Thirteenth salary

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The thirteenth salary is paid to employees according to different terms of law or contract of employment. Mostly, it is equivalent to one full monthly salary. The following examples show some differences:

  • In Brazil, las 4.749, of 12/08/1965 regulates the thirteenth salary.
  • In Germany and Austria have no unitary regulation, and the thirteenth salary is mostly regulated in the collective agreement.
  • In Italy, the thirteenth salary was regulated by law after its introduction during the 1930s.
  • In the Philippines, the mandated thirteenth salary (known as thirteenth month) is given in December. Some institutions practise adding a 'fourteenth', 'fifteenth' and successive bonuses for higher pay grades.

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