December, for millions of Italians, is not only the month of the Christmas holidays but also the month in which the long-awaited Christmas arrives. thirteenth. This year, according to estimates by the CGIA Research Office in Mestre, 35,7 million people will receive it, for a total of 44,8 billion euros net of taxes. Of this sum, a good 14,5 billion will end up in the tax coffers in the form of Irpef revenue. But when will it actually be paid la thirteenth and what are the rules and calculations? Here's everything you need to know.
What is the thirteenth salary and how is it calculated?
The thirteenth is a extra monthly payment compared to the 12 expected in a year of work. Technically, this is deferred pay, that is, accrued month by month but paid out later, and this year will also include the 100 Euro Christmas Bonus (for those who are entitled to it). But who benefits from it? It is foreseen for all employees (both public and private), including people with fixed-term contract, Part-time and domestic workers (housekeepers, babysitters, carers).
to mature the thirteenth salary requires having worked at least one month during the year, even if not all absences give the right to the calculation (for example, some sickness or unpaid leave may not be considered). The methods of calculation may vary, but generally theamount is based on December pay (including salary increases, seniority increases or recent bonuses) or, in the event of termination of the employment relationship, on the last salary received. In the case of fixed-term or part-time contracts, the amount will be proportionate to the period worked or the hours actually worked.
Please note:The net amount of the thirteenth month's salary is generally lower than that of a normal monthly salary, since no deductions apply for employed work or family responsibilities and the entire amount is subject to taxation Personal income tax. In addition, family allowances are not included. The thirteenth is taxed separately from the normal monthly salary, applying the Irpef rate on the entire sum and reducing it accordingly.
Thirteenth, when will the payment arrive? Here are the dates
For the pensioners, the thirteenth salary payment has started Monday December 2, in conjunction with the crediting of pensions for the month. This is the first group to receive the additional amount, which for many represents essential support in view of Christmas expenses.
Moving on to private employees, payment is generally made by 24 December. There are no distinctions related to the type of contract: whether it is a permanent or fixed-term contract, full-time or part-time, the thirteenth salary is paid to all employees. The timing may vary depending on the company and the collective agreements applied, but Christmas Eve is the maximum deadline for crediting.
Different situation for the public employees, who can already view the December pay slip on portal WePA, available from the end of November. The payment dates, however, are divided into several tranches. The11th December a single urgent issue is expected, while the 13th December is the date dedicated to the payment of the ordinary installment, including the thirteenth salary and the Christmas Bonus. On the same day, special sums will also be paid to short-term substitutes and volunteer firefighters. 16th December It is reserved for fringe benefits and additional payments, with a further special issue tied to the December 13 payments scheduled for December 24.
What to do if you are late in paying your thirteenth salary?
The employer is required to pay the thirteenth salary within the timeframe established by the collective agreement, usually before Christmas. In the event of delay or non-payment, the worker can send a registered letter or a certified email reminder. If there is no response, the employee can appeal to the Labor Inspectorate or, in more serious cases, resign for just cause, if the non-payment is repeated. It should be remembered that the right to the thirteenth salary has a three-year statute of limitations.
Christmas Bonus 2024: Who is entitled and how to get it
To complete the picture there is the Christmas bonus, a contribution of 100 euros which will be paid in December pay slip for employees with at least one child who is fiscally dependent. The right to the bonus is triggered for those who, in the 2024 tax period, have a total income not exceeding 28 thousand euros. Furthermore, the gross tax calculated on income from employment (excluding pension income) must exceed the applicable deduction. For 2024, the no tax area threshold is set at 8.500 euros.
