Stop health tax for cross-border workers: Licata seeks national debate

Context

In brief

• Article 1(237–238) of Italian Law No. 213/2023 does not apply indiscriminately to all cross-border workers. It covers: (a) Italian residents who work and stay in Switzerland and use the Italian SSN; (b) frontier workers under Article 9(1) of the Italy–Switzerland Agreement whose income is taxable only in Switzerland and who exercised the legal right to choose health insurance; and (c) dependants of those two categories. Paragraph 238 sets a progressive 3–6% share of net Swiss salary, with a €30 minimum and an ordinary €200 maximum for each month worked from 2024. The cap may be doubled in cases of omitted payment or omitted communication specified in Article 1(100) of Law No. 207/2024. The Region of residence sets the rates and procedure each year.
• Request for a national committee to ensure uniform application of tax and healthcare rules

Key facts

• What: Opposition to the healthcare contribution for the so-called old cross-border workers
• Who: Giuseppe Licata (Forza Italia), Lombardy Region

During the last Regional Council, Licata formally requested that the issue be brought to the State-Regions Conference, highlighting risks of inconsistent applications across affected territories.

Operational details

What changes for historical cross-border workers?

The so-called health tax is the contribution to the Italian National Health Service set by Law 213/2023 (Art. 1, paragraphs 237-239): from 3% to 6% of the net salary earned in Switzerland, with a minimum of 30 and a maximum of 200 euros for each month worked, set each year by the region of residence. Licata contests this measure, emphasizing that historical cross-border workers already contribute through source taxes in Switzerland.

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

Article 1(237–238) of Italian Law No. 213/2023 does not apply indiscriminately to all cross-border workers. It covers: (a) Italian residents who work and stay in Switzerland and use the Italian SSN; (b) frontier workers under Article 9(1) of the Italy–Switzerland Agreement whose income is taxable only in Switzerland and who exercised the legal right to choose health insurance; and (c) dependants of those two categories. Paragraph 238 sets a progressive 3–6% share of net Swiss salary, with a €30 minimum and an ordinary €200 maximum for each month worked from 2024. The cap may be doubled in cases of omitted payment or omitted communication specified in Article 1(100) of Law No. 207/2024. The Region of residence sets the rates and procedure each year.

Status of the proposal

The request described here is a political initiative, not an abolition of the health contribution by itself. The source attributes to Licata a request for a national discussion and a concern about different applications between territories. The actual amount depends on the rules applied by the region of residence and on the worker’s circumstances. Official regional acts must therefore be checked before using this measure in a personal budget.