Optometrist in Ticino: salary and requirements (cross-border guide)

Context

In a nutshell

• Permit G required to work in Ticino as a border worker
• Withholding tax only in Switzerland for cross-border workers
• New tax exemptions: 10,000 euros for new frontier workers
• LAMal health insurance obligation with option right

Key facts

• What: I work as an optometrist optician in Ticino
• When: New tax agreement in force from 1 January 2024
• Where: Canton Ticino, Switzerland
• Who: Optical professionals resident in Italy
• Amount: Deductible 10,000 euros for new frontier workers
• Taxation: Withholding tax withheld exclusively in Switzerland

Professional integration in the field of optics and optometry in Canton Ticino requires obtaining the permesso G, the specific authorization for workers residing in Italy and working in Switzerland. For those who decide to pursue this career, it is essential to understand that the tax system is regulated by the New Frontier Agreement, signed on 23 December 2020 and entered into force on 1 January 2024, following Italian ratification through Law 83 of 13 June 2023.

Tax and contribution framework

The tax regime for the cross-border optometrist optician provides that the income tax at source is only withheld in Switzerland. This mechanism avoids double taxation thanks to the application of the tax credit in the EC framework of the model 730 in Italy. For new frontier workers, the agreement provides for a

Operational details

The analysis of remuneration for an optometrist optician in Ticino must take into account not only the gross salary, but the real impact of deductions and health management. The final net salary is influenced by the federal and cantonal rates, administered by the AFC/ESTV at the federal level and by the cantonal tax administrations.

Health Coverage Management

A critical aspect for any visual health professional working as a border worker is LAMal (health insurance). Holders of a G permit have a right of option: they can choose between Swiss insurance or insurance in their country of residence. If you opt for the Swiss system, you should consider adult deductibles, which range from CHF 300 to CHF 2,500. This choice directly affects the monthly budget and the quality of access to care.

Income and Tax Scenarios

Considering the Italian personal income tax, the income received in Switzerland is managed in Italy with progressive rates: 23% up to 28,000 euros, 35% between 28,001 and 50,000 euros, and 43% for the portion exceeding 50,000 euros. Since the tax is paid at source in Switzerland, the border worker does not pay income tax again in Italy for the same salary, but uses the Swiss payments as a credit to settle any residual tax debt.

For those who evaluate the transition from the Italian to the Ticino market, it is useful to compare the cost of living.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

To start the activity of optician optometrist in Ticino, the professional must follow a precise administrative procedure to regularize their working and fiscal position.

Procedure for obtaining the permit and starting

1. Search and contract: Once a contract of employment is obtained from a Ticinese company, the company will initiate the request for the G Permit. 2. Fiscal registration: The employer will make the withholding of the source tax, which will be paid to the cantonal authorities and to AFC/ESTV. 3. Health choice: Within the specified terms, the worker must communicate their choice regarding LAMal (Swiss or Italian coverage). 4. Pension management: Verification of registration with AVS and start of LPP payments from the 25th year of age.

Checklist for income tax declaration

At the end of the fiscal year, the optician optometrist must proceed with the declaration in Italy. It is essential to keep Swiss salary certificates to complete the CE table of the 730 correctly. This step is the only way to request the tax credit and apply the tax exemptions provided by the New Frontier Agreement (10,000 euros for new entrants).

For accurate financial planning, it is advisable to simulate the impact of social contributions (AVS, LPP, AD) and source tax. This allows you to understand exactly how much of the gross salary will be actually available for savings or current expenses in Italy. To calculate with precision your monthly net salary based on current rates, you can use our salary calculator.