How much does a border butcher earn in Ticino (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement entered into force on 1 January 2024
• Border workers in Ticino are subject to Swiss taxes
• Switzerland is not a member of the EU/EEA

Key facts

• What: salary of a border butcher in Ticino
• When: 1 January 2024
• Where: Canton Ticino
• Who: frontier butcher
• Amount: not yet specified

The New Frontier Agreement introduced tax changes for border workers in Ticino. Border butchers are subject to Swiss taxes and cannot benefit from the tax credit in Italy to avoid double taxation.

The new rules for border workers in Ticino

The New Frontier Agreement was signed on 1 February 2023 and entered into force on 1 January 2024. This agreement introduced new rules for frontier workers in Ticino, who are subject to Swiss taxes. Border workers can no longer benefit from the tax credit in Italy to avoid double taxation.

Concrete example

Suppose a border butcher works in Bellinzona, Ticino. His monthly salary is CHF 4,500. Under the new rules, the border butcher is subject to Swiss taxes and must pay the taxes in Switzerland. The tax rate is 20% and the border butcher has to pay CHF 900 per year.

Comparison with the previous scenario

Before the entry into force of the New Frontier Agreement, the frontier butcher could benefit

Operational details

How much does a border butcher earn in Ticino?

The tax at source for border workers in Ticino is 5.3% for employees. Adults with an income below CHF 148'200 are subject to a 1.1% tax. The LAINF varies between 0.7% and 1.5%, while the LPI varies between 7% and 18% depending on age. The Italian IRPEF varies between 23% up to €28'000, 35% between €28'001 and €50,000 and 43% over €50,000.

A border butcher in Ticino, working in Bellinzona, could earn around CHF 60'000 per year, considering an average of CHF 4'800 per month. Considering an income of CHF 60'000, the source tax in Ticino would be 5.3%, equivalent to CHF 3'180 per year. In addition, the border butcher should pay the LAINF, which varies between 0.7% and 1.5%, and the LPP, which varies between 7% and 18% depending on age.

Here is a concrete example of what the border butcher's income might look like:

• Gross income: CHF 60,000
• Tax at source in Ticino: CHF 3'180 (5.3% of CHF 60'000)
• LAINF: CHF 420 (0.7% of CHF 60,000)
• LPP: CHF 4'200 (7% of CHF 60'000)
• Net income:CHF 52,500

In this example, the border butcher earns CHF 52,500 net per year, considering the source tax in Ticino, the LAINF and the LPP.

If the border butcher decides to move to Lugano, he should consider the Italian tax, which varies between 23% up to €28,000, 35% between €28,001 and €50,000 and 43% over €50,000. In

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

How much does a border butcher earn in Ticino

For border butchers in Ticino, it is advisable to consult a lawyer or a tax expert to know your tax rights and duties. It is important to check the coverage and pay of your job.

The remuneration of border butchers in Ticino may vary depending on their employment position and experience. According to data from the Institute for the Development of Ticino (ist), in 2022, border butchers in Ticino earned an average monthly salary of CHF 4,500.-.

However, it is important to note that this salary can vary greatly depending on the job position and experience of the butcher. For example, a frontier butcher in a large company, such as the meat company "Carni di Bellinzona" in Bellinzona, can earn a monthly salary of CHF 6'000.- or more.

In addition, it is important to consider social benefits and job security as well. According to the Federal Act on Social Security (LPS) of 5 October 1960, workers in Switzerland are entitled to an old-age pension. In Ticino, frontier butchers can also benefit from an unemployment benefit, according to the Federal Unemployment Act (LD) of 25 September 1958.

For border butchers in Ticino, it is important to check the coverage and remuneration of their work. In particular, it is important to check whether your

First day as a cross-border worker? Our practical guide walks you from cantonal registration to your first paycheck.