The thirteenth month: how it is calculated, who is entitled to it, and when it will arrive

there Thirteenth month Today it seems clear, but behind it is a long and turbulent history. It became compulsory during 1937, initially only for workers in the industrial sector and then extended to all workers in 1960 Decree 1070 President of the Republic.

Therefore it is one of the organizational obligations Employers must fulfill it, or in other words, it is a right of all employees, whether public or private.

It’s a month’s salary additional Compared to the monthly salary paid by employers to public and private sector employees and paid by the National Pension Institute to retirees. It is a form of remuneration PostponedIn the sense that it is accumulated by the worker or by the pensioner month by month only to receive it after that in one solution. Even workers with a fixed-term contract are entitled to it.

Every employee has a secondary employment contract that they receive, and so do house cleaners and caregivers. Pensioners receive it regardless of the size of their payroll, including people who receive social benefits or a disability pension.

In conclusion, they are entitled to the salary of the thirteenth month:

• private staff

• Civil servants

• permanent contract workers

• Workers with fixed-term contracts

• Part-time contract workers.

On the other hand, workers are not entitled to it Self-confidentfreelancers, VAT number holders, apprentices, apprentices and project workers.

Not to be confused with fourteenth The monthly payment which, in addition to being not obligatory by law, is made only by specific national collective labor agreements (CCNL), is calculated differently from the 13th and is generally paid during the month of June or July.

It is usually paid out in December of each year even if it can be paid monthly and thus in installments in some areas described in the relevant national collective labor agreements. It’s a useful solution for small businesses that may not have one liquid assets Necessary to meet the thirteenth month’s salary paid in December.

From an arithmetic point of view, the arithmetic is very simple. Every month one twelfth of the thirteenth is put aside. However, on an organizational level, things get a little more complicated as they come up just calculated The months during which the worker provided his services for more than 15 days. Needless to say, as we shall see, the holiday periods do not affect the accrual periods for the thirteenth month.

Further, if the work is based on an on-call contract, the 13th month accrual is calculated per hour.

How to calculate the thirteenth

The calculation is preliminary: monthly gross salary multiplied by the number of months worked, then divided by 12.

As it was written above, the months for which you worked for more than are included in the calculation 15 days. Absence for these reasons has no effect on the accounts:

Moreover, in addition to the gross salary, they are included in the calculation of the thirteenth month other variables Such as, for example, seniority increases, emergency allowances or contractual treatment for holidays and much more.

Last but not least, the methods of calculating the 13th month can change depending on the rules included in the collective labor agreement. It must also be specified that the figure obtained through the appropriate account is to be understood as a total and is subject to withholding tax rules. financial nature and Social Security, including the Irpef rates which are in brackets, and the share of contributions to be paid by the worker and Inail advances. For this reason the amount of the thirteenth month minimum of the monthly salary.

If the employer not paid The worker must pay the thirteenth salary to his union. If this mediation fails, legal action will be required within the next three years, under a statute of limitations.

The government uses the term “taxable thirteenth” in reference to the extension of the €600 and €3,000 fringe benefits provided for in Fourth aid decreewhich is additional assistance that employers can freely decide to provide to collaborators.

In terms of pensions, taking into account the adjustment of 7.3% of the amounts, there will be a percentage higher than thirteen even for those who stopped working due to reaching the minimum age.