Family Sick Leave and Bereavement Leave: Cross-Border Rights in Switzerland and Italy (cross-border guide)

Context

In a nutshell

• In Switzerland bereavement leave is generally unpaid and lasts 1-3 days at the employer's discretion
• For serious family illness, specific rules related to LAMal insurance and the collective agreement apply
• Italy provides for up to 3 paid days for bereavement and paid leave for assistance to sick family members (Law 53/2000)
• Border workers are subject to Swiss regulations during their employment in Ticino

Key facts

• What: Bereavement/family sick leave for border workers
• When: Stable rules (Switzerland: Code of Bonds; Italy: Law 53/2000)
• Where: Canton Ticino and national regulations CH/IT
• Who: Swiss employers and INPS for the Italian part
• Salary: In Italy often paid; in Switzerland generally not

The issue of leave for mourning or illness of a family member directly concerns the approximately 70,000 Italian border workers in Ticino. Swiss and Italian regulations have significant differences in terms of duration, remuneration and procedures. Understanding these rules is essential to avoid misunderstandings with the Swiss employer and guarantee their rights.

Swiss law: employer discretion

In Switzerland there is no uniform federal law for paid leave in the event of bereavement or family illness. Article 329 of the Code of Obligations (CO) leaves broad discretion to employers. Typically, collective agreements (CCNL)

Operational details

Practical differences for the border crossing

The main difference concerns remuneration: in Italy leave is paid, in Switzerland generally not. This difference directly impacts the household budget in case of emergencies.

Financial Planning

Border guards should assess:

• The activation of a supplementary daily sickness allowance (pillar 3a or private insurance) to cover salary during extended absences.
• The provision of holidays to manage unpaid absences.
• Verification of the specific clauses in the applicable employment contract or CCNL.

Required documentation

To get leave in Switzerland: 1. Notify the employer immediately (usually within 24 hours). 2. Submit the sick family member's medical certificate (translated into Italian/German if necessary). 3. Fill in specific company forms, if any.

Tax aspects

Days of unpaid leave do not reduce taxable income in Switzerland (tax at source). In Italy, any private insurance indemnities are subject to IRPEF taxation in 730, while Swiss paid leave (rare) would be declared in the EC framework.

New Frontier Agreement 2024

The new agreement that entered into force on 1 January 2024 does not change the rules on leave, which remain the exclusive competence of the Swiss employer. However, it confirms the obligation of LAMal health insurance for border workers, which is essential to cover the

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

What to do in case of need

If you need to assist a family member: 1. Notify the Swiss employer immediately, specifying the severity of the situation. 2. Formally request leave in writing, attaching medical certification. 3. Check if your National Collective Labour Agreement or contract provides for paid days (e.g. public sector or banks). 4. Activate any supplementary insurance for salary. 5. Keep all documentation for any disputes.

Useful tools for border workers

• Check your CCNL: Check if your industry has specific leave clauses.
• Simulatore busta paga: Evaluate the financial impact of unpaid days.
• Sickness insurance: Compare offers compatible with border crossing status.

Specific FAQs

• Can I use Italian permits while working in Switzerland? No, they only apply to Italian employment relationships.
• Can the Swiss employer deny the leave? Only if not justified by medical documentation. The law imposes an obligation of 'fair conduct' (art. 328 CO).
• What to do if the leave is extended? Consider solutions such as reduced work or extended unpaid leave, agreed with the employer.

In case of disputes, please contact the Cantonal Office of the Labour Inspectorate or a recognized trade union organization in Ticino.