Italy 13th Month Salary Calculator (Tredicesima)
The tredicesima is the thirteenth monthly salary that Italian law and every national collective agreement (CCNL) guarantee to employees. It lands in December, just before Christmas, and it is not handed over all at once: it builds up gradually, one twelfth (rateo) for each month worked in the year. This calculator takes your gross monthly salary and the months worked to estimate the gross tredicesima and, after INPS contributions and IRPEF with no detrazioni, an approximate net.
The tredicesima accrues at 1/12 per month worked. INPS contributions (~9.19%) and IRPEF applied by brackets (23/33/43%) on the tredicesima's own taxable base are deducted from the gross, but without the employment detrazioni that relieve an ordinary salary (already spread across the 12 monthly wages), which is why the net is proportionally lower. In practice the tredicesima is taxed at the marginal rate of your annual income, so the real tax may be higher: this estimate applies the IRPEF brackets to the tredicesima in isolation (a lower bound). Rough estimate: consult a labour advisor for the exact figure.
Gross tredicesima
Estimated net:
INPS
IRPEF
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How it works
The gross figure comes from multiplying the monthly salary by the months worked and dividing by twelve. With twelve months you get a full monthly wage: €2,000 of salary gives €2,000 of gross tredicesima; with six months, €1,000. Any fraction of a month over fifteen days counts as a full month. The base is not just the basic pay: it includes the retribuzione globale di fatto (contingenza, EDR, seniority increments, superminimo), but excludes reimbursements and occasional overtime. INPS contributions (around 9.19% for the employee) and IRPEF are then deducted from the gross. The difference from a normal salary is a tax one: the employment detrazioni are already spread across the twelve ordinary months, so IRPEF hits the tredicesima in full. On €2,000 gross, after about €184 of INPS and €418 of IRPEF, the net is around €1,398.
How the tredicesima works under the law and the CCNL
The tredicesima is a right recognised by every collective agreement (CCNL) in force in Italy. These are the rules set by labour law:
| Item | Rule | Detail |
|---|---|---|
| Accrual | 1/12 per month worked | A fraction over 15 days counts as a full month |
| Calculation base | Retribuzione globale di fatto | Basic pay, contingenza, EDR, seniority increments and superminimo; excludes occasional overtime and reimbursements |
| Payment | Between 10 and 24 December | Most sectors pay before the 15th, with or near the December salary |
| Deductions | INPS (~9.19%) + IRPEF | Without the tax detrazioni that apply to the monthly salary |
| Non-accruing periods | Unpaid absences | Leave of absence, strikes and certain permits do not build up a rateo |
The quattordicesima and why the tredicesima comes out lighter
Everyone gets the tredicesima, but the quattordicesima (a 14th monthly salary paid in June) is only granted by some CCNLs: retail, terziario, tourism and pubblici esercizi, among others. If your contract does not provide for it, you are not entitled to it. As for the net: many people are surprised that the tredicesima yields less than a salary of the same amount. There are two reasons. First, the tax detrazioni are not applied to it, because they are already deducted month by month across the twelve ordinary salaries. Second, by adding to the annual taxable income it can push part of the amount into a higher IRPEF bracket. So even though INPS contributions are slightly lower, the net tredicesima ends up below that of a normal monthly wage.
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Preguntas frecuentes
- When is the tredicesima paid?
- It is paid in December, before Christmas. The usual window runs from 10 to 15 December for much of industry and services, and up to the 24th in other sectors. In the public sector it is typically credited around the 15th.
- Why is the tredicesima lower than my salary?
- Because the tax detrazioni are not applied to it — they are already deducted month by month across the twelve ordinary salaries. On top of that, by adding to the annual taxable income it can push part of the amount into a higher IRPEF bracket. So the net ends up below a normal monthly wage, even though INPS contributions are slightly lower.
- Who is entitled to the quattordicesima?
- Only workers whose CCNL provides for it: retail, terziario, tourism, pubblici esercizi and some industrial sectors, among others. It is paid in June. The tredicesima, by contrast, is guaranteed by every collective agreement.
- Does the tredicesima count towards the TFR?
- Yes. The pay used to calculate the TFR (trattamento di fine rapporto, severance) includes the additional monthly salaries, so the tredicesima is part of the base that builds up year after year for your final settlement.
- What happens to the ratei if I change jobs?
- The ratei accrued up to your termination date are settled in your final payslip (conguaglio). They are not lost: if you leave in June, you receive half of the accrued tredicesima, and at the new job you start accruing from zero.