What documents should I bring on the first day of work in Ticino?

Valid passport or identity card, original G permit (or SEM request receipt if not yet issued), Italian tax code number, IBAN for salary accreditation, AVS number if available, LAMal certificate during registration or CMI documentation if you remain in the Italian system. Inform the employer if it requires other industry-specific documents (professional patent, medical certificate, etc.).

Who pays the tax at source on my frontier salary?

Tax at source (federal + cantonal Ticino) is withheld directly by the Swiss employer every month on your paycheck. There is no double taxation: the Italy-Switzerland system provides for an Italian tax credit. In the annual 730 return, the Revenue Agency compensates or returns the difference between the Swiss rate applied and the Italian IRPEF rate.

Do I need to sign up for LAMal or can I stay in the Italian healthcare system?

As a border crossing with a G permit, you have the right of option. If you do not notify LAMal by the end of the month of employment, you are automatically enrolled in Swiss health insurance. If you wish to remain in the Italian system (CMI), you waive LAMal in writing and show the employer the valid CMI coverage certificate. LAMal deductibles vary between CHF 300 and CHF 2500 per year depending on the insurer and the year.

What social security contributions are withheld from my paycheck?

AVS/AI/IPG: 5.3% gross. AD/AC: 1.1% gross (up to CHF 148,200 per annum). LAINF: 0.7–1.5% gross according to the sector. LPP: 7–18% gross according to age (from 25 years onwards). These payments start from day one and build pension, disability, unemployment and accident entitlements.

How do tax rebates work in the new 2024 border agreement?

From 1 January 2024, frontier workers who were already such before 17 July 2023 benefit from an exemption of €7,500 from Italian taxable income (transitional regime 2024–2033). The new frontier workers have a deductible of €10,000 per year. In both cases, you must report foreign income in the EC framework of the annual 730 return; the Revenue Agency automatically applies the tax credit.

First day in Ticino: checklist for single border workers (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Cross-border worker on first day at work in Ticino: contract signing and administrative documents in office.

Essential documents, G permit, source tax, LAMal, AVS/LPP: operational guide for the first day of work as a single border worker in Ticino in 2024-2026.

Context

In a nutshell

Passport holder, G permit, AVS code and IBAN for salary
Tax at source withheld only in Switzerland, tax credit in Italy
LAMal registration by the end of the month; G border workers have the right of option
AVS/AI/IPG 5.3% + pension contributions from the first day

Key facts

What: First day border administrative checklist in Ticino
When: From 1 January 2024 (new border agreement in force)
Where: Ticino (Lugano, Mendrisio, Bellinzona, Locarno, Brogeda passes, Chiasso)
Who: Single border guards, European citizens with G permit
Documents: Passport/ID, G permit, AVS number, IBAN, LAMal certificate
Tax: Federal + cantonal Ticino withheld in Switzerland
Refunds: Old frontier workers €7,500 exemption (transitory 2024–2033), new €10,000

The first day of work in Ticino as a single border worker involves a series of administrative obligations that must be managed before the actual start of the tasks. Unlike an employee in Italy, the border worker operates according to Swiss employment, social security and tax laws — a system that requires specific document preparation to avoid delays or administrative errors that could compromise salary accreditation or social security coverage.

The G (border) permit is the first document to be verified. If not already in possession, it is necessary to present the receipt of request to the employer at the Secretariat of State for

Operational details

Tax at source: Swiss treatment and Italian tax credit

Unlike an Italian employee who pays the national progressive tax through an employer or the Revenue Agency, the border worker in Switzerland is subject to the withholding tax of the Ticino federal and cantonal tax directly on the gross salary every month. This does not entail double taxation: the bilateral Italy-Switzerland system, based on the Convention of 9 December 1976, provides that labour income is taxed in the labour canton (Ticino), but the border worker receives a tax credit from the Italian Tax Office in the annual income tax return (EC framework of model 730). Your net salary in Switzerland is therefore the basis for the calculation; in Italy, the declaration will not generate an additional tax, but rather a possible refund if the cantonal rate is lower than the marginal Italian rate.

Compulsory social security: AVS, LPP and ancillary contributions

From the first day of work, the employer and the border worker shall pay the following contributions together:

AVS/AI/IPG (Old Age, Disability and Survivor's Benefits): 5.3% of the employee's gross liability. This begins to build the right to old-age pension (currently at 65 for men, with adjustments in progress) and also covers disability and survivors' pension.
AD/AC contributions (unemployment/unemployment aid): 1.1% gross, capped at CHF

Useful planning tools

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

Key points

Checklist operativa: step-by-step from the first day

Step 1 — Verify permit and entry documents Present yourself to the employer with a valid passport or identity card. If the G permit has not yet been issued, bring the receipt of the SEM request. If it is the first day and you do not have the receipt, contact the SEM or the competent cantonal office (Lugano, Bellinzona, Mendrisio) the day before.

Step 2 — Fill out the anagraphic and fiscal forms The employer will provide: personal data form (complete address in Italy, phone number, beneficiary credited with salary), AVS form (for the assignment of the number if you do not have it), declaration for the calculation of the withholding tax (degree of recipient, affiliated church if applicable, personal deductions). Fill out and sign all the forms.

Step 3 — Authorization for salary crediting Provide the IBAN of your Italian (or Swiss if you maintain a Swiss account) bank account. The crediting usually occurs every 25–30 days from the beginning of the work month. Check with the HR office the exact date of the first salary.

Step 4 — Registration with LAMal by the end of the month The employer will notify the cantonal insurance agency (Lugano) of your hiring. By the end of the hiring month, you will receive the notification of registration with LAMal. Frontiersmen with a G permit have the right to opt: you can remain in the Italian health insurance system (CMI of your region) instead of switching to LAMal. If you choose to stay in Italy, notify LAMal in writing (within the deadline indicated in the notification) and show the employer the CMI coverage certificate. The LAMal adult franchisee ranges from CHF 300 to CHF 2500 (varying annually and by insurer); if you stay in CMI, you depend on the Italian franchises and coverage.

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Frequently Asked Questions

What documents should I bring on the first day of work in Ticino?: Valid passport or identity card, original G permit (or SEM request receipt if not yet issued), Italian tax code number, IBAN for salary accreditation, AVS number if available, LAMal certificate during registration or CMI documentation if you remain in the Italian system. Inform the employer if it requires other industry-specific documents (professional patent, medical certificate, etc.).
Who pays the tax at source on my frontier salary?: Tax at source (federal + cantonal Ticino) is withheld directly by the Swiss employer every month on your paycheck. There is no double taxation: the Italy-Switzerland system provides for an Italian tax credit. In the annual 730 return, the Revenue Agency compensates or returns the difference between the Swiss rate applied and the Italian IRPEF rate.
Do I need to sign up for LAMal or can I stay in the Italian healthcare system?: As a border crossing with a G permit, you have the right of option. If you do not notify LAMal by the end of the month of employment, you are automatically enrolled in Swiss health insurance. If you wish to remain in the Italian system (CMI), you waive LAMal in writing and show the employer the valid CMI coverage certificate. LAMal deductibles vary between CHF 300 and CHF 2500 per year depending on the insurer and the year.
What social security contributions are withheld from my paycheck?: AVS/AI/IPG: 5.3% gross. AD/AC: 1.1% gross (up to CHF 148,200 per annum). LAINF: 0.7–1.5% gross according to the sector. LPP: 7–18% gross according to age (from 25 years onwards). These payments start from day one and build pension, disability, unemployment and accident entitlements.
How do tax rebates work in the new 2024 border agreement?: From 1 January 2024, frontier workers who were already such before 17 July 2023 benefit from an exemption of €7,500 from Italian taxable income (transitional regime 2024–2033). The new frontier workers have a deductible of €10,000 per year. In both cases, you must report foreign income in the EC framework of the annual 730 return; the Revenue Agency automatically applies the tax credit.