Countdown for employees and retirees: the thirteenth 2019 is about to arrive. The additional month, also known as the Christmas bonus, will be paid by INPS and employers by the end of December. We say it right away, there is no precise date, but traditionally the thirteenth month is paid before Christmas in order to allow millions of people to spend the holidays with an extra month's salary in their current account.
But who gets the thirteenth month? When it arrives? How is it calculated? Here is the complete guide.
THIRTEENTH 2019: WHO SHOULD IT
The thirteenth is an additional month paid to civil servants, private employees and retirees before Christmas. Its introduction dates back to 1937 and over the years it has been extended to all categories of subordinate workers. National contracts provide that the worker (as well as the pensioner) has the right to receive the additional month's salary. Therefore, it does not matter whether you have a fixed-term or permanent contract, full-time or part-time. In the latter case, however, and in that of the intermittent workers, one cannot speak of a real thirteenth month salary, but of an increased hourly wage as a thirteenth month salary.
On the other hand, the following categories do not have the right to the thirteenth:
- trainees and interns;
- administrators;
- co.co and parasubordinate workers;
- VAT numbers and freelancers.
On the other hand, domestic workers are entitled to it.
THIRTEENTH 2019: HOW IT IS CALCULATED
The Contracts valid for each economic sector specify the detailed criteria for calculating the thirteenth salary. Generally the amount corresponds to an entire month's salary provided that the worker has worked for 12 months. Otherwise the figure is calculated on the basis of the number of months in which the service was actually provided.
To calculate how much the thirteenth salary in 2019 will amount to, a simple formula must be used: the average gross monthly salary must be multiplied by the months of employment during the calendar year. The result must then be divided into twelve months' salary.
If, on the other hand, the worker started working after January or stopped working before December, the amount of the monthly salary (gross) must be multiplied by the number of months of effective work and then divided by 12.
However, this general rule is affected by various factors that can decrease the amount received. First of all taxes: the thirteenth month is subject to a different taxation than that foreseen for the normal salary, therefore its amount may be significantly lower than the amount received each month.
To find out whether the amount received is correct or not, workers will also need to take into account other factors:
- Monthly gross salary;
- Annual gross salary;
- Monthly worked during the year;
- contingency allowance;
- Seniority shots;
- EDR (Distinguished Element of Remuneration);
- Holiday treatment Contractual;
- Third elements;
- Work performed allowance.
It should also be emphasized that the thirteenth salary is also accrued during holidays, marriage leave, maternity leave, absences due to illness, accidents at work or layoff periods.
The thirteenth month does not accrue instead in the following cases:
- parental leave;
- unjustified absences;
- unpaid leave;
- strike;
- child illness;
- expectation.
THIRTEENTH 2019: WHEN IS IT COMING? THE RULES FOR PUBLIC EMPLOYEES
For public and state employees, the rules are governed by decree law 350/2001.
In general, civil servants receive their thirteenth salary on the following dates:
- 14 December: nursery and elementary school teachers;
- 15 December: personnel administered by the provincial directorates of the Treasury with roles of fixed expense;
- December 16: temporary substitute teachers and civil servants.
In 2019, however, December 14th is Saturday and 15th Sunday. The payment date will therefore be brought forward to December 13th.
THIRTEENTH 2019: WHEN IS IT COMING? THE RULES FOR PENSIONERS
Retirees should have already received the thirteenth month, together with the December pension, starting from the first payment day of the month, ie December 2nd.
We remind you that the thirteenth bonus is also provided for retirees who receive lower allowances, i.e. a surcharge that is applied to the additional month's salary. The amount depends on the amount of the pension. Holders of a minimum pension (6.669,13 euros a year) will be able to count on an extra 154,94 euros in the slip. On the other hand, those who receive from 6.669 to 6.824,07 euros are still entitled to the bonus but only partially. The personal income must be less than 10.003,70 euros, the marital income must be less than 20.007,39.
THIRTEENTH 2019 PRIVATE EMPLOYEES
For private employees, on the other hand, there is no precise date, the provisions of the various CCNLs must be taken into consideration. In general, however, by Christmas everyone should have received the expected amount. Giving some practical examples, the National Food, Industry, Commerce and Tertiary Contracts - Confcommercio and Metalworking - set the limit on Christmas Eve.
