Beyond the standard thirteenth and, in some cases, fourteenth month salaries, a “fifteenth” salary might seem unusual. Though,many workers in Italy have the potential to receive this additional payment.

this “fifteenth” salary functions as an extra bonus, increasingly common in Italian companies experiencing growth. It serves as a reward for team efforts that contribute to achieving, or even exceeding, company goals. As in 2024, the concept gains traction in 2025, prompting the question: who is eligible?

Understanding the Fifteenth Month Salary

Unlike the mandatory thirteenth and fourteenth month payments, the “fifteenth” salary isn’t a global right. Instead,it hinges on specific agreements between employers and employees. In 2025, it generally takes one of two forms:

– Performance/Results-Based Bonus: This is tied to achieving productivity targets or meaningful company advancements, such as innovation milestones.

– Profit Sharing: A percentage of company profits is distributed among the team.

“The fifteenth has become an significant enhancement tool for companies that want to reward the team for performance and increase engagement and industriousness.”

Eligibility for the Fifteenth Month

It’s important to reiterate that companies aren’t legally obligated to provide a “fifteenth” salary. It’s a voluntary initiative to reward employees. However, companies benefit from tax incentives that reduce the tax burden on these bonuses.

For team bonuses up to 3 thousand euros, a 5% substitute tax applies instead of standard irpef rates.Similarly, if a company distributes profits, a 5% substitute tax applies to bonuses up to 5 thousand euros, provided at least 10% of profits are shared.

The “fifteenth” salary is becoming increasingly prevalent in Italy, especially among large corporations that view it as a strong motivator. Ferrari, for example, will distribute 14,400 euros to 5 thousand employees in 2025. Other companies like Luxottica, Barilla, Lavazza, and Lamborghini have also awarded substantial bonuses to their teams. Ultimately, the “fifteenth” salary serves as a valuable tool for companies seeking to recognize performance, boost engagement, and foster a strong work ethic.