In Italy, some employees receive an extra salary payment in summer known as the quattordicesima (the “14th month”). It can feel confusing if you’re new to the Italian system: not everyone gets it, the timing depends on your contract, and the net amount may be lower than you expect.
This guide explains the essentials so you can quickly understand whether it applies to you and how to verify it on your Italian payslip.
Contents
What the quattordicesima is
The quattordicesima is an additional salary instalment paid to employees in certain sectors. It is similar in concept to the tredicesima (13th salary), but it is not guaranteed for every worker. The key point is that the quattordicesima exists only if it is provided by the collective agreement (CCNL) applied to your job, or by a company-level agreement.
That means two people working in the same city with the same gross salary can have different outcomes: one receives the quattordicesima because their CCNL includes it, while the other does not because their CCNL does not.
Important: there is also a separate “quattordicesima” related to pensions (an additional amount paid by INPS to eligible pensioners). That pension-related measure is different from the employee 14th salary. If you are reading about the pension version, the most reliable reference is INPS here: INPS – Quattordicesima (pensioners).
Who gets it
You typically receive the 14th salary in Italy if your employment contract (CCNL) includes it. Many private-sector agreements in areas like commerce, tourism/hospitality, cleaning services, logistics, and some professional-office roles often provide it—but you should always confirm on your own CCNL and payslip rather than relying on general assumptions.
In practice, you should expect the quattordicesima if:
- Your employment contract or onboarding documents mention “14ª mensilità” or “quattordicesima”.
- Your payslip shows a section for accrued monthly instalments (often labelled ratei) and includes a line for the 14th.
- Your HR/payroll confirms your CCNL includes a summer additional payment.
And you should not assume you have it if you are:
Working as a freelancer (including many Partita IVA arrangements), hired under a collaboration/contractor setup, or on an internship/traineeship path. Those arrangements generally do not have a 14th salary because they are not treated like standard employee payroll.
If you’re unsure how your work setup changes your taxation and payroll rules, this overview helps you frame the difference: How Taxation Differs by Employment Type in Italy.
How it’s calculated and taxed
The quattordicesima is not a “bonus” invented at the last minute. It is normally accrued over time as you work, then paid in a single instalment (or sometimes split, depending on the CCNL). Many contracts use an accrual logic that runs roughly from mid-year to mid-year, where each month you build up a fraction of the final amount.
Most payroll systems calculate it as a pro-rata share of your eligible monthly salary components. The exact base depends on the CCNL, but typically:
- Usually included: fixed contractual pay elements (base pay and other fixed items defined by the CCNL).
- Often excluded: reimbursements, one-off expense refunds, and many variable items (for example, some overtime or occasional allowances), unless your CCNL explicitly counts them.
A simplified way to think about it is:
Quattordicesima (gross) ≈ eligible monthly pay × (months accrued ÷ 12)
So if you worked the full accrual period, you usually receive a “full” 14th-month amount; if you worked only part of the period (new hire, unpaid leave, etc.), you receive a smaller pro-rata amount.
Taxation (why the net can surprise you). The quattordicesima is treated as employment income and is generally subject to the usual withholdings: social contributions and income tax. In the month it is paid, your payslip may show a higher tax withholding because the payroll system is applying tax rules to a larger gross amount in that pay period. Over the year, the final impact is reconciled through the annual tax calculation.
If you want a quick, reliable reference for how IRPEF is structured, the Italian Revenue Agency explains the tax brackets and calculation logic here: Agenzia delle Entrate – IRPEF rates and calculation. For the same topic explained in plain English with examples, you can also read: Understanding Italian Income Tax Bands.
Tip: If your goal is to estimate what you will actually receive, focus on the difference between gross vs net pay and remember that the 14th salary is taxed like normal income—so it’s common for the net to look “lighter” than people expect.
When it’s paid and what to check
Most commonly, the quattordicesima is paid in early summer (often between June and July), but there is no single national payment date. The timing depends on your CCNL and internal payroll practices.
To avoid guesswork, check three places:
- Your payslip: look for a line that indicates the 14th salary payment, and check the “ratei”/accrual section.
- Your employment documentation: contract letter, HR handbook, or onboarding summary may reference additional monthly payments.
- Your CCNL name: it’s often written on the payslip; once you know the CCNL, payroll/HR can confirm whether the 14th salary applies.
Common questions (quick answers):
Does part-time work reduce it? Yes, it is typically proportional to your contractual working time and to the months accrued.
Do fixed-term contracts get it? Often yes, if the CCNL includes it, but only for the period you worked (pro-rata).
What if I resign? In many cases, accrued instalments that were not yet paid are settled in the final payroll closeout. The exact mechanics depend on payroll rules and the CCNL, so it’s worth verifying before you leave.
What if I don’t see it but I think I should? Start by checking your CCNL and payslip. If it still doesn’t add up, ask payroll for a written clarification and keep copies of your payslips. If you need a structured review, preparing the right documents makes the process much faster: Documents You Need to Provide to Your Italian Accountant.
If you treat the quattordicesima as a normal part of payroll—something accrued, tracked, paid, and taxed—you’ll read your payslip with much more confidence and avoid nasty surprises when the net amount arrives.
