Payslips
Thirteenth and fourteenth salary: estimating net extra pay
Payslips · · 2 min read
By Lorenzo Schiavone · calculator developer · updated on
The tredicesima is normally provided by employment contracts, usually paid in December. A quattordicesima depends on the applicable contract and is often paid in summer. Dates, accrual and eligible pay components must be checked in that contract.
Accrual and gross amount
For a full year with constant eligible pay, the thirteenth payment normally equals one monthly payment of the components defined by the contract. With €30,000 RAL split into 13 equal gross payments, each is €2,307.69.
Starting or leaving during the year changes accrued entitlement. Part-time pay, fractions of months and absences follow contractual and social-insurance rules. The extra payment is already part of RAL.
Why the extra net payment can be lower
Extra payments remain subject to contributions and ordinary IRPEF. Employment credits are normally recognised through ordinary monthly payroll, so the extra payment may have lower net pay even though it has no special higher tax rate.
Actual withholding and annual adjustment determine the result. There is no universal €50–€200 difference. The calculator estimates annual tax, rather than each extra payslip.
Annual net and payment averages
In the Milan €30,000 example, annual net is about €23,425.52, including a municipal carryover estimate. The average is about €1,802 over 13 payments or €1,673 over 14. Do not add another thirteenth payment to these annual totals.
Use the annual net calculator for the correct yearly comparison. When comparing offers, consider RAL, number of payments and benefits together.
Frequently asked questions
Who receives a fourteenth payment? ▾
Employees whose applicable contract provides it. It is common in some commerce and tourism contracts, but check your specific agreement.
Is the thirteenth payment taxed at a special rate? ▾
No. Ordinary IRPEF applies. The distribution of credits and withholding can make the individual net payment different.
Sources and method
An informational guide to the 2026 rules. Examples are annual estimates under the stated assumptions. Average pay does not reproduce a monthly payslip. Prior-year municipal rates are marked as estimates.