Is the thirteenth year compulsory? All cases in which it is not paid — idealista/news

There thirteenth month’s salary it is an essential component of the annual remuneration of employees in Italy. Also known as the “Christmas bonus”, this is an additional salary that is paid by the employer during the Christmas holidays. It was initially introduced in 1937 and subsequently included in our system in 1960 as a legal obligation for some categories of workers.

Although this is a right of the worker and an obligation for the employer, however there may be cases in which the company may not pay the thirteenth month’s salary in a lump sum and find an agreement to do so at a later time or by deferring the payment. the amount in subsequent paychecks.

Who is entitled to the thirteenth month’s salary?

The thirteenth salary is mandatory and is an emolument that is paid during the Christmas period, reserved for all workers with an employment contract regardless of:

• duration therefore the thirteenth salary can be received by those who have a fixed or indefinite contract;
• hours of work, the Christmas bonus can be received both by those who work part time and by those who work full time;
• sectorboth public and private;
• pensioners, keeping in mind that in this case the thirteenth is paid by INPS;
• frameworkas it is also up to managers although in the latter case it can be provided together with other benefits.

It is worth remembering that the calculation of the thirteenth (which is mandatory) is based on the entire gross salary received by the worker and proportionate to the actual months of work in the year and which contributes to the determination of the tax base for the calculation of the taxes due annually. At the same time, please remember that within employment contracts, the RAL must be divided by 13 or 14 months’ wages and never by 12.

Furthermore, the thirteenth should not be confused with the fourteenth which is instead provided during the summer period and is linked to the achievement of specific objectives, without therefore being mandatory by law.

Who is not entitled to the thirteenth salary?

The thirteenth month’s salary cannot be provided to:

• self-employed And freelancersas their remuneration is not regulated by a relationship of subordination with respect to an employer who provides the Christmas bonus, but derives from compensation for services or professional activities provided;
• interns or those carrying out a training internship;
• project collaboratorsin this case it is an option that can be chosen or not by the employer;
• workers with extremely short or intermittent contractsi, although it is preferable to evaluate from time to time based on the nature of their contract and the agreement with the employer.

Furthermore, please note that even directors of companies who receive a “monthly director’s fee” do not receive the thirteenth month’s salary.

What happens if the employer does not pay the thirteenth salary?

In case the employer does not pay the thirteenth salary it is the worker’s right to request it. There may be different ways to do this depending on the extent of the delay:

• personal reminder, contacting human resources or the employment consultant. Pointing out your situation in a good-natured manner allows the company to remedy any errors or oversights;
• courses of 40 days within which the employer has the duty to pay the thirteenth salary, the worker can go to theNational Labor Inspectorate or ai labor unions and, by mutual agreement, write a reminder letter for payment of the thirteenth. In the event that the obligatory thirteenth salary has not been paid to more than one person in the company, it is possible to go in a group to a protection body.

In the event that the thirteenth salary is not paid or there is no collaboration between the company and the union, it is also possible to proceed with a injunction. However, please remember that – in most cases – companies are cooperative towards workers and tend to anticipate the possibility of not being able to pay the thirteenth salary within the time frame.

It is important to know that the right to this additional monthly payment expires: an unpaid thirteenth is statute barred after 3 years as stated in ruling 4687/2019 of the Court of Cassation.

When the thirteenth is not paid immediately?

In situations of financial difficultyi.e. a condition in which a company finds itself unable to guarantee the payment of the thirteenth month’s salary in a single solution in December, the need to find alternative agreements with workers.

A compromise that is often adopted consists in deferring the payment of the Christmas bonus, distributing the amount due in several successive instalments: this agreement must be negotiated with transparency and involvement of the union representatives, to guarantee the protection of workers’ rights and financial sustainability of the company.

There deferral of payment of the thirteenth is formalized through a collective agreement, which establishes the number of installments, the amount of each of them and the payment schedule. This agreement must respect the principles of fairness and reasonableness, trying to minimize the economic hardship for employees, while guaranteeing the company the ability to temporarily manage a restrictive cash flow.

The extension procedure must also be communicated clearly and detailed to workers, providing all the necessary information regarding the temporary changes in the method of disbursement of the thirteenth salary. Transparency in these communications is essential to maintain a climate of trust and collaboration between company management and workers, facilitating understanding and acceptance of the compromise adopted. In doing so, an attempt is made to protect the employment and financial stability of the company without excessively sacrificing the needs and expectations of its employees.