Speech therapist in Ticino: guide for border workers (cross-border guide)

Context

In a nutshell

• New Frontier Agreement in force from 1 January 2024.
• Withholding tax withheld only in Switzerland.
• Tax credit in Italy through the EC framework of 730.

Key facts

• What: Speech therapist profession in Ticino.
• When: From 1 January 2024 (New Agreement).
• Where: Canton of Ticino.
• Who: Frontier workers residing in Italy.
• AVS/AI/IPG rate: 5.3%.
• AD/AC rate: 1.1%.

The health sector of the Canton of Ticino regularly welcomes specialized figures including speech therapists. Those who work as border workers are subject to a defined regulatory framework, updated by the new tax agreement signed on 23 December 2020 and in force from 1 January 2024. The regulation, ratified in Italy with Law 83 of 13 June 2023, regulates the taxation of income from employment.

Taxation and contributions

Tax at source is withheld only in Switzerland. To avoid double taxation, border workers use the tax credit in the EC framework of the model 730 in Italy. Italian personal income tax rates are divided according to income: 23% up to 28,000 euros, 35% for the range between 28,001 and 50,000 euros and 43% over 50,000 euros. On the Swiss side, the border worker's paycheck includes deductions for social security. The AVS/AI/IPG contribution is 5.3% borne by the employee, while unemployment insurance (AD/AC) affects 1.1% up to a maximum limit of CHF 148,200. Added to these is LAINF

Operational details

Cross-border work requires careful management of administrative procedures, in particular with regard to the G permit and health coverage. Border workers have the right of option for LAMal, the Swiss health insurance, which provides deductibles for adults between CHF 300 and CHF 2500. It is essential to distinguish between the different types of frontier workers: those who already had this status before 17 July 2023 benefit from the transitional regime 2024–2033 with an exemption of 7,500 euros, while for new frontier workers there is a deductible of 10,000 euros.

Salary and pension analysis

The remuneration of the speech therapist in Ticino must be assessed net of compulsory social contributions. The double taxation legislation, established by the Convention of 9 December 1976, remains the pillar for relations between Italy and Switzerland, a country that is not part of the EU or the EEA. A central aspect concerns the second pillar (LPP), whose rate varies according to the age of the worker. Many professionals use the calcolatore to simulate the net impact of salary, considering that Swiss withholdings are not deductible in Italy outside the tax credit mechanism. The comparison between the cost of living in the Canton of Ticino and in Italy is a constant element in financial planning. To learn more about wage dynamics and job opportunities, professionals can consult the aziende of the

Useful planning tools

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

Key points

For those who embark on a career as a speech therapist in Ticino, the first operational step is to obtain the G permit, which attests the status of a frontier worker. The procedure requires the presentation of the necessary documentation to the competent cantonal authority, which will assess the recognition of the title of study for healthcare professions. Once employed, it is necessary to regularize one's position with the health insurance. The choice between the Swiss and Italian systems is a delicate step that requires the evaluation of the right to option. After obtaining the contract, the frontier worker must manage their pensionable position. It is advisable to check periodically their contributory situation in Italy through the INPS, ensuring that the flow of information between Switzerland and Italy is correct. Regarding tax management, the worker must keep their Swiss pay slips accurately in order to correctly fill out the CE grid of the Italian tax return, ensuring that the taxes paid at source in Switzerland are correctly deducted from the Italian tax burden. The planning of the home-work route, often through border crossings such as Brogeda or Gaggiolo, is another daily routine element that affects time and transportation costs management. For those who need a clear view of the costs and benefits of working in Ticino, including salary and tax management, it is recommended to use the available simulation tools. For a precise estimate of one's net income, it is possible to access the dedicated calculator that allows evaluating the impact of social and fiscal withholdings based on one's specific situation and the applicable legislation.