Question 1

What is the difference between Tredicesima and Quattordicesima in Italy?

Accepted Answer

Tredicesima is a statutory 13th month bonus mandated for all Italian employees, accrued from January 1 to December 31 and disbursed before Christmas. Quattordicesima is a 14th month bonus provided only by specific collective agreements (such as CCNL Commercio, Terziario, and Turismo), accrued from July 1 to June 30 and paid in June or July.

Question 2

Why is the net amount of Tredicesima lower than a normal monthly paycheck?

Accepted Answer

On the 13th and 14th month payslips, the standard employee tax credit (Detrazione da lavoro dipendente) and family deductions are not applied, resulting in a slightly higher effective IRPEF withholding compared to ordinary monthly paychecks.

Question 3

How is the accrual (rateo) calculated if hired mid-year?

Accepted Answer

Each full month worked (or any month in which at least 15 calendar days were worked) earns 1/12th of the bonus. If hired on July 1, the employee receives 6/12ths (50%) of the full Tredicesima in December.

Question 4

Are INPS contributions deducted from Tredicesima?

Accepted Answer

Yes, standard employee social security contributions of 9.19% are deducted from both the 13th and 14th month gross bonuses before applying IRPEF income taxes.

Question 5

Do maternity leave or sickness count toward 13th and 14th month accrual?

Accepted Answer

Yes, statutory paid leaves including compulsory maternity leave, workplace accidents, and paid sick leave fully accrue 13th and 14th month entitlement fractions.

Italy 13th & 14th Month Salary Calculator

Bonus Type & Accrual History

Statutory Additional Month Payslip Ledger