Telework for border workers: agreement ratified (cross-border guide)

Context

In a nutshell

• DdL approved for ratification of the border teleworking agreement
• Ability to work from home up to 25% of the business
• No change to the status of frontier worker
• Measure approved by the Board of Directors on 19 May 2025

Key facts

• What: Ratification of the protocol amending the Italy-Switzerland agreement
• When: CdM Approval 19 May 2025
• Who: Council of Ministers (meeting no. 128/25)
• Amount: Telework limit set at 25% of the activity
• Reference: Protocol amending the agreement of 23 December 2020

The Council of Ministers, meeting in session no. 128 of 19 May 2025, gave the green light to a fundamental bill for those working between Italy and Switzerland. The provision ratifies the protocol amending the agreement between Italy and Switzerland originally stipulated on 23 December 2020 and already ratified by Law 83/2023. This agreement mainly concerned the elimination of double taxation on wages and other remuneration received by cross-border workers.

The heart of the new size

The central point of the ratification is the extension of the methods of execution of the work performance. Specifically, the provision allows employees to carry out a portion of their activity in teleworking mode, operating directly at their home located in the State of residence (Italy). This flexibility has been formalized to respond to the new

Operational details

Practical Analysis and Limits of Telework

The introduction of the 25% threshold for telework represents a precise technical parameter that workers and employers must monitor with attention. This limit means that, on an annual or contractual basis, the activity performed remotely cannot exceed a quarter of the total working time. Exceeding this threshold could, theoretically, put at risk the stability of the frontier worker status, leading to potential disputes on the actual nature of the transfrontier work relationship.

Comparison between previous regime and new agreement

Before this ratification, telework for frontier workers was often managed in a gray normative area or based on company agreements that did not have explicit and univocal bilateral legislative coverage. The lack of a formal ratification created uncertainty for both the employee and the Swiss company, especially in terms of tax and social security compliance. With the approval of the DdL, telework becomes a legally recognized and protected option.

Here is a summary of the main changes:

| Aspect | Previous Situation | New Ratified Agreement | | :--- | :--- | :--- | | Legal Recognition | Often based on company practices | Formal ratification through DdL | | Quantitative Limit | Not defined univocally | Up to 25% of the activity | | Frontier Worker Status | Risk of dispute | Status preserved by law | | Normative Base | 2020 Agreement (partial) | Modified Protocol ratified |

…

Key points

Operational Guide for Remote Work Application

To correctly implement this novelty in your employment contract, the border worker must follow some concrete steps to ensure that the remote work quota remains within legal limits and does not prejudice their status. The procedure is not automatic but requires alignment between employee and Swiss employer.

Steps for Remote Work Activation

1. Contractual verification: Analyze the current employment contract to see if there are already clauses on remote work or if a written addendum is needed. 2. Quota calculation: Define with the company the exact number of days or hours of remote work per month/year to ensure that the 25% limit is not exceeded. For example, in a 5-day week, remote work should not exceed an average of 1.25 days. 3. Documentation: Request a written confirmation from the company that attests the work method and the percentage of activities performed remotely, useful in case of checks by tax or social security authorities. 4. Monitoring: Keep an accurate record of the days of actual presence in Switzerland and remote work days in Italy. It is essential that the remote work agreement be integrated into a total transparency framework. If the employee has doubts about the impact on their pay slip or how the calculation of the net amount changes with the introduction of new work methods, they can use our simulation tools. Verifying the fiscal impact is a priority to avoid sanctions related to incorrect declaration of status. For those who want to deepen the previdential or fiscal aspect related to their G permit, we recommend consulting the updated guides on work permits or simulating the impact of deductions on their net salary through our fiscal calculator.

Source: ecnews.it