• Wed. Dec 1st, 2021

Thirteenth 2021, when it arrives: layoffs and sickness, who is entitled to


Nov 25, 2021

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. Read also To answer the question, we must first of all keep in mind that the Christmas bonus matures during some 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 sickness 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 thirteenth share regularly matures: however, any increases corresponding to the accruals that are borne by the Institutes must be deducted. insurers, 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 payable by the company; – the indemnity payable by the company has been quantified considering the overall value paid ( that is, gross of the share including the incidence of the thirteenth month’s salary). More precisely, when the employer is obliged to integrate the Inps or Inail indemnity, he pays the thirteenth in full: this, because at the time of disbursement of the indemnity and the integration of 100% of the remuneration the additional monthly installment advanced on behalf of the Institute is charged to current remuneration, effectively decreasing the share of the integration to be paid by the employer. In this case, therefore, the 13th must be paid in full. If, on the other hand, there is no similar obligation, the employer must deduct from the additional monthly salary the accrual already paid by the social security institution. Inps or Inail payload is higher than the supplementary contractual amount, the company can deduct the thirteenth monthly installments, to an extent not exceeding the amount of Inps or Inail indemnity that exceeds the company treatment. social security, the company does not have to deduct anything. Thirteenth and layoffs For 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 work . 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. reduced hours accrue two additional monthly installments: the first corresponds to the hours actually worked and those of protected absence (illness, accident, etc.); the second, referring to the hours not worked due to the reduction in hours, benefits from the partial integration salary. 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, in 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 basis by 2,080 hours, i.e. by the annual standard time; – then it is necessary to multiply the result 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 month, thus arriving at the thirteenth due in practice.

One thought on “Thirteenth 2021, when it arrives: layoffs and sickness, who is entitled to”
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