14th-month salary
is a second additional month’s pay on top of the 13th, typically split as summer and year-end instalments. It is standard under Austrian and many Italian collective agreements and appears in parts of Southern Europe and Latin America — budget 15–17% above salary × 12 where it applies.
Where a 14th month appears
Austria’s collective agreements near-universally provide Urlaubsgeld (summer) and Weihnachtsgeld (year-end), effectively 14 salaries with favourable tax on the extras. Many Italian CCNLs include a quattordicesima in June for covered sectors. Spain’s pagas extraordinarias produce a comparable pattern unless prorated monthly; Greece retains statutory holiday bonuses.
Where CBAs drive the entitlement, sector classification decides — the same role can carry a 14th in one agreement and not in the next. See collective bargaining agreement and 13th-month salary.
FAQ
Is the 14th month taxed normally?
Austria taxes the 13th and 14th at a preferential flat rate within limits — part of why the structure persists. Elsewhere treatment is usually ordinary employment income. Payroll must apply the country-specific rule; assuming home treatment misstates net pay.
Do leavers get a pro-rated 14th month?
Under most CBAs yes — accrued fractions of both extra salaries are settled at termination. The formulas differ by agreement, which is one more reason exits in CBA countries need local calculation rather than a template.