Thirteenths: increasing at the end of the year, here’s who they are due


The thirteenth month increase at the end of the year is on the way , the application of the 1.2% integration from the Aiuti-bis. The INPS makes a clarification on the matter. The calculation of the thirteenth salary takes place with the same methods applied in the calculation of salaries in the gross/net transition.


For the pay periods from 1 July 2022 to 31 December 2022, including the thirteenth month or the related installments paid in the aforementioned pay periods, the exemption on the portion of social security contributions for invalidity, old age and survivors dependent on the employee of referred to in article 1, paragraph 121, of the law of 30 December 2021, n. 234, increased by 1.2 percentage points. Taking into account the exceptional nature of the measure referred to in the first period, the calculation rate of pension benefits remains unchanged.


The 2% relief is also applied entirely to the extra month’s salary at the end of the year (including accruals in the first half of 2022). In the case of the same gross, on the thirteenth month a 2% will be subtracted from the initial contribution quota. It will go from 9.19% to 7.19%, but only for those extra months with a gross taxable amount of less than 2,692 euros (maximum ceiling for the contribution bonus).


Furthermore, here is what happens if the employer recognizes the thirteenth to the employee with a monthly surplus in the paycheck. This is to avoid having to pay all in one solution. The 1.2% integration is also applied to payments relating to the first six months of 2022, only if they are disbursed from July.

If the employer has already paid the amount due in the payment of the corresponding month in the first six months of 2022, he will have no charges. Always of course that he calculated the 0.8% increase expected at the time. The 2% relief was introduced retroactively from October. Thus in cases just above the increase will be recoverable for the months of July, August and September. Possibly already paid with some supplements divided in the remaining months of October, November and December.

  • Thirteenths increasing at the end of the year, here’s who will be entitled to it (


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