Quattordicesima Calculator

The quattordicesima (literally "fourteenth") is a 14th-month bonus salary paid by certain Italian employers, typically in June or July, ahead of the summer holidays. Unlike the tredicesima (13th-month bonus), which is guaranteed by law to every employee in Italy, the quattordicesima is not a legal entitlement. It exists only when the applicable CCNL (contratto collettivo nazionale di lavoro — the national collective bargaining agreement for your sector) explicitly provides for it.

If you are an expat working in Italy, understanding whether your contract includes the quattordicesima is crucial for accurate financial planning. The gross amount, deductions, and net payout follow the same mechanism as the tredicesima. Here is the step-by-step calculation:

1. Gross quattordicesima = RAL (Retribuzione Annua Lorda, your gross annual salary) ÷ 12. If you have not worked the full accrual period, a pro-rata reduction applies based on the months actually worked.
2. INPS social-security contributions: the standard employee rate of 9.19% is applied to the gross amount, exactly as it is applied to your ordinary monthly payslip.
3. IRPEF income tax: the quattordicesima is taxed at your marginal IRPEF rate (the highest bracket your total annual income falls into). Critically, no employment-income deductions (detrazioni da lavoro dipendente) and no trattamento integrativo (the EUR 100/month supplement for lower incomes) are applied. This is why the net quattordicesima feels more heavily taxed than a regular monthly salary.
4. Net quattordicesima = Gross quattordicesima − INPS contributions − IRPEF.

The quattordicesima is generally paid between June and July, just in time for the summer break. Always check your specific CCNL and employment contract to confirm whether you are entitled to it and the exact payment date.

Which CCNL Contracts Include the Quattordicesima

While the tredicesima is guaranteed by law (DPR 1070/1960) for every subordinate employee in Italy, the quattordicesima is entirely a product of collective bargaining. Your right to receive it depends on the CCNL applied to your employment relationship. Below is a detailed overview of the main sectors.

CCNLs that DO include the quattordicesima:

• Commercio e Terziario (Commerce & Services — Confcommercio): one of the most widely applied contracts in Italy, covering millions of workers in retail, wholesale, corporate services, and distribution. The quattordicesima equals one full month of actual overall pay and is disbursed by July 1 of each year.
• Turismo (Tourism — Federalberghi / Confcommercio): covers hotels, restaurants, catering, beach establishments, and travel agencies. The quattordicesima accrues from July 1 to June 30 of the following year and is typically paid with the July payslip.
• Banche e Credito (Banking — ABI): the banking-sector CCNL includes the quattordicesima, traditionally paid in June. Some banks may offer additional bonus months under company-level supplementary agreements (contratti integrativi aziendali).
• Assicurazioni (Insurance — ANIA): the insurance-sector CCNL provides for a quattordicesima, generally paid in June. The insurance sector is historically among those with the highest overall compensation packages in Italy.
• Alimentari Industria (Food & Beverage Manufacturing): the food-industry CCNL includes the quattordicesima, calculated on the fixed elements of pay and usually disbursed by July.
• Autotrasporto e Logistica (Transport & Logistics): the CCNL for logistics, freight transport, and shipping includes the quattordicesima, paid in the June–July period.
• Studi Professionali (Professional Firms — Confprofessioni): employees of law firms, accounting firms, notary offices, and labour-consultancy practices are covered by a CCNL that includes the quattordicesima, typically paid with the June salary.
• Chimico-Farmaceutico (Chemicals & Pharmaceuticals — Federchimica): the chemical and pharmaceutical CCNL includes the quattordicesima, disbursed by July. This contract is widely regarded as one of the most comprehensive in Italy's collective-bargaining landscape.

CCNLs that do NOT include the quattordicesima:

• Metalmeccanico (Metalworking & Engineering — Federmeccanica / Fiom-Fim-Uilm): one of Italy's most widely applied contracts. Pay is distributed over 13 monthly instalments only. Individual company-level agreements may provide performance bonuses, but these are separate from the quattordicesima.
• Edilizia (Construction — ANCE): the construction sector does not provide a quattordicesima. Construction workers instead receive holiday pay and a Christmas bonus through the Cassa Edile (construction workers' fund), which operates a specific accrual mechanism.
• Pubblico Impiego (Public Sector): civil servants and public employees across all government branches — ministries, local authorities, healthcare (SSN), schools, and universities — receive only the tredicesima. The quattordicesima does not exist in any branch of Italian public employment.

Pro-Rata Calculation of the Quattordicesima

When an employee has not worked during the entire accrual period (usually July to June, or January to December, depending on the CCNL), the quattordicesima is reduced proportionally to the months actually worked. The formula is:

Pro-rata quattordicesima = (Monthly gross salary) × (months worked ÷ 12)

The standard "15-day rule" applies: a calendar month is counted as fully worked if you were employed for more than 15 calendar days in that month. If you worked 15 days or fewer, the month is not counted. This is the same rule used for the tredicesima and for TFR (trattamento di fine rapporto — severance pay) accrual.

Let us look at some practical examples. Consider an employee with a RAL of EUR 30,000 distributed over 14 monthly payments (monthly gross salary of approximately EUR 2,143) who starts work on April 1. By the time the quattordicesima is due (July), they will have accrued only 4 out of 12 months. Their pro-rata quattordicesima will be: 2,143 × 4/12 = approximately EUR 714 gross. INPS contributions (9.19%) and IRPEF at the marginal rate are then deducted to arrive at the net amount.

Another example: an employee who resigns on September 20, having worked 9 full months in the accrual period, will receive the pro-rata quattordicesima in their final payslip: monthly salary × 9/12. If the full-year quattordicesima had already been paid in July, the employer will make an adjustment (conguaglio) in the final payslip, clawing back the unearned portion corresponding to the remaining 3 months (October–December, i.e., 3/12).

Differences Between the Tredicesima and the Quattordicesima

Although both the tredicesima and the quattordicesima are additional monthly payments calculated in a similar way, there are fundamental differences that every employee — especially expats navigating the Italian payroll system for the first time — should understand.

The legal basis is fundamentally different. The tredicesima is a statutory right established by law (DPR 1070/1960) and is owed to every subordinate employee without exception. The quattordicesima, on the other hand, is a contractual benefit: the right arises only from the applicable CCNL or, in its absence, from an individual or company-level agreement. If the contract does not provide for it, the employer has no obligation whatsoever to pay it.

The payment period differs: the tredicesima is paid in December, around the Christmas holidays, while the quattordicesima is paid between June and July, before the summer break. The accrual periods may also differ: the tredicesima accrues over the calendar year (January–December), while the quattordicesima accrual period varies by CCNL (often July–June).

From a taxation standpoint, the treatment is identical: both the tredicesima and the quattordicesima are subject to INPS contributions at 9.19% and IRPEF calculated at the marginal rate, with no employment-income deductions and no trattamento integrativo. Consequently, for the same gross amount, the net payout is the same for both additional monthly payments.

A final difference concerns the impact on your monthly take-home pay. With 14 monthly payments, the same gross annual salary (RAL) is spread over more instalments, reducing each monthly payslip. For a RAL of EUR 30,000 on 13 payments, the gross monthly pay is approximately EUR 2,308; with 14 payments, it drops to approximately EUR 2,143. The total gross annual amount remains unchanged, but the monthly cash flow is different. Many workers appreciate the two lump-sum "bonus" payments (December and June/July) for managing extraordinary expenses or building savings.

The table below shows the estimated net quattordicesima for the main RAL brackets in 2026, assuming a full 12-month accrual period and the current IRPEF rates. The calculation is identical to that of the tredicesima, since the taxation mechanism for additional monthly payments is the same. Remember: the quattordicesima does not benefit from employment deductions (detrazioni da lavoro dipendente) or the trattamento integrativo, which is why the effective tax bite is higher than on your regular monthly salary.