Thirteenth 2021 coming soon. Also called a Christmas bonus, it is not a bonus that is due to employees on the occasion of Christmas, but is a full part of workers’ wages. To be precise, it is part of the deferred remuneration, since, although it accrues every month, it is paid in a single annual payment (excluding the exceptions in which one opts for monthly payment). Considering the fact that this additional monthly payment matures in monthly accruals, we read on laleggepertutti.it, however, one wonders if the thirteenth is due to those who have made many absences.
To answer the question, we must first of all keep in mind that the Christmas bonus matures during certain types of absences, such as illness (within the period of behavior, that is, within the maximum period of preservation of the job) and motherhood. However, it does not mature during unpaid leave and leave, strikes, unjustified absences and during the child’s parental and sick leave. If, in relation to the absences during which the thirteenth period matures, the worker is paid an indemnity by the INPS, the calculation of the additional monthly salary follows special rules. We remind you that, in any case, a month is considered worked in full, giving the right to accrue an accrual of thirteenth, if there are at least 15 days worked or assimilated (protected absences).
Thirteenth and disease
In absences due to illness (within the limits of the period of retention of the place), but also due to maternity and accident, the right to the share of thirteenth matures regularly: however, it is necessary to deduct any increases corresponding to the accruals that are borne by the insurance institutions, i.e. INPS or INAIL. The increases corresponding to the Inps or Inail accruals must not be deducted if:
– the collective agreement applied provides for the integration of the indemnity to be paid by the company;
– the indemnity payable by the company was quantified considering the overall value paid (ie gross of the share including the incidence of the thirteenth month’s salary).
More precisely, when the employer is obliged to supplement the Inps or Inail indemnity, the thirteenth is paid in full: this is because when the indemnity is paid and the 100% supplement to the salary is paid, the monthly salary additional advance paid on behalf of the Institute is charged to current remuneration, effectively decreasing the supplement paid by the employer. In this case, therefore, the 13th must be paid in full.
If, on the other hand, there is no such obligation, the employer must deduct the accrual already paid by the social security institution from the additional monthly salary.
In the event that the Inps or Inail compensation is higher than the supplementary contractual one, the company can deduct the thirteenth monthly installments, to an extent not exceeding the Inps or Inail allowance that exceeds the company treatment.
If, on the other hand, the contractual treatment is equal to the social security one, the company must not deduct anything.
Thirteenth and layoffs
For the periods in which a wage integration treatment occurs, the right to accrue the thirteenth month’s salary varies according to the hypothesis, hourly reduction or redundancy (Cig) to “zero hours”, ie with total suspension of the working activity. The thirteenth matures only in cases of hourly reduction and not also in cases of suspension at zero hours. In both cases, however, the workers concerned are guaranteed a wage supplement equal to 80% of the salary, to be paid by INPS, including the accruals relating to the thirteenth month, but within the limits of the Cig ceiling.
During the short-time Cig periods, two additional monthly installments accrue:
the first corresponds to the hours actually worked and those of protected absence (illness, accident, etc.);
the second, referring to the hours not worked as a result of the reduction in hours, benefits from the partial wage supplement.
Thirteenth and unpaid leave
If the worker is absent during the year, taking advantage of unpaid leave or leave, during the periods of absence, the thirteenth does not mature. It is therefore necessary to deduct, from the amount of the thirteenth, the value corresponding to the periods of non-accrual. Considering a weekly timetable equal to 40 hours, the standard annual timetable will be equal to 2,080 hours (40 hours per week multiplied by 52 weeks in the year). Assuming that the employee has accrued all 12 accruals of the thirteenth and that he has received, during the year, 20 hours of unpaid leave, to calculate the thirteenth:
– first of all you need to know the calculation basis: let’s assume that the thirteenth is calculated on the basis of a reference monthly payment, equal to 1,500 euros;
– subsequently, it is necessary to divide this base by 2,080 hours, ie by the annual standard time;
– the result must then be multiplied by 20, equal to the hours of unpaid leave in the year, for which the Christmas bonus does not mature;
– finally, it is necessary to subtract the amount obtained from the basis of the additional monthly payment, thus arriving at the thirteenth due in practice.