Frontier workers: the agreement on teleworking has come into force (cross-border guide)

Context

In a nutshell

• Border workers can work from home for 25% of their annual working time, without this affecting current tax rules or status.
• The agreement was signed on 9 February.

Key facts

• What: teleworking for border workers
• When: from 1 January
• Where: Ticino
• Who: frontier workers
• Amount: 25%

Border workers can work from home up to 25% of their annual working time, without this entailing changes to current tax rules or status. This agreement came into force on 9 February, offering greater flexibility for cross-border workers in Ticino. For concrete examples, for example, in some Ticino municipalities, such as Lugano and Bellinzona, a border worker could work from home 30 hours a week for 25% of their annual working time.

Under Ticino regulations, frontier workers working from home at least 20 hours a week could be exempt from paying income tax, as their premises could be considered as their office. However, it should be remembered that this does not affect income taxes or other income taxes.

The operational checklist for border workers working from home should include verification of reliable internet access, adequate workspace, privacy and compliance with occupational health and safety regulations.

With regard to the comparisons between the different practical scenarios, the frontiersmen

Operational details

The agreement on teleworking for Ticino border workers came into force on 9 February, establishing that cross-border workers can work from home for a maximum of 25% of their annual working time. This means that border workers can work remotely for up to 300 hours per year, without this entailing changes to current tax rules or status.

This agreement, which strengthens the integration between the world of work in Ticino and the international one, has significant effects for border workers. For example, border workers residing in Switzerland will be able to work from home for up to 25% of their annual working time, without paying income taxes or social contributions at their place of residence. This can lead to considerable savings in time and money for border workers, who will be able to work remotely and focus on the most important tasks.

This agreement also has implications for Ticino companies that have border workers at home. Employers will be able to choose to hire border workers in Switzerland, allowing them to work from home and reducing commuting and other related costs. In addition, frontier workers will benefit from technical and organisational support from their company, which can help ensure compliance with tax and social regulations.

As for the Ticino context, this agreement could have important consequences for some areas of the

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Key points

Title of the article: "Understanding teleworking: how it works for border workers in Ticino"

With the entry into force of the agreement on teleworking, Ticino border workers finally have access to a flexible system that allows them to carry out most of their tasks from home. To work remotely, employers must guarantee an employment contract that provides for the possibility of teleworking, as established by the federal law on employment contracts.

(>) For example, the employment contract at UBS provides that 50% of the tasks can be carried out remotely, while Sierreplast offers a variable share between 20% and 40%.

Employers must also adopt a worker management system that allows them to monitor the productivity of workers working from home. In Ticino, this could include the use of tools such as working time apps, video calling software and collaboration platforms.

(>) For example, the Ticino company “Ticino Software” uses a managed working time solution, while “Video-Meeting” offers a video calling and file sharing platform.

For border workers, working from home is not enough. They must have a computer, a work agenda and a stable internet connection. Also for this reason, Ticino companies should ensure an adequate working environment and provide the necessary resources to their employees.

(>) For example,

Source: cdt.ch