The 13th and 14th month in Europe (2026): what they pay after tax

What the 13th and 14th months are

A 13th month is an extra monthly salary paid on top of the usual twelve, usually around Christmas. A 14th month is a second extra payment, often paid in summer and often a holiday allowance. They are not the same as a discretionary Christmas bonus, which is paid on top of the extra month rather than instead of it.

Because the extra payment lands in a single month, but is earned over the year, it is taxed differently from a normal payslip — usually at your highest marginal rate.

Where they are required

• •Italy: the tredicesima (13th) is mandatory for employees; a quattordicesima (14th) applies only where the sector's collective agreement (CCNL) provides it.
• •Spain: two extra payments (pagas extraordinarias) are required by the Workers' Statute, usually paid at Christmas and in summer.
• •Portugal: both the subsídio de Natal (13th) and subsídio de férias (14th) are mandatory.
• •Greece: a Christmas bonus plus an Easter bonus and a leave allowance add up to about 14 monthly payments in the private sector.
• •Netherlands: a holiday allowance (vakantiegeld) of at least 8% of gross annual salary is mandatory, usually paid in May.
• •Belgium: double holiday pay is mandatory, usually paid in May or June.
• •Germany, Austria, France and Luxembourg: a 13th or 14th month is not generally required by law; in Austria and Germany it usually comes from collective agreements or the employment contract.

How the extra month is taxed

In most of Europe the 13th and 14th months are ordinary employment income, taxed on the progressive scale along with the rest of your salary — this is the case in Italy, Spain, Portugal, Greece, Germany, France and Luxembourg. Social contributions normally apply as well, subject to each country's annual contribution cap.

• •Austria applies a special, reduced rate to so-called special payments (the 13th and 14th month), rather than the full progressive tariff.
• •Germany treats the extra payment as sonstige Bezüge, a payroll smoothing method — not a separate flat rate.
• •The Netherlands withholds at the annualised bijzonder tarief, but the final liability is ordinary progressive tax.
• •Portugal withholds on the extra months separately, which lowers the withholding rather than the final tax.

Why the net is lower than a normal month

Income tax is progressive. Adding an extra month raises your annual income, so the extra is taxed at your top marginal rate — its effective rate is usually higher than the average rate that applies to your regular pay. That is why a 13th month often looks heavily taxed.

Contribution caps change the picture at the top: once you pass a cap, extra income can attract less social contribution, so the deduction on the extra month can fall.

Check your own numbers

Use the 13th and 14th month calculator to enter your gross monthly salary, pick your country, and see the net value of one and two extra payments. It reuses the same 2026 tax and contribution rules as the country calculators.