Paganetta

The thirteenth salary

The tredicesima is an additional month of pay. For tax it is charged in full: the monthly employment tax credits do not reduce it, while INPS contributions apply as usual. The calculator estimates the incremental IRPEF using the rates in force for 2026.

EUR

Gross pay before contributions and tax

Assumption: private-sector employee — your situation may differ.

Months worked in the year

Net thirteenth

Net thirteenth: 1.258,63 EUR
  • Net take-home1.258,6370%
  • INPS contributions (employee)165,429%
  • IRPEF (monthly equivalent)375,9521%
Gross thirteenth
1.800,00 €

The thirteenth salary is taxed in full: the monthly employment tax credits do not reduce it.

A thirteenth is near-universalCCNL

The thirteenth salary (tredicesima) is an extra month of pay that almost every employee in Italy receives — across the private and public sectors — because the national collective agreements (CCNL) provide for it. It builds up over the year, roughly one twelfth for each month worked, and is typically paid out in December.

So if you work a full year, the thirteenth is close to a full month’s pay; if you join or leave part-way through, it is prorated to the months you actually worked. The calculator above lets you set that.

Why the thirteenth is taxed in full

The thirteenth does not carry a special tax rate — but it does not get the monthly reliefs either. INPS contributions apply to it just like ordinary pay (9,19% for the employee). The difference is on the tax side: the monthly employment tax credits (detrazioni) that soften each regular payslip do not reduce the thirteenth, because they are already applied across the ordinary months.

With the credits absent, the IRPEF on the thirteenth is charged in full, at your marginal rate — which is why its take-home feels lower than an ordinary month even though the gross is the same. This is standard payroll practice, widely reported; it is flagged here as not confirmed against a primary Agenzia delle Entrate document, so treat the thirteenth’s figures as an estimate to check with your employer.

The fourteenth is not guaranteeddepends on the CCNL

It is easy to assume a fourteenth salary (quattordicesima) comes with the thirteenth. It does not. The fourteenth exists only where the applicable collective agreement provides for it — common in sectors such as commerce and tourism/hospitality, absent in others.

Because it is entirely a function of which CCNL applies, there is no general rule and no public register to check it against per employer. Never assume a fourteenth without reading the contract: it should name the CCNL, and that agreement decides whether a fourteenth is owed, how much, and when it is paid. The calculator here models the thirteenth only — the near-universal one.

And then there’s the TFRexplainer only

The tredicesima is not the only pay you accrue rather than receive each month. The TFR (Trattamento di Fine Rapporto) is deferred severance pay: a slice of your salary is set aside for every year of service and revalued each year, then paid out as a lump sum when the employment ends. It is a genuine part of your total compensation, even though it never shows up in a monthly payslip.

Crucially, the TFR is not taxed like ordinary pay. It falls under separate taxation (tassazione separata, Arts. 17 and 19 TUIR): the Agenzia delle Entrate applies an averaged rate based on your income over earlier years, not your ordinary monthly IRPEF, so it is neither a fixed rate nor something a simple monthly calculator can pin down.

For that reason this is an explainer only — there is no TFR figure or calculator on this page. The point to take away is that part of your pay is deferred into the TFR and taxed on its own terms; for an actual TFR estimate, a commercialista or your employer’s payroll is the right source.

Frequently asked questions

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