The time has come for Fourteenth 2023. Between the end of June and the beginning of July, 10 million Italians will receive the additional sum provided for by the law, for a total expenditure to be paid by the State equal to 14 billion euros.
But who gets the fourteenth 2023? How much is it and when does it arrive? Here you are everything you need to know.
Fourteenth month 2023: who gets it? Here's which workers and retirees get it
The fourteenth is not for everyone, but only to certain categories of employees belonging to certain sectors and to pensioners in possession of very specific personal and income requirements.
It is a sum that is added to the pension or salary which INPS disburses in July or December ai workers of the tertiary, commerce, tourism, food, chemical, logistics and transport sectors, cleaning and similar services, but also to employees of private pharmacies and the Italian post office and to private security and trustee services.
As regards the pensioners, however, the fourteenth is paid to those who have reached the age of 64 and who have a total income of up to a maximum of 1,5 times the minimum annual treatment of the employee pension fund until 2016 and up to 2 times the minimum annual treatment of the Employees' Fund since 2017. INPS specifies that "those who complete the personal data requirement by 31 December or become pensioners during the year will be able to obtain the payment of the fourteenth salary automatically, with the December month, always at condition of returning within the income limits".
Fourteenth month 2023: how much is it? Here's how to calculate the amount
The fourteenth corresponds, on average, to one additional month, therefore to one twelfth of the annual gross salary for those who worked all year round, without interruptions.
As far as workers are concerned, the monthly salaries are considered "worked" when the employee has been working for at least 15 days a month and periods of matrimonial leave, maternity and paternity leave, rest for breastfeeding, illness at the expense of the employer, accidents within the timescales set out in the contract, holidays, public holidays and permits are also valid for the calculation of the fourteenth salary.
On the contrary, the fourteenth salary is not accrued during periods of parental leave, overtime, night work, strikes, permits, leave of absence, military service and accidents beyond the timescales established by the contract. In the case of part-time employment, the calculation is re-proportioned based on the hours worked.
In this context, another parameter must be taken into account: the amount of the fourteenth salary is subject to deductions for social security contributions payable by the employee and to Irpef taxation. Not only that, on the additional month's salary deductions do not apply of tax for dependent work or those for dependent family members. That's why the fourteenth is lower than the normal salary.
Speaking instead of pensioners, as mentioned, pensioners whose individual income is included are entitled to the additional sum between 1,5 to 2 times the minimum amount or be it less than 1,5 times the minimum. For the latter, therefore, the amount of the additional month's salary will vary on the basis of the years of contribution from 437 to 655 euros, while for those who receive a pension between 1,5 and 2 times the minimum, the amount of the fourteenth 2023 will range from 336 to 504 euros.
Fourteenth 2023: when does it arrive?
Traditionally the fourteenth comes by the end of July each year and is credited directly to the pay slip (a pay slip can also be provided) or together with the pension. The date is not fixed, but – for workers – it also depends on the CCNL. For those who work in the commerce, tertiary and tourism sectors, the fourteenth salary should arrive by 1 July, for employees in the food sector by 31 July, for employees of professional studios and logistics by 30 June. Retirees should receive the sum in the next payment slip from 1 July.
