Frontier: Accident at work and LAINF insurance in 2026 (cross-border guide)

Context

In brief - New Frontier Agreement in force from 1 January 2024 - Swiss rates/contributions: AVS/AI/IPG 5.3% employee, AD/AC 1.1% (cap CHF 148'200), LAINF 0.7-1.5%, LPP 7–18% by age group (from 25 years). - Italian personal income tax: 23% up to €28,000, 35% €28,001-50,000, 43% over €50,000. ## Key facts - What: New Frontier Agreement - When: In force from 1 January 2024 - Where: Switzerland and Italy - Who: Frontier - Amount: Swiss rates/contributions: AVS/AI/IPG 5.3% employee, AD/AC 1.1% (cap CHF 148'200), LAINF 0.7-1.5%, LPP 7–18% by age group (from 25 years). The new Frontier Agreement, signed on 23 December 2020 and in force from 1 January 2024, introduces important innovations for frontier workers. This agreement, ratified in Italy with Law 83 of 13 June 2023, establishes new rules for source tax and social security contributions. The income tax at source is only withheld in Switzerland, while Italy avoids double taxation with the tax credit (EC framework of 730). # ## Rates and Contributions Swiss rates and contributions have been updated with the new agreement. Border workers must pay 5.3% for AVS/AI/IPG, 1.1% for AD/AC (with a ceiling of CHF 148'200), between 0.7% and 1.5% for LAINF, and between 7% and 18% for LPP depending on the age group (from 25 years). In Italy, the IRPEF varies from 23% up to €28,000, to 35% between €28,001 and €50,000, and to 43% over €50,000. Answer: To claim benefits for an accident at work, you must file a claim with SUVA within 30 days of the date of the event. SUVA verifies the validity of the claim and provides the benefits, which include a daily allowance equal to 80% of the gross salary.

Operational details

Practical Implications for Frontiersmen

The new Frontier Agreement has important practical implications for frontier workers. LAINF coverage for accidents at work guarantees a daily allowance equal to 80% of gross salary, covering both accidents and occupational diseases. This is particularly relevant for frontier workers living more than 20 km from the workplace, as they face longer travel times and potential additional risks.

Comparison with the Previous Situation

Before the new agreement, frontier workers did not have specific coverage for accidents at work. The complaint procedure was more complex and the benefits were generally lower. With the new agreement, SUVA handles claims more efficiently, ensuring timely disbursement of benefits.

Complaint Procedure

The reporting procedure for an accident at work has been simplified with the new agreement. Border workers must notify the event within 30 days and file the complaint with SUVA. SUVA verifies the validity of the claim and provides the benefits, which include a daily allowance equal to 80% of the gross salary.

Operational Checklist

To ensure proper management of the accident at work, frontier workers must follow an operational checklist:

• Documentation: Keep all documents related to the accident, including medical certificates and reports of

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

Concrete Actions for Frontiersmen

For frontier workers who live more than 20 km from the workplace, it is essential to follow a step-by-step procedure to ensure the correct management of the accident at work. Here's a handy guide:

Step 1: Notification of Injury

Within 30 days from the date of the event, frontier workers must notify SUVA of the accident. The notification can be submitted online through the SUVA portal or at local offices.

Step 2: Documentation

Keep all documents related to the accident, including medical certificates and police reports. These documents are essential for the complaint procedure and to ensure the delivery of benefits.

Step 3: Report to SUVA

File the complaint with SUVA within 30 days from the date of the event. SUVA verifies the validity of the claim and provides the benefits, which include a daily allowance equal to 80% of the gross salary.

Step 4: Contacts with the Employer

Keep in touch with the employer for updates on the status of the request. The employer can provide assistance and support during the complaint procedure.

Step 5: Legal Assistance

If necessary, seek legal assistance to ensure that rights are respected and benefits are provided. A lawyer specialising in labour law can provide advice and support during the complaint procedure.

Conclusions

The new Frontier Agreement introduces

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