Why the thirteenth is lower than the salary: what it is, when it arrives and how the amount is calculated

Why the thirteenth is lower than the salary: what it is, when it arrives and how the amount is calculated

The thirteenth (also called “Christmas bonus“) is an additional monthly salary that is paid to all employees (public and private) and pensioners in the month of December. In practice, it is a “additional” salarywhich is added to 12 paychecks that are received during the year: hence its name, given that it is equivalent to a 13th month’s salary.

The thirteenth, however, does not represent a bonus or a prize: it is simply a part of the salary it matures over the course of the year and which is then paid in a lump sum at the end of the year. There isn’t one single credit date of the thirteenth: pensioners have already received it on 1 December, public employees will receive it on 15 December, while for private workers the methods change based on the CCNL.

What is the thirteenth and who is entitled to it

The thirteenth, therefore, it is an additional month’s salary which is paid to all Italian employees and pensioners in the month of December.

It is important to underline that the thirteenth is not a bonus, nor a prize: it is in fact a “deferred compensationIn other words, it means that the employer “set aside” a portion of your salary every monthwhich is then paid in a lump sum in December.

Since it is not a bonus, the payment of the thirteenth salary is mandatory for employersas provided for by the Decree of the President of the Republic 1070/1960. In short, today receiving the thirteenth salary is a right guaranteed by all the CCNL (National Collective Labor Agreements) in force in Italy.

Everyone receives this additional monthly payment employed workers (even those on fixed-term contracts, with part-time contracts or apprentices), as well as all pensioners. However, self-employed workers (i.e. holders of a VAT number), occasional collaborators and interns are excluded.

But who pays the thirteenths? To pay this monthly payment they are the same companies: only in the case of pensioners is the thirteenth paid by INPS. According to estimates released by the CGIA (Italian General Confederation of Crafts) of Mestre, the thirteenth will be paid to approximately 36 million Italiansbetween workers and pensioners.

When the thirteenth arrives: why is it lower than the salary?

But when does this thirteenth arrive? The payment date is not the same for everyone, but depends on the individual CCNL: the additional monthly payment is still paid before Christmas, between 10 and 24 December. In the case of public employees, the amount is credited on December 15, 2025. Furthermore, the credit can arrive directly together with the salary, or at a later time.

In general, the thirteenth it is calculated on the basis of the overall salary of the employee: the salary taken as reference is that relating to the month of December or, in the case of early termination of the employment relationship, to the month of termination of the contract.

To find out the amount of this monthly payment, there is a standard formula, expressed below: enough multiply the gross salary monthly (including any seniority increases) for the number of months worked. At that point, yes divides the result for 12.

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For part-time workers, however, the amount is calculated on the basis of the hours actually worked.

Finally, it should be specified that the thirteenth is taxed: tax and social security withholdings are applied to this monthly salary (the so-called contributions). At the same time, for the calculation of the thirteenth, any potential payments are not taken into account bonuses or tax deductions – which instead are applied to the basic salary – and overtime, travel allowances or expense reimbursements are not included. Here’s why the amount of the thirteenth is lower than the net monthly payment received every month.