What is the difference between permit G, B and C to work in Switzerland?

The G permit is issued to border workers who reside in Italy and work permanently in Switzerland, with a generally annual validity. The B permit is issued to those who stay more than 3 months but less than 5 years in Switzerland, while the C permit is for permanent residents over 5 years. In the context of this question, the Municipality of Lugano asked for data on hiring of all three categories at the municipal administration.

If I am a border worker with a G permit and I work in the Ticino public, how much tax do I pay?

As a border worker with a G permit hired by a Swiss public body, you are subject to Swiss withholding tax on your paycheck. The withholding tax follows the cantonal and municipal rates of Ticino. You are not double taxed because Italy recognises the employee income tax credit in Switzerland. Remember that health insurance (LAMal) is mandatory in Switzerland, but you have the right of option towards the Italian system.

Where can I find the calls for tenders for the Ticino public sector?

Ticino municipalities publish notices on their official websites, in the "Work" or "Administration" sections, and often also on the Municipal Praetorian Register. Some municipalities adhere to centralized platforms managed by the Conference of Ticino Municipalities. Regularly check the site of the municipality you are interested in and subscribe to alerts for new calls.

What happens if I am rejected from a public contest in Ticino?

You have the right to request written clarifications on the reasons for the gauge according to the Ticino administrative procedure. If you believe that the decision violates the principle of non-discrimination or the municipal regulation cited by Wicht, you can file an administrative appeal with the competent authorities of the Canton of Ticino within the established deadlines.

Will Wicht's question lead to changes in hiring rules?

The question is a parliamentary control tool that obliges the Municipality to provide data and explanations on its administrative management. It does not automatically guarantee regulatory changes, but creates public transparency, which is the first step towards any course corrections if the practices are found to be different from the municipal regulations.

Frontier workers in Lugano: question from the Municipality

By Redazione Frontaliere Ticino (AI-generated text) · Published on 9 September 2026 · Updated on 31 October 2026

Lugano city administration where cross-border worker hiring is managed and scrutinized

Omar Wicht questions the Municipality of Lugano about the hiring of border workers since 2024. A request for clarity on the number, dicasteries and reasons for the selections in the public sector.

Context

In brief

Interpellation by Councilor Wicht (Lega) on the hiring of cross-border workers (G permit) in Lugano from 2024 to August 31, 2026
Municipal regulations provide for the use of cross-border labor only in cases of "extreme necessity"
Request for specific data: number of hires, departments, roles, reasons for rejecting Swiss candidates

Key facts

Who: Omar Wicht, Lega municipal councilor
What: Interpellation to the Lugano Municipality regarding the hiring of cross-border workers (G permit) and foreign citizens (B, C, L permits)
When: Period covered: from 2024 to August 31, 2026
Where: Lugano, Canton Ticino
Regulation: Use of cross-border labor "only in cases of extreme necessity and proven lack of suitable resident candidates"

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Lega municipal councilor Omar Wicht has submitted an interpellation to the Lugano Municipality aimed at clarifying the hiring of cross-border workers and foreign citizens within the municipal administration. The request covers the period from 2024 to August 31, 2026, and aims to obtain specific data on human resources management in the cross-border context, a sensitive topic in the Ticino labor market.

Which regulations govern hiring?

The Organic Regulations for Lugano employees and the Municipal Regulations establish a fundamental principle: the use of cross-border labor must be considered only in cases of extreme necessity and proven lack of suitable resident candidates. Wicht emphasizes that the municipal administration is funded by Lugano and Ticino taxpayers and should primarily ensure economic, social, and fiscal benefits for the territory.

The Agreement was signed on 23 December 2020 and the new tax regime has applied since 1 January 2024; for tax purposes, “new frontier workers” are those who acquire that status after 17 July 2023. Wicht also wants to know the reason why the applications of Swiss citizens were not deemed suitable in cases where cross-border workers or foreigners were hired.

Key questions for the Municipality

One of the central issues is whether all the hires actually met the criteria of exceptionality provided for by the regulations. Wicht asks for which professional profiles there was a proven lack of resident personnel. The interpellation also addresses the topic of competition in the labor market: how many candidates of Swiss nationality, and in particular how many from Ticino and domiciled in Lugano, participated in the same competitions and were rejected.

Finally, Wicht raises a question of principle: does the Municipality not believe that the priority hiring of a Swiss citizen, better yet if from Ticino and a resident of Lugano, by the public administration brings a greater benefit to the entire city, cantonal, and federal system? This question reflects a widespread concern in the Ticino political debate regarding the priority to be given to local labor over the employment of cross-border workers.

Operational details

The meaning of "extreme necessity"

The criterion of “extreme necessity” represents a barrier of regulatory protection towards Swiss and resident applicants. It means that a border crossing with a G permit can only access a position at the Lugano municipal administration if no resident candidate is available or eligible for that specific position. In practice, the law pushes the municipalities of Ticino to prioritize the hiring of those who reside in the territory, before resorting to border workers and foreigners.

However, in some technical or specialized professions, the search for suitable resident staff may actually be unsuccessful, justifying the use of border workers. Wicht's question aims to verify whether this principle is applied consistently or whether there are deviations between the regulation and daily administrative practice.

What situation does the question seek clarity

The question does not yet provide concrete numbers — it asks the Municipality to provide them. This means that, at the time of submitting the question, the Municipality may not have made the data on the recruitment of border workers public, or may not have established a transparent procedure to report them. Wicht's question therefore serves as an instrument of democratic control and administrative transparency.

Rights and duties of the hired border worker

If a border crossing with a G permit is

Recommended tools

For an updated estimate, use the net salary calculator and the CHF-EUR exchange comparator.

Key points

If you are a cross-border worker with a G permit and are interested in a position with the Lugano municipal administration or another Ticino municipality, it is important to know the procedures, regulatory constraints and how to navigate the public sector job market.

How to apply to the Ticino public administration

The first thing to do is regularly check the official website of the Lugano municipality (or the municipality of interest) in the "Calls for Tenders" or "Job Offers" section. Public notices must specify the profile sought, professional requirements and application deadlines. Some Ticino municipalities also publish on centralized platforms such as the Ticino Municipalities Conference website or other portals specializing in public announcements.

When you see a notice that interests you:

Read the requirements carefully (educational qualifications, years of experience, required languages)
Verify that your G permit is valid for the entire duration of the selection process
Prepare your application with an updated CV and school/professional certificates
Transparently declare your status as a cross-border worker with a G permit

Essential documents for applying

Prepare comprehensive documentation from the start:

Updated curriculum vitae with detailed work experience
Original and authenticated school certificates
Valid G permit registration certificate
Any language certificates, if required by the notice
Professional references or cover letters, if the notice requires them

It is essential to declare in your application your status as a cross-border worker with a G permit. This fact is not in itself an obstacle, but must be transparent from the beginning of the process.

How the selection process works

If you pass the initial administrative checks, the municipality will proceed with the evaluation of candidates. Remember that, according to the regulations, Swiss candidates and Ticino residents have normative priority. This does not mean that you cannot compete: it means that the municipality, in the event of your hiring, must formally demonstrate that there were no suitable resident candidates available.

At the interview, you may be questioned about your professional experience, your motivation for applying and any specific skills. If the municipality decides to hire you, it will begin the administrative process of registration with the Human Resources Office, where your tax, pension and health insurance data will be regularized.

Contacts and support for cross-border workers

For specific clarifications on positions with the Lugano Municipality, you can contact the city's Human Resources Office directly. For a broader view of opportunities in the Ticino public and private sector, consult our announcements portal to discover the latest calls for tenders reserved for cross-border workers in the Canton of Ticino and stay updated on available opportunities.

Source: laregione.ch

Frequently Asked Questions

What is the difference between permit G, B and C to work in Switzerland?: The G permit is issued to border workers who reside in Italy and work permanently in Switzerland, with a generally annual validity. The B permit is issued to those who stay more than 3 months but less than 5 years in Switzerland, while the C permit is for permanent residents over 5 years. In the context of this question, the Municipality of Lugano asked for data on hiring of all three categories at the municipal administration.
If I am a border worker with a G permit and I work in the Ticino public, how much tax do I pay?: As a border worker with a G permit hired by a Swiss public body, you are subject to Swiss withholding tax on your paycheck. The withholding tax follows the cantonal and municipal rates of Ticino. You are not double taxed because Italy recognises the employee income tax credit in Switzerland. Remember that health insurance (LAMal) is mandatory in Switzerland, but you have the right of option towards the Italian system.
Where can I find the calls for tenders for the Ticino public sector?: Ticino municipalities publish notices on their official websites, in the "Work" or "Administration" sections, and often also on the Municipal Praetorian Register. Some municipalities adhere to centralized platforms managed by the Conference of Ticino Municipalities. Regularly check the site of the municipality you are interested in and subscribe to alerts for new calls.
What happens if I am rejected from a public contest in Ticino?: You have the right to request written clarifications on the reasons for the gauge according to the Ticino administrative procedure. If you believe that the decision violates the principle of non-discrimination or the municipal regulation cited by Wicht, you can file an administrative appeal with the competent authorities of the Canton of Ticino within the established deadlines.
Will Wicht's question lead to changes in hiring rules?: The question is a parliamentary control tool that obliges the Municipality to provide data and explanations on its administrative management. It does not automatically guarantee regulatory changes, but creates public transparency, which is the first step towards any course corrections if the practices are found to be different from the municipal regulations.