How to calculate Italian 14th month net salary quattordicesima (EN): the 14th month bonus (quattordicesima or gratifica luglio July gratuity) is the additional optional monthly salary provided only by some Italian CCNL collective agreements, paid typically late June-mid July. Unlike the 13th (mandatory for all CCNLs RDL 1825/1937), the 14th is CCNL-specific: CCNL Commercio Confcommercio Federdistribuzione 4 million employees, CCNL Bancari ABI, CCNL Industria Chimica, CCNL Assicurazioni. The calculator multiplies the gross monthly salary by the worked months ratio (12 months = 100%, 6 months = 50%) and applies taxes: INPS social security employee contribution 9.19% and IRPEF Italian Personal Income Tax with brackets 23%/35%/43% (Budget Law 2026 L. 199/2025) WITHOUT employee deductions (Article 13 TUIR applies only to monthly salary). The 14th is taxed at marginal rate of cumulative annual taxable: for RAL already >28k even small 14th amounts are taxed at 35% (above 50k at 43%). Reference frameworks: Agenzia delle Entrate Rome Italian Revenue Agency, INPS, MEF, Italian Ministry of Labour;

Zucchetti Lodi world #1 Italian payroll software, TeamSystem Pesaro, Wolters Kluwer Tax Italy; main CCNLs with 14th: Commercio Confcommercio 4M employees payment by July 31, Bancari ABI by June 30, Industria Chimica Federchimica, Assicurazioni ANIA. Unions CGIL CISL UIL UGL; employer associations Confindustria Confcommercio Confartigianato ABI ANIA. 13th vs 14th: 13th mandatory all Italy CCNLs (RDL 1825/1937), paid mid-December; 14th CCNL-specific paid late June-July. Probation period, dismissal, maternity same rules as 13th (D.Lgs. 151/2001 Maternity Paternity Code guarantees regular accrual). Strike days don't accrue 14th (Cass. SS.UU. 1980/2014).

14th month net formula marginal taxation

Step 1 - Gross 14th = monthly_gross * (worked_months / 12). Step 2 - INPS 9.19% on gross 14th. Step 3 - Tax base = gross 14th - INPS. Step 4 - Marginal IRPEF determined by cumulative annual RAL taxable (gross monthly * 14): up to 28k IRPEF 23%; 28-50k IRPEF 35%; over 50k IRPEF 43%. WITHOUT Article 13 TUIR deductions. Step 5 - Net 14th = gross - INPS - IRPEF. Example employee CCNL Commercio gross 1,500 RAL 14 monthly 21,000: gross 14th 1,500; INPS 138; taxable 1,362; RAL taxable 19,070 (23% bracket); IRPEF 14th = 1,362*0.23 = 313; net 14th = 1,049 euro (69.9%). Example mid-manager gross 3,000 RAL 14 monthly 42,000: gross 14th 3,000; INPS 276; taxable 2,724; RAL taxable 38,140 (35% bracket); IRPEF 14th = 954; net 1,770 (59.0%). Example executive CCNL Bancari gross 6,000 RAL 14 monthly 84,000: 14th 3,105 (51.7%). 13th vs 14th tax-wise identical (same calculation method); for CCNLs with 14th RAL distributes across 14 months instead of 13: at equal RAL gross monthly is ~7.1% lower but employee receives 14 paychecks.

History 14th month from CCNL Confcommercio 1968

The 14th month bonus is a 1960s-70s union achievement in some key sectors. First CCNL with 14th: Confcommercio 1968 (CCNL Commerce and Services renewal signed CGIL CISL UIL and Confcommercio). CCNL Bancari ABI 1971 introduced 14th for banking sector. CCNL Industria Chimica Federchimica 1970s. CCNL Assicurazioni ANIA 1980s. The 14th in all these CCNLs is paid late June-mid July (e.g. commerce by July 31, banks by June 30) to fund summer expenses of workers (vacations, air conditioners, summer school for children). 14th calculation analogous to 13th (marginal taxation no Article 13 TUIR deductions). Sectors WITHOUT 14th (only mandatory 13th): Metalworkers Federmeccanica Confindustria 1.5M employees, Construction Cassa Edile, Public/Private Healthcare AIOP, Public Sector compartments (State, Regional, Healthcare School University Research Defense), Agriculture UNAPA. The right to 14th comes exclusively from applicable CCNL (not statutory like 13th); CCNL renewals update pay grades and 14th amount.

14th month net table by RAL CCNL Commercio Bancari Italy 2026

5 numerical 14th month examples

Example 1 employee CCNL Commercio gross 1,500 RAL 21,000 12 months: gross 14th 1,500; INPS 138; taxable 1,362; IRPEF 23% 313; net 1,049 (69.9%). Payment by July 31 Confcommercio.

Example 2 banking mid-manager CCNL ABI gross 3,000 RAL 42,000 12 months: gross 14th 3,000; INPS 276; IRPEF 35% 954; net 1,770 (59.0%). Payment by June 30 ABI.

Example 3 executive CCNL Bancari gross 6,000 RAL 84,000: gross 14th 6,000; INPS 552; IRPEF 43% 2,343; net 3,105 (51.8%). Federmanager profile.

Example 4 new hire July CCNL Commercio gross 2,000 RAL 28,000 6 months: gross 14th 1,000 pro-rata; INPS 92; IRPEF 23% 209; net 699 (69.9%).

Example 5 part-time 50% CCNL Commercio gross 1,500 RAL 21,000 12 months: gross 14th 1,500; net 1,049 (69.9%). Part-time profile.

14th month model limitations

Simplified calculation excludes regional/municipal surtaxes (~2-3% taxable add to net reduction). For RAL >56,224 euro 2026 INPS +1% surcharge applies. Tax-detaxed performance bonuses 5% L. 197/2022 not included. Corporate welfare Article 51 c.2 TUIR (health insurance, employer pension contributions) separate. Meal vouchers Edenred Sodexo Day up to 8 euro/day are tax-detaxed and excluded from 14th. Fringe benefits 1,000 euro/year tax-free 2024-2026 are in regular paycheck. Trattamento Integrativo (former Renzi Bonus) and Cuneo Fiscale supplementary sum 7.1/5.3/4.8% L. 207/2024 are paid in regular monthly paycheck NOT 14th. Maternity D.Lgs. 151/2001 guarantees 14th accrual during leave. Sickness within CCNL comporto period accrues. Strike days don't accrue 14th (Cassation SS.UU. 1980/2014). Probation period: pro-rata installments due. Termination: accrued installments paid in TFR. CIG: in Cassa Integrazione Guadagni INPS pays 14th installments directly.

Common 14th month errors

Common errors: believing 14th is mandatory for all CCNLs (only Commerce Confcommercio, Banks ABI, Chemical Industry Federchimica, Insurance ANIA; metalworkers construction healthcare public sector only 13th); expecting 14th net equal to monthly net (14th doesn't benefit from Article 13 TUIR deductions and L. 207/2024 Cuneo Fiscale so taxed more heavily, typical net 60-70% vs 70-75% salary); ignoring pro-rata for hires/terminations during year; believing accrued vacation reduces 14th (no, vacation handled separately); confusing 14th with discretionary bonus (14th due by CCNL law, company bonus discretionary); not considering regional/municipal surtaxes on 14th (~2-3% additional taxable); expecting 14th in May-June for CCNL Commercio (actually by July 31 Confcommercio); ignoring CCNL-specific 14th varies by category (CCNL Bancari ABI directors vs operators, CCNL Commercio levels 1-7); not knowing applicable CCNL (ask HR/payroll manager or check employment contract). Marginal taxation: for taxable RAL already over 28k euro 14th is taxed at 35% (vs 23%) or 43% (vs 35%); 14th net worsens with rising RAL.

14th month applications Italy

1. Regulatory references: CCNL Confcommercio 1968 introduction 14th; CCNL Bancari ABI 1971; CCNL Industria Chimica Federchimica 1970s; CCNL Assicurazioni ANIA 1980s; D.Lgs. 151/2001 Maternity; D.Lgs. 216/2023 IRPEF 3 brackets; L. 207/2024 Cuneo Fiscale; L. 199/2025 Budget 2026; Article 17 TUIR separate taxation; Cassation SS.UU. 1980/2014 strike.
2. Main CCNLs with 14th: Confcommercio Federdistribuzione Commerce Tertiary 4M employees by July 31; ABI Banks directors operators quadri by June 30; Federchimica Industria Chimica; ANIA Assicurazioni; some CCNL Industry with company-level salary supplements.
3. CCNLs WITHOUT 14th (only 13th): Federmeccanica Confindustria Metalworkers 1.5M employees; Cassa Edile construction; Healthcare Public/Private AIOP; Public Sector State Regional Healthcare School University Research Defense Armed Forces Police; Agriculture UNAPA Coldiretti.
4. Payroll software: Zucchetti Lodi HR Zucchetti world #1 Italian, TeamSystem Pesaro, Wolters Kluwer Tax Italy, INAZ TeamSystem; ANCL labour consultants; CNDCEC ODCEC accountants; ERP SAP SuccessFactors Workday Oracle.
5. Special periods: maternity D.Lgs. 151/2001 regular accrual; CIG INPS pays installments; probation from hire date; termination final installments paid in TFR; unpaid leave NO accrual.

Updated July 2026