In a few days the thirteenth salary arrives; This is an additional salary to the monthly salary that accrues throughout the year and is usually paid out in a lump sum at the end of each year. The thirteenth month of salary for employees and retirees is December, with different dates from category to category, but the calculation is the same for everyone: the gross monthly salary needs to be multiplied by the number of months worked and then divide the result. up to twelve. This is not for everyone. All workers working temporary overtime are exempt from the thirteenth month’s pay before Christmas. Night and weekend working hours, unused holiday compensation, one-time wages and expense refunds paid during the month are not included in the calculation. Also, another reason for exclusion is the expectation situation.
So when will the thirteenth one come this year? Here are all the payment dates for the so-called Christmas bonus for employees and retirees. In terms of pensions, social benefits and marital disability, the payment date of the thirteenth month is equivalent to the first bank accounting day of the month, thus Friday, December 1. Cash payments at post offices for retirees will end on Tuesday, December 5. However, the payment date for private sector employees varies depending on how the collective agreement is determined. But there is a deadline: the Christmas bonus is usually paid out on Christmas Eve.
Regarding the Ccnl (national collective bargaining agreement) of commerce, the thirteenth salary is expected to be paid by December 24, but the employer can bring forward this date. The metalworkers’ collective bargaining agreement stipulates that the thirteenth month’s salary will be paid during the Christmas holiday, normally on Christmas Eve. However, the dates of payment of the thirteenth salary for state employees are determined in Annex 1 of Decree Law No. 350/2001 (described in detail here).
The date to be marked is December 14 for kindergarten and primary school teachers and December 16 for temporary substitute teaching staff. The payment date for personnel with fixed expense roles in the provincial directorates of the Treasury is December 15. For other public employees, it is December 16.
The thirteenth bonus is not for everyone
There is also a thirteenth bonus for some retirees. Within certain limits and under certain conditions, some retirees are entitled to receive the additional amount of 154.94 Euros received in addition to the thirteenth month of December. The additional amount is automatically attributed if it is actually due: this means there is no need to submit a claim. Moreover, since the bonus in question does not constitute income, it is not taxed. The thirteenth bonus is not for everyone. In fact, an economic condition must be met: The amount of the gross annual pension must not exceed the minimum annual payment of the employee pension fund in 2023, which is equal to 7,327.32 euros.
The additional amount is therefore an additional payment to the pension of 154.94 euros, introduced by the 2001 financial law and granted to persons with incomes below a certain level and who receive one or more pensions, the sum of which does not exceed the minimum salary. conditions. Social assistance treatments (pensions and social allowances, benefits for disabled civilians) are the responsibility of all pension holders paid by INPS, with the exception of pensions of credit institution employees, company executives and non-pension treatments.
How the bonus “works” varies depending on the current income and income limits of oneself and one of the current spouses. However, a partial amount will be paid to those whose income is higher than 7,327.32 euros, but in any case lower than 7,482.26 euros, i.e. the minimum annual payment to which the thirteenth bonus applies. But the threshold is not sufficient: the total income subject to Irpef (and therefore not just retirement income) must actually not exceed 1.5 times the annual amount of the minimum payment. Therefore, the threshold that should not be exceeded for 2023 is 10,990.98 Euros.
Conditions vary for married retirees. In this case, you will actually be entitled to the thirteenth bonus if two different conditions are met: not exceeding the total personal income, which should not exceed 10,990.98 euros, and not exceeding three times the minimum salary set for 2023. 21,981.96.
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Source: Today IT
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
