The thirteenth month’s salary in construction, between Cassa Edile and payment in the pay slip: let’s clarify

The provision to the Building Fund for the Christmas bonus

The financial compensation due to the workers for the Christmas bonus (thirteenth) is paid by the company by paying a percentage of the salary to the Construction Fund, net of legal withholdings.

To define theamount to be set aside it is necessary:

• grant the worker a monthly increase equal to 18.5% of the salary, of which 10% for Christmas bonus and 8.5% for holidays;
• make contribution and tax withholdings on all taxable sums (including the increase in question subject entirely to social security and welfare contributions as well as taxation on the basis of the amount in question net of social security withholdings paid by the employee);
• arrange to withhold from the net amount due to the worker an amount equal to 14.20% of the same gross salary base on which the increase of 18.5% was determined (the sum withheld and set aside for the employee must be paid to the Construction Fund ).

Note that the salary increase must be calculated on the compensation referred to:

• all hours of normal contractual work actually performed;
• national and midweek holidays (except for November 4th).

The increase and provision must also be made during absences due to illness, accident and professional disease, within the limits of the retention periods of the position.

Payment of the Christmas bonus

The sums set aside as a Christmas bonus are paid by the individual building fundsdirectly to the workers concerned, in December.

The exact settlement dates and the payment method to the beneficiaries vary depending on the territorially competent body, based on individual local agreements.

The Construction Fund is required to provide the Christmas bonus following the payment by the company to the Fund itself of the provisions as calculated above. THE’disbursement of entitlements it is carried out ex officio (without the need for a specific written request from the worker concerned) after the competent Fund has verified the payment, by the company, of the sums due.

The thirteenth for employees

There thirteenth month’s salary for construction workersunlike journeymen and apprentice workers, is recognized directly by the employer by recognition of a specific amount in the pay slip, also subject to: employee account withholdings for social security contributions; social security and welfare contributions paid by the company; withholdings for withholding taxes for IRPEF and additional regional/municipal taxes; like the other salary items.

The forecasts regarding the following are described in the table below CCNL Construction crafts / cooperatives and industry:

• employee account withholdings for social security contributions;
• social security and welfare contributions paid by the company;
• withholdings for withholding taxes for IRPEF and additional regional/municipal taxes;

like the other salary items.

In this regard, the individual national collective labor agreements are concerned with defining:

• the accrual period of the sum;
• the payment deadline;
• the amount.

The forecasts regarding the CCNL for construction, craftsmanship/cooperatives and industry are described in the table below: