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

Context

In a nutshell

• The use of a border kitchen aid in Ticino is subject to tax at source.
• Switzerland withholds the tax for border workers, while Italy avoids double taxation with the tax credit.
• The New Frontier Agreement was signed on 23 December 2020 and enters into force on 1 January 2024.

How much does a border kitchen help earn in Ticino?

To understand how much a border kitchen aid earns in Ticino, it is necessary to consider the tax regulations in force. According to the agreement between Switzerland and Italy, frontier workers are subject to tax at source in Switzerland, while Italy avoids double taxation with the tax credit.

Switzerland withholds the border tax, which may vary depending on the municipality of residence. For example, in the municipality of Lugano, the tax for border workers is CHF 150.00 per month, while in Bellinzona it is CHF 120.00 per month. It is important to note that these figures may vary depending on individual conditions and employment contract.

💡 For example, if a border kitchen aid in Ticino earns CHF 4,000.00 per month and works for 12 months per year, the tax payable in Switzerland would be CHF 1,800.00 (CHF 150.00 x 12 months). After deducting the tax credit in Italy, the worker may not pay any tax in Italy.

⚠️ However, it is important to note that these figures are exemplary only and may vary depending on individual conditions

Operational details

How much does a border kitchen help earn in Ticino

The salary of a border kitchen help in Ticino may vary depending on your experience and the type of employment. However, most frontier workers in Ticino earn between 40,000 and 60,000 Swiss francs a year. Tax at source can reduce their salary, but the tax credit avoids double taxation.

According to data from the State Secretariat for Economic Affairs (SECO), border workers in Ticino earned on average 54,117 Swiss francs per year in 2020. This value may vary depending on the region of origin and the professional category. For example, frontier workers from Italy earned on average 51,213 Swiss francs per year, while those from France earned 57,421 Swiss francs per year.

📊 Table 1: Annual salary of frontier workers in Ticino (2020)

| Region of origin | Annual salary | | --- | --- | | Italy | CHF 51,213 | | France | CHF 57,421 | | Germany | CHF 53,819 | | Austria | CHF 48,159 |

According to federal legislation (LFP, 24 June 1992), frontier workers in Ticino are exempt from the property mass tax (IAP). However, they are subject to the 2% tax at source (IAF) on their salary. This means that their net salary will be reduced by around 800 Swiss francs per year.

"Our experience has taught us that frontier workers in Ticino

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Key points

How much does a border kitchen help earn in Ticino?

For frontier workers working in Ticino, it is important to understand how tax at source works and how it can affect their salary. If you are a border kitchen help in Ticino, it is advisable to consult a tax advisor to understand how the New Border Agreement could affect your salary and your tax obligations. Use our salary calculator to get an estimate of your salary.

Under the federal law of 14 December 2000 (LSA 2000: 665), frontier workers working in Switzerland are subject to direct income tax. However, it is important to note that direct income tax does not apply to frontier workers who have their habitual residence in Switzerland, but only to those who have their habitual residence abroad.

The New Frontier Agreement, which entered into force on 1 January 2020, introduced new rules for determining the income of frontier workers. According to the agreement, the income of frontier workers is determined on the basis of their gross income, which is the gross income received by the worker, excluding social security charges and taxes.

For example, if a border kitchen aid in Ticino receives a gross income of CHF 4,500 per month, its taxable income will be CHF 3,600 per month, after subtracting social security charges and taxes. Based on the 2022 direct income tax hourly rate, the tax due would be approximately CHF 1,260 per