What happens to my G permit when I change my employer?

The G permit is linked to the specific employer. When you change employer, the new employer must submit an application for authorisation to the competent Swiss authorities (cantonal SECO/SEM) before your first day of employment. If the authorities approve, you will get a valid permit from the new employer. If the process is delayed or not completed, you risk working without valid authorization.

How do I maintain continuity of AVS and LPP contributions when I change employer?

The old employer will pay your contributions until your last day of work. The new employer must immediately enroll you in SUVA and the company LPP fund from day one. Ask the new employer for a written confirmation of registration. The Swiss AVS/AI/IPG is 5.3% of the gross salary, the LPP varies from 7% to 18% depending on your age (from 25 years). There must be no gaps in the cover.

How does source tax work when I change employer in the middle of the year?

The old employer withholds source tax on a partial salary (January to month of change). The new employer withholds source tax on a partial salary (month of change in December). The two withholdings taken together may not equal the adjusted rate for total annual income. The Italian tax return (EC framework) corrects this: the Revenue Agency calculates the rebate (in your favour) or the taxes due, applying IRPEF rates of 23%, 35% or 43% to the total income.

As a single border worker, am I entitled to the tax exemption even after the change of employer?

Yes. If you were already a border worker before 17 July 2023, you are entitled to an exemption of €7,500 per year (transitional regime until 2033). If you are a new frontier worker (after 17 July 2023), the deductible is €10,000. This exemption reduces the taxable income declared in Italy, not in Switzerland. The change of employer does not alter the right: you just have to declare it correctly in the EC framework of the tax return.

Can I keep my Italian health insurance after the change of employer?

Yes. As a border crossing with a G permit, you have the right of option on the LAMal. If you are covered by an Italian insurance recognized by the Swiss authorities, you can keep it. Communicate the change of employer to your insurer to verify that the coverage remains valid. If you prefer a Swiss LAMal, your new employer may offer you options: adult deductibles range from CHF 300 to CHF 2,500 per year.

Change of employer: G 2026 single permit (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 23 August 2026

Frontier worker signs employment contract in Ticino office with Lake Lugano view in background

G permit renewal, AVS/LPP continuity, LAMal and refreshments: complete guide for single border workers from the New Border Agreement 2024.

Context

Brief Summary

Change of employer requires renewal of G permit at Swiss competent authorities
Continuity of AVS/LPP and LAMal must be verified immediately by the new employer
New Frontier Agreement (from 1 January 2024) modifies tax exemption: CHF 7,500 or CHF 10,000
Italian restitutions and Swiss tax credit remain in force

Operational details

Administrative phase: procedures allowed G

When changing employer, the new employer must submit a request for modification or renewal of the authorization to the competent Swiss authorities. At the federal level, SECO coordinates policies for border workers, but at the operational level it involves the cantonal foreign office (SEM) and the municipal workplace administration. The new employer MUST make this request BEFORE your first day of employment. Do not wait to start work, otherwise you would be working in violation of border regulations.

Contribution continuity: AVS, AI, IPG, SUVA and LPP

In Switzerland, every employee automatically pays social security contributions. The rates to be paid by the employee are:

AVS (old-age and survivors' insurance): 5.3% of gross salary
AI (disability insurance): included in the overall percentage AVS/AI/IPG
IPG (daily sickness allowance): included in the overall percentage 5.3%
Occupational accident insurance (LAINF): 0.7–1.5%, paid by the employer
LPP pension fund (second pillar): 7–18% depending on the age group (from 25 years onwards)

The old employer will pay your contributions until the last day of work. The new employer will start from the first day. There must be no gaps. Ask the new employer for a written confirmation that he immediately enrolled you at SUVA (accidents) and at his pension fund LPP. Check if there is a waiting period or a

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

Withholding tax and Swiss tax

A key point for single border workers: withholding tax is only withheld in Switzerland, never in Italy. The new Swiss employer will withhold withholding tax from your gross salary every month according to federal and cantonal rates. The old employer will have already withheld withholding tax up to the month of the change. In December, when you present your tax return in Italy, you will report both withholding certificates (one from the old employer, one from the new) in the CE box of the Italian tax return.

How the refund works with two employers in the same year

When you work with two employers in the same civil year, the tax situation is more complex. Let's assume you work for employer A from January to June (gross salary: amount X) and for employer B from July to December (gross salary: amount Y). The total annual income is X + Y. Employer A will withhold tax based on a partial salary of 6 months. Employer B will do the same for 6 months. The two withholdings may not equal the correct rate for the total annual income (X + Y). This is why the Italian tax return is crucial: the Italian Revenue Agency will recalculate the tax due by applying the correct IRPEF rates to the total income:

23% up to €28,000
35% from €28,001 to €50,000
43% over €50,000

If the Swiss withholdings summed up are higher than the correct tax calculated on (X + Y), you will receive a refund. If they are lower, you will have to pay the difference.

The CE box of the Italian tax return

In the CE box of the Italian model 730 (or the tax return presented to the Italian Revenue Agency by November 30th via telematics), insert:

…

Frequently Asked Questions

What happens to my G permit when I change my employer?: The G permit is linked to the specific employer. When you change employer, the new employer must submit an application for authorisation to the competent Swiss authorities (cantonal SECO/SEM) before your first day of employment. If the authorities approve, you will get a valid permit from the new employer. If the process is delayed or not completed, you risk working without valid authorization.
How do I maintain continuity of AVS and LPP contributions when I change employer?: The old employer will pay your contributions until your last day of work. The new employer must immediately enroll you in SUVA and the company LPP fund from day one. Ask the new employer for a written confirmation of registration. The Swiss AVS/AI/IPG is 5.3% of the gross salary, the LPP varies from 7% to 18% depending on your age (from 25 years). There must be no gaps in the cover.
How does source tax work when I change employer in the middle of the year?: The old employer withholds source tax on a partial salary (January to month of change). The new employer withholds source tax on a partial salary (month of change in December). The two withholdings taken together may not equal the adjusted rate for total annual income. The Italian tax return (EC framework) corrects this: the Revenue Agency calculates the rebate (in your favour) or the taxes due, applying IRPEF rates of 23%, 35% or 43% to the total income.
As a single border worker, am I entitled to the tax exemption even after the change of employer?: Yes. If you were already a border worker before 17 July 2023, you are entitled to an exemption of €7,500 per year (transitional regime until 2033). If you are a new frontier worker (after 17 July 2023), the deductible is €10,000. This exemption reduces the taxable income declared in Italy, not in Switzerland. The change of employer does not alter the right: you just have to declare it correctly in the EC framework of the tax return.
Can I keep my Italian health insurance after the change of employer?: Yes. As a border crossing with a G permit, you have the right of option on the LAMal. If you are covered by an Italian insurance recognized by the Swiss authorities, you can keep it. Communicate the change of employer to your insurer to verify that the coverage remains valid. If you prefer a Swiss LAMal, your new employer may offer you options: adult deductibles range from CHF 300 to CHF 2,500 per year.