When does the thirteenth monthly payment arrive in 2023? Find out what it is and when it is paid.
The thirteenth is an additional monthly payment paid at the end of each year to employees with CCNL and ai pensioners. Originally it was a voluntary donation, which became mandatory with the 1937 CCNL for employees in the industrial sector, and then extended to workers and other categories with the decree of the President of the Republic n. 1070/1960.
When the thirteenth arrives
When do they pay the thirteenth? The thirteenth is generally paid in December, often as an additional paycheck. It can be paid in installments throughout the year, with the accrued twelfth received in December. For pensioners, the payment usually takes place on December 1st, while employees generally receive it by Christmas Day. In the public sector, the law requires payment within the first 15 days of Decemberwhile in the private sector there are no precise deadlines, but the additional monthly payment must be paid before December 24th.
How does the thirteenth mature?
The thirteenth accrues during the working year and is paid proportionally to the months worked. You are also included during some periods of paid absence, such as holidays, illness, accident, maternity leave and redundancy pay. It does not accrue on overtime work, on leave, or for unused holiday pay. In part-time contracts, the thirteenth salary accrues in proportion to the working hours.
How to calculate the thirteenth
The amount of the thirteenth does not correspond to the monthly salary because it is taxed differently, with the deduction of social security and tax contributions. The standard calculation formula multiplies the gross monthly salary by the months worked, dividing the result by 12. For domestic workers, INPS offers an online calculation service.