First day in Ticino: checklist for families with children (cross-border guide)

Context

In a nutshell

• The first day of work in Ticino requires the presence of specific documents for border workers.
• The family of a frontier worker is entitled to health insurance options (LAMal).
• Bank details and health insurance are essential for the first day of work.

Checklist for the first day of work in Ticino

Required documents

• Passport or identity card valid for expatriation
• Residence permit or residence visa
• Employment Contract or Letter of Engagement
• Job Check or Deposit Receipt
• Bank documentation (bank account, check, etc.)
• Health insurance valid for Switzerland
• Medical documentation (for employees with disabilities or handicaps)

Health Insurance Options (LAMal)

• The family of a border worker is entitled to health insurance options (LAMal) as of January 1, 2023, under the federal law of December 18, 2021 (LAMal 2023).
• LAMal provides comprehensive health protection, including coverage for medical services, rehabilitation and therapy.
• The family of a frontier worker can choose from several insurance options, including the LAMal "Low" (CHF 350.00 per annum) and the LAMal "High" (CHF 800.00 per annum).

Bank details and health insurance

• Bank details and health insurance are essential for the first day of work.
• Employees must provide bank details for the payment of salary and

Operational details

Key facts

• The new Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024.
• Switzerland is not a member of the EU/EEA.
• The Italian IRPEF is 23% up to €28,000, 35% from €28,001 to €50,000 and 43% over €50,000.
• AVS/AI/IPG is 5.3% dependent, AD/AC is 1.1% (cap 148,200 CHF), LAINF is 0.7-1.5% and LPP is 7-18% by age group (from 25 years).
• Border workers are entitled to health insurance options (LAMal) and bank details and health insurance are essential for the first day of work.

First day in Ticino: checklist for families with children

If you are a family with children moving to Ticino, it is important to be prepared for the first day of work. Here's an operational checklist to help you manage the transition.

1. Health insurance

• Border workers are entitled to health insurance options (LAMal).
• Bank details and health insurance are essential for the first day of work.
• Example: if you are an Italian frontier worker with an income of €50,000, the Italian personal income tax will be 23% (€11,000) + 35% (€17,500) = €28,500.
• In Switzerland, the AVS/AI/IPG is 5.3% employee, so if you have an income of €50,000, the AVS/AI/IPG will be €2,650.

2. Registration with the authorities

• It is necessary to register in the municipal registry of the municipality of residence.
• Example: If you are a resident of Bellinzona, you will need to register

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

Action

• Make sure you have all the necessary documents for the first day of work in Ticino. Requirements vary depending on the type of job and your personal situation, but it is important to have the following documents available:

+ Passport or identity card valid for expatriation + Employment Contract or Letter of Engagement + Certificate of registration on the list of workers (EI) or certificate of registration on the list of frontier workers (EILF) + Health insurance valid for Switzerland + Declaration of income and payments for the previous year + All documents relating to the children, such as the child's birth certificate and tax return

• Check the requirements for health insurance (LAMal) and bank details and health insurance. LAMal is a requirement for all frontier workers in Switzerland, and the requirements vary depending on your personal situation. Here are some examples of requirements:

+ Have an annual income of at least CHF 50,000.00 + Have an employment contract of at least 6 months + Have a health insurance valid for Switzerland

• Consult a lawyer or expert for clarification of your options and rights. A lawyer or expert can help you better understand the laws and regulations relating to work in Switzerland and resolve any problems or doubts.
• Use Frontier Ticino's calculator to calculate your salary and taxes. The calculator will help you to