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

Permit G issued by the Secretariat of State for Migration (SEM), valid identity card or passport, signed employment contract, account number (IBAN), Italian tax code. If requested by the employer, also the certificate of good conduct from the Italian municipality of residence. The G permit is mandatory to work as a border worker in Switzerland and is recognised by all Swiss bodies.

How does the border tax at source work?

Tax at source is only withheld in Switzerland by your employer, NEVER in Italy. The rate depends on the salary and the canton. The excess of €10,000 (new frontier workers) reduces the tax base: if you earn €35,000 gross, you pay the tax on €25,000. On the Italian declaration (form 730, EC framework) you will receive a tax credit for Swiss taxes already paid, avoiding the double taxation guaranteed by the 1976 Italy-Switzerland Convention.

How has the New Frontier Agreement affected me since 2024?

If you are a new frontier worker, you have a deductible of €10,000 per year on which you pay no (or less) Swiss source tax from 2024 to 2033. Border workers already active before 17 July 2023 benefit from a lower deductible of €7,500 during the same period. The agreement entered into force on 1 January 2024 after its signature on 23 December 2020 and represents the main tax change for Italy-Switzerland border workers.

Are AVS and LPP mandatory for border crossers?

Yes. As an employee in Ticino, you are automatically enrolled in the AVS (5.3% of salary) and the LPP — company pension fund (7–18% depending on age). Unemployment (1.1%) and accident insurance (0.7–1.5%) are also mandatory. These contributions are deducted from the paycheck and guarantee Swiss pension and social security coverage. AVS statements are used for career recognition in Italy.

How long do I have to sign up for LAMal?

Within three months of commencement of work. Border workers in category G can choose to remain in the Italian National Health System (SSN) or join LAMal Switzerland. Most choose LAMal for continuity of care in Ticino; deductibles CHF 300–2500, premiums about CHF 300–500/month depending on the insurer (Generali, CSS, Sanitas, Helsana). Communicate the policy number to the employer.

First day in Ticino: border document checklist (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Frontalier worker on first day at Ticino office holding employment contract and documents

New Agreement 2024: G permit, LAMal, AVS, tax exemptions. Here's what to prepare for your first day as a frontier worker.

Context

In a nutshell

From 1 January 2024, the New Frontier Agreement sets out new rules: €10,000 deductible for those who start
G-permit, contract, LAMal and bank details are the four pillars of the first day in Ticino
Tax at source is withheld only in Switzerland; avoid double taxation by Italian tax credit
Compulsory AVS and LPP: 5.3% contributions (AVS/AI/IPG) + 1.1% (unemployment)

Key facts

What: Operational checklist for the first day of work as a border worker in Ticino
When: From 1 January 2024 the New Frontier Agreement comes into force
Where: Canton Ticino (Lugano, Mendrisio, Bellinzona, Locarno)
Who: New Italy-Switzerland border workers with G permit
Tax exemption: €10,000 per year (new frontier workers); €7,500 (old frontier workers, transitional 2024–2033)
Tax at source: Withheld only in Switzerland; double taxation prevention via 1976 Convention
LAMal: Swiss health insurance; deductibles CHF 300–2500, premiums CHF 300–500/month
Social contributions: AVS 5.3%, unemployment 1.1%, accidents 0.7–1.5%, LPP 7–18%

Your first day of work in Ticino as a border worker comes after months of bureaucratic waiting. Now that the contract is signed and the permesso G is in hand, the real administrative work begins: organising documents, understanding withholding taxes, activating health insurance and handing over bank details to the employer.

The New Frontier Agreement, which entered into force on 1 January

Operational details

Tax at source and double taxation

Tax at source is withholding tax on your Swiss salary. The golden rule: it is withheld only in Switzerland, NEVER in Italy. Your Ticino employer pays directly to the federal/cantonal coffers.

The rate depends on the salary, marital status and municipality of work in Ticino. The deductible of €10,000 (new frontier workers) reduces the tax base: if you earn €35,000 gross per year, you pay the tax on €25,000. On your Italian return (Form 730, EC Framework) you will report foreign income and receive a tax credit for Swiss taxes already paid, avoiding the double taxation guaranteed by the Italy-Switzerland Convention signed on 9 December 1976. You don't pay taxes on taxes. To estimate the exact amount of withholding tax, consult our calcolatore stipendio netto by entering the gross salary and the working canton.

Swiss social contributions: AVS, LPP and insurance

As an employee in Ticino, you are automatically enrolled in three social security pillars. AVS (Old Age and Survivors Insurance): 5.3% of gross salary — guarantees the Swiss basic pension. LPP (Occupational Pension, 2nd pillar): 7–18% depending on age (increases with the year of birth, from 25 years onwards). Unemployment Insurance (AD) and Insolvency Allowance (AC): 1.1% with a ceiling of CHF 148'200. Non-professional accident insurance (LAINF): 0.7–1.5% (varies by sector).

These amounts are

Useful planning tools

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

Key points

Step-by-step procedure for the first day

Day 1: Introduction and company documentation 1. Arrive on time with your G permit, signed contract, and a copy of your identity card 2. Hand over to the HR/admin department: bank account number (IBAN), LAMal insurance number (if already registered), and Italian tax code (codice fiscale) 3. Fill out the Swiss tax form in Italian or German depending on your canton of employment 4. Sign the authorization for social security deductions (AHV/IV, BVG, unemployment, accident insurance)

Days 2–7: Administrative formalities 5. If not yet registered, contact a LAMal insurance provider directly (online or at a local branch) and complete your enrollment. The policy starts from your employment start date. 6. Verify that you have received your provisional AHV number from the AHV office of your canton of residence 7. Open a Swiss bank account if you wish (optional, but convenient for your first salary)

Within the first month: 8. Receive your first pay slip and check the deductions: AHV/IV 5.3%, unemployment 1.1%, LAINF, withholding tax, BVG 9. File your pay slip and AHV statement in a dedicated folder — you will need them for your Italian tax return (Modello 730) and for your pension contribution career

…

Frequently Asked Questions

What documents should I bring to the first day of work in Ticino?: Permit G issued by the Secretariat of State for Migration (SEM), valid identity card or passport, signed employment contract, account number (IBAN), Italian tax code. If requested by the employer, also the certificate of good conduct from the Italian municipality of residence. The G permit is mandatory to work as a border worker in Switzerland and is recognised by all Swiss bodies.
How does the border tax at source work?: Tax at source is only withheld in Switzerland by your employer, NEVER in Italy. The rate depends on the salary and the canton. The excess of €10,000 (new frontier workers) reduces the tax base: if you earn €35,000 gross, you pay the tax on €25,000. On the Italian declaration (form 730, EC framework) you will receive a tax credit for Swiss taxes already paid, avoiding the double taxation guaranteed by the 1976 Italy-Switzerland Convention.
How has the New Frontier Agreement affected me since 2024?: If you are a new frontier worker, you have a deductible of €10,000 per year on which you pay no (or less) Swiss source tax from 2024 to 2033. Border workers already active before 17 July 2023 benefit from a lower deductible of €7,500 during the same period. The agreement entered into force on 1 January 2024 after its signature on 23 December 2020 and represents the main tax change for Italy-Switzerland border workers.
Are AVS and LPP mandatory for border crossers?: Yes. As an employee in Ticino, you are automatically enrolled in the AVS (5.3% of salary) and the LPP — company pension fund (7–18% depending on age). Unemployment (1.1%) and accident insurance (0.7–1.5%) are also mandatory. These contributions are deducted from the paycheck and guarantee Swiss pension and social security coverage. AVS statements are used for career recognition in Italy.
How long do I have to sign up for LAMal?: Within three months of commencement of work. Border workers in category G can choose to remain in the Italian National Health System (SSN) or join LAMal Switzerland. Most choose LAMal for continuity of care in Ticino; deductibles CHF 300–2500, premiums about CHF 300–500/month depending on the insurer (Generali, CSS, Sanitas, Helsana). Communicate the policy number to the employer.