
Published: 4 November 2026 · Updated: 4 November 2026
A worker on €2,500 a month who worked all 12 months receives a €2,500 gross tredicesima — one full extra month's pay, normally paid in December. Enter your monthly salary and months worked to see yours.
Italy's tredicesima is one twelfth of your December salary for every month worked — 12 months means a full extra month's pay. This calculator works out your gross tredicesima and an estimated net after IRPEF, instantly and free.
Researched by MixKhazana Team · Last updated 4 November 2026 · Data: NoiPA (Italian Ministry of Economy and Finance) tredicesima rules + 2026 IRPEF rates (23% / 33% / 43%)
The tredicesima is Italy's 13th-month salary: an extra month's pay, normally paid in December, that most employees earn under their national collective labour agreement (CCNL). It accrues at one twelfth of your salary for each month worked, so a worker who joined in July receives roughly half a month's pay in December, while a full-year worker receives a full month. The reference salary is your December salary — or your leaving month's salary if you leave mid-year — and part-time workers accrue it in proportion to their hours. What does not count: overtime payments, holiday pay, on-call allowances, replacement allowances and expense reimbursements are all excluded from the calculation. The payment is taxable, with the usual IRPEF income tax and INPS social security deductions, and Italy's 2026 IRPEF rates are 23% up to €28,000, 33% up to €50,000 and 43% above that.
Gross tredicesima = Monthly gross salary × (Months worked ÷ 12). Estimated net = Gross tredicesima × (1 − marginal IRPEF rate). So €2,500 × (12 ÷ 12) = €2,500 gross, and at a 33% marginal rate €2,500 × 0.67 = €1,675 estimated net before INPS. A worker who joined in July works 6 months: €2,500 × (6 ÷ 12) = €1,250 gross. The monthly accrual — the amount you earn towards the tredicesima each month — is simply your monthly salary divided by 12, so €2,500 a month accrues €208.33 a month.
Marco earns €2,500 gross a month in Milan and worked all 12 months; his taxable income puts him in the 33% IRPEF band:
Try the widget with €3,000 and 9 months: the gross tredicesima is €2,250.
| Taxable income | IRPEF rate |
|---|---|
| Up to €28,000 | 23% |
| €28,001 – €50,000 | 33% |
| Above €50,000 | 43% |
The tredicesima is Italy's 13th-month salary: an extra month's pay, usually paid in December, that most employees receive under their national collective agreement (CCNL). It is not a bonus — it accrues month by month through the year, so it is part of your contractual pay.
The tredicesima equals one twelfth of your December reference salary for each month worked, counting any month (or part of a month over 15 days) actually worked. Work all 12 months and you receive a full month's pay; work 6 months and you receive half a month's pay. Overtime, holiday pay, on-call allowances and expense reimbursements are excluded from the reference salary.
On a €2,500 monthly salary with 12 months worked, the gross tredicesima is €2,500 — one full month's pay. With only 6 months worked it is €1,250. Taxed at a 33% marginal IRPEF rate, the €2,500 gross payment leaves roughly €1,675 before social security contributions.
Yes — the tredicesima is fully taxable, subject to the usual income tax (IRPEF) and social security (INPS) deductions. Italy's 2026 IRPEF rates are 23% to €28,000, 33% to €50,000 and 43% above €50,000, so the net tredicesima depends on your marginal rate; this calculator's net figure is an estimate before INPS.
Whether you receive a tredicesima depends on your contract and collective agreement — most employees under a CCNL do, but some managers, certain fixed-term arrangements and self-employed workers do not. Periods of unpaid leave do not accrue tredicesima, and part-time workers accrue it in proportion to their hours.
The tredicesima is the 13th month, paid in December; the quattordicesima is a 14th month, usually paid in June or July, but it exists only in some sectors and contracts. Italian contracts are often quoted as RAL (annual gross salary) paid in 14 instalments where both apply — check your CCNL to see which extra months yours includes.
The tredicesima is normally paid with the December salary, just before the Christmas holidays. If your employment ends mid-year, the accrued share is paid out with your final settlement instead, based on the salary in your month of leaving.
Italy's public payroll service NoiPA (Ministry of Economy and Finance) explains the calculation: one twelfth per month worked, December as the reference month, part-time pay pro-rated, and the usual tax and social security deductions applied. Your own CCNL sets the exact rules for your sector.