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🇮🇹Italy 13th Salary Calculator

The 13th month (Tredicesima) is statutory for all Italian employees in December. The 14th month (Quattordicesima) is mandated by collective agreements (CCNL) in commerce, tourism, food, logistics, and cleaning sectors.

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13th & 14th Month Pay (DPR 1070/1960 & CCNL)EUR (€)

The 13th month (Tredicesima) is statutory for all Italian employees in December. The 14th month (Quattordicesima) is mandated by collective agreements (CCNL) in commerce, tourism, food, logistics, and cleaning sectors.

Compensation & Service Period

€
€ 500€ 15,000
Full 12/12 months (complete annual entitlement)
months
1 months12 months
€
€ 0€ 7,500
Statutory Rule & Tax Treatment

Subject to employee INPS pension contributions (~9.19%) and ordinary marginal IRPEF tax withholding.

Formula: 13th & 14th Month Pay = 2 × €2,300 = €4,600. Deductions include INPS social contributions (9.19%) and marginal IRPEF withholding (~23%).

Net Take-Home Entitlement12/12 Months Pro-Rata
€3,119EUR
Total Gross Entitlement
€4,600
Taxes & Social Deductions
-€1,481
1ST INSTALLMENTNo Deductions
14th Month Pay (Summer Bonus - June/July)
€1,560

Advance payment paid gross without social security or tax withholdings.

2ND INSTALLMENTTaxes Deducted
13th Month Pay (Christmas Bonus - December)
€1,559

Final balance after statutory tax and social security withholdings.

Detailed Payment Breakdown

Total Gross 13th & 14th Entitlement
Tredicesima (Christmas) + Quattordicesima (Summer)
€4,600
14th Month Net Pay (Summer Bonus - June/July)
CCNL summer entitlement for eligible sectors
€1,560
13th Month Net Pay (Christmas Bonus - December)
Statutory year-end holiday gratuity
€1,559
INPS Social Security Contributions (9.19%)
Mandatory pension and social assistance
€423
IRPEF Personal Income Tax (~23%)
Marginal income tax withholding
€1,058

13th & 14th Month Pay (DPR 1070/1960 & CCNL)

Subject to employee INPS pension contributions (~9.19%) and ordinary marginal IRPEF tax withholding.

Frequently Asked Questions

How is the 13th salary calculated in Italy?

The 13th month (Tredicesima) is statutory for all Italian employees in December. The 14th month (Quattordicesima) is mandated by collective agreements (CCNL) in commerce, tourism, food, logistics, and cleaning sectors.

How is the 13th salary taxed in Italy?

Subject to employee INPS pension contributions (~9.19%) and ordinary marginal IRPEF tax withholding.