What is the aggregation of contributions between AVS and INPS?

It is the procedure that allows you to add the insurance periods completed in Switzerland and Italy to reach the right to a pension. Each entity then calculates its income on a pro-rata basis, proportionate to the contributions actually paid on its territory, preventing short periods in a country from being lost.

When should the application for totalization be submitted?

The application must be submitted when the worker does not reach the minimum contribution period in only one country. It should be sent a few months before retirement, to allow the AVS and INPS to exchange the necessary data and reduce the waiting time for the first installment of the annuity.

What documents are needed for the totalization application?

You need an identity document, Italian tax code, tax extracts issued by Cassa AVS and INPS, employment certificates with periods of employment in both countries and any documentation of the G permit, useful after the entry into force of the new Agreement of 1 January 2024.

Is the Swiss pension also taxed in Italy?

Yes, the AVS income is taxable in Italy for the frontier tax resident there, with application of the credit for taxes paid in Switzerland to avoid double taxation, according to the convention of 9 December 1976. The INPS pension is instead taxed exclusively in Italy, without double taxation.

Does the 7,500 euro exemption for old border workers also apply to pensions?

No, the exemption of 7,500 euros provided for by the transitional regime 2024–2033 for old frontier workers applies to employee income and not to pension income, which remains subject to ordinary IRPEF taxation and to the 23%, 35% and 43% brackets in force.

AVS-INPS Totalization: How Demand Works (cross-border guide)

Di Laura Bianchi · Published on 27 August 2026

AVS and INPS forms on a desk for contribution totalisation

Total contributions between AVS Switzerland and INPS: requirements, forms and calculation of the pension for border crossers Ticino-Italy.

Context

In a nutshell

Totalisation: sum of Swiss and Italian insurance periods
It is used when the minimum contributions in a single country are not reached
Application with separate forms at AVS and INPS
Pension calculated pro-rata for each country

Key facts

What: Procedure for totaling insurance periods between AVS and INPS
When: Upon reaching retirement age (different rules for CH and IT)
Where: Cassa AVS Swiss competent and INPS office of reference
Who: Worker with contribution periods in Switzerland and Italy
How: Separate application to each entity, then pro-rata calculation
Legal basis: EC Regulation 1408/71 (replaced by 883/2004) and bilateral CH-EU agreements on social security
Outcome: Two separate pension treatments, proportionate to the contributions paid

Contribution totalization is the procedure that allows a worker with contributory careers in several countries to add up the insurance periods completed in each of them to access a pension. For a Ticino border worker who has paid AVS contributions in Switzerland and INPS contributions in Italy, the mechanism is decisive: without totalization, short periods in a country risk not generating any income.

When the totalization is triggered

The totalization is activated when the applicant does not reach, with the only contributions paid in a single country, the minimum period required for old-age pension. In Switzerland, the reference is the AVS

Operational details

How the pro-rata pension is calculated

The pro-rata principle is simple in its formula, less intuitive in the numbers. Each country calculates a theoretical pension as if the insured person had paid all contributions only into its own system, then reduces it in proportion to the contributions actually paid on its territory compared to the totalised amount. As a result, a cross-border worker with long periods in both countries will receive two pensions, while someone who worked mainly in Switzerland will get a higher AVS pension and a small INPS share, and vice versa. For the Italian portion, the prevailing IRPEF rates apply, with brackets of 23%, 35% and 43% depending on overall pension income.

Which documents to prepare

The application requires personal identification documents (ID, Italian fiscal code), employment certificates showing the periods of work in Switzerland and in Italy, and any contribution statements issued by both the AVS fund and INPS. For cross-border workers who have changed status — for example after the entry into force, on 1 January 2024, of the new Agreement signed on 23 December 2020 and ratified by Law 83 of 13 June 2023 — it is also useful to attach documentation relating to the G permit and the applicable tax regime. Changes in status or employer can in fact affect contribution continuity.

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Key points

Step-by-step procedure for the cross-border worker

The first step is to request, several months before retirement, the contribution statement both from the Swiss AVS fund and from INPS: these documents certify the insurance periods accrued and form the basis for totalization. The second step is to fill in the AVS pension application form at the compensation fund, attaching identity documents and employment certificates. The third step is to submit the pension application to INPS, also through a patronato (welfare patronato office), indicating the periods of work in Switzerland and explicitly requesting totalization.

What to do if the periods do not match

It may happen that the periods resulting from the two institutions do not coincide perfectly, for example due to overlaps or contributions paid abroad before the G permit. In these cases it is necessary to produce supporting documentation (employment contracts, pay slips, certificates from the Swiss employer). The AVS fund and INPS can take up to several months to verify, during which the application remains suspended. To avoid delays, it is advisable to gather the documentation in advance and keep a copy of all Swiss pay slips.

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Frequently Asked Questions

What is the aggregation of contributions between AVS and INPS?: It is the procedure that allows you to add the insurance periods completed in Switzerland and Italy to reach the right to a pension. Each entity then calculates its income on a pro-rata basis, proportionate to the contributions actually paid on its territory, preventing short periods in a country from being lost.
When should the application for totalization be submitted?: The application must be submitted when the worker does not reach the minimum contribution period in only one country. It should be sent a few months before retirement, to allow the AVS and INPS to exchange the necessary data and reduce the waiting time for the first installment of the annuity.
What documents are needed for the totalization application?: You need an identity document, Italian tax code, tax extracts issued by Cassa AVS and INPS, employment certificates with periods of employment in both countries and any documentation of the G permit, useful after the entry into force of the new Agreement of 1 January 2024.
Is the Swiss pension also taxed in Italy?: Yes, the AVS income is taxable in Italy for the frontier tax resident there, with application of the credit for taxes paid in Switzerland to avoid double taxation, according to the convention of 9 December 1976. The INPS pension is instead taxed exclusively in Italy, without double taxation.
Does the 7,500 euro exemption for old border workers also apply to pensions?: No, the exemption of 7,500 euros provided for by the transitional regime 2024–2033 for old frontier workers applies to employee income and not to pension income, which remains subject to ordinary IRPEF taxation and to the 23%, 35% and 43% brackets in force.