🌎13th & 14th Salary Calculator
Calculate your statutory year-end bonus, two-installment split schedules, tax exemptions, and pro-rata service entitlements across Switzerland, Germany, Austria, Italy, Spain, Portugal, Greece, Brazil, Mexico, Argentina, Colombia, Peru, and more.
13th Month Salary (Art. 322d Swiss Code of Obligations)CHF (CHF)
In Switzerland, the 13th month salary (13. Monatslohn / 13e salaire) is established by employment contract or collective bargaining agreement (GAV/CCT) and protected under Art. 322d CO. If employment terminates before year-end, it is strictly owed pro-rata for the months completed.
Compensation & Service Period
Subject to statutory 1st Pillar AHV/IV/EO (5.3%), ALV unemployment insurance (1.1%), non-occupational accident (NBU ~1.5%), 2nd Pillar BVG pension, and withholding tax.
Formula: 13th Month Salary = CHF 6,500 × (12/12 months) = CHF 6,500; deductions are the extra social contributions and average-canton income tax caused by the bonus on top of a CHF 78,000 annual salary.
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International Statutory Frameworks & Payment Calendars
Regulated under Art. 322d of the Swiss Code of Obligations and collective agreements (GAV / CCT). Standardly paid in December as an integral component of annual compensation. If employment ends before year-end, the 13th month is strictly owed pro-rata with ordinary AHV/IV/EO, ALV, BVG, and tax deductions.
Governed by collective bargaining contracts (Tarifvertrag) or works agreements (Betriebsvereinbarung). Payouts are typically divided between holiday allowance (Urlaubsgeld in June/July) and Christmas bonus (Weihnachtsgeld in November). Taxed under ordinary payroll wage tax as other remuneration (Sonstige Bezüge).
Austrian employees standardly receive 14 monthly salaries per year: Urlaubszuschuss (holiday pay in June) and Weihnachtsremuneration (Christmas pay in November). Special payments enjoy a favorable flat tax rate of 6% above the €620 tax-free allowance.
The 13th month (Tredicesima) is statutory for all workers under DPR 1070/1960 and CCNL, disbursed in December. The 14th month (Quattordicesima) is paid in June or July for commerce, tourism, and services sectors, subject to INPS pension and marginal IRPEF brackets.
Under Article 31 of the Workers' Statute, employees are entitled to two extraordinary payments per year (Summer and Christmas). Collective agreements may specify 14 payments per year or prorate the bonuses monthly across 12 paychecks.
Articles 263 and 264 of the Portuguese Labor Code guarantee 14 months of annual remuneration: regular base salary, a holiday subsidy paid before summer leave, and a Christmas subsidy paid on or before December 15, subject to 11% TSU and IRS withholding.
Regulated by Laws 4,090/1962 and 4,749/1965. The 1st installment (50% gross advance with zero deductions) must be disbursed by November 30. The 2nd installment is paid by December 20, applying full progressive INSS and IRRF deductions.
Mandated by Article 87 of the Federal Labor Law. Employers must disburse an annual bonus equivalent to at least 15 days of salary before December 20. Benefits from a statutory ISR income tax exemption up to 30 UMAs (approx. $3,257 MXN).
Private sector workers receive two complete monthly bonuses each year: National Holidays (July 15) and Christmas (December 15). Under Law 30334, bonuses are exempt from pension and health deductions, and the 9% Essalud contribution is paid to the worker as an extraordinary bonus.
Frequently Asked Questions
How is the 13th salary calculated if I worked less than a full calendar year?
Under statutory pro-rata labor rules worldwide, the 13th salary is proportional to the months worked in the calendar year: (Monthly Base Salary × Months Worked) ÷ 12. In Switzerland (Art. 322d CO) and across Europe, pro-rata entitlement is strictly legally protected if an employment contract terminates before December.
Is the 13th month salary mandatory in Switzerland?
In Switzerland, the 13th month salary (13. Monatslohn / 13e salaire) is standard practice across most industries and is legally binding whenever specified in the individual employment contract or applicable collective employment agreement (GAV / CCT). Under Art. 322d of the Swiss Code of Obligations, it is considered contractual wages rather than a discretionary gratuity, guaranteeing pro-rata payout upon dismissal or resignation.
Which countries mandate 14 monthly salaries per year?
Austria, Spain, Portugal, Italy, and Greece commonly provide 14 salaries per calendar year. In Austria, the 13th (Urlaubsgeld in June) and 14th (Weihnachtsremuneration in November) salaries are governed by collective agreements and taxed at a preferential flat rate of 6% above €620. In Portugal and Spain, workers receive mandatory holiday and Christmas payments.
How are 13th salary payments taxed compared to regular monthly wages?
Tax treatment varies significantly: some countries grant full or partial exemptions (such as Mexico's 30 UMA exemption or the Philippines' ₱90,000 threshold), while others like Austria apply a flat preferential rate (6%). In jurisdictions like Switzerland, Germany, and Brazil, standard progressive income tax and employee social security contributions apply.