How much do I get withheld from taxes in Ticino as a border worker?

Tax at source in Switzerland is calculated on gross income minus deductible. For "old" frontier workers (before 17 July 2023), the allowance is CHF 7,500 per year; for new ones, CHF10,000. Above this amount, the employer withholds a variable source tax based on the federal/cantonal rate and your income. Italy applies tax credit in 730 to avoid double taxation. Use the [calcolatore](nav:calculator) for an accurate estimate based on the proposed gross.

What is the New Frontier Agreement that came into force in 2024?

The New Frontier Agreement, signed on 23 December 2020 and ratified in Italy by Law 83 of 13 June 2023, entered into force on 1 January 2024. Clarifies the tax, social security and health regime for those who work across the border between Italy and Switzerland. It introduces different deductibles: CHF 7,500 for "old" frontier workers (already such before 17/7/2023) and CHF10,000 for new frontier workers. It establishes a transitional regime until 2033 for historic frontier workers.

Do I have to pay LAMal if I work in Ticino?

Yes, LAMal (Swiss Compulsory Health Insurance) is a legal requirement for those working in Switzerland. The cost is split: you pay the monthly premium (your share) and the employer contributes. As a border worker, you have the right of option: choose a full Swiss insurance or an Italian partner. Adult deductibles range from CHF 300 to CHF 2,500; higher deductible = lower premium, but higher personal copay up to the chosen ceiling.

AVS and LPP: Accumulation of Swiss pension rights?

Yes, as frontiersmen you accumulate rights in both pillars. AVS is the Swiss basic pension (5.3% paid as an employee); LPP is the supplementary company pension (7-18% based on age). Upon reaching the Swiss retirement age (65 years old males, 64 females), you can apply for the Swiss AVS pension + LPP. Italy recognises AVS contributions as equivalent for contributory continuity. Tip: coordinate with a cross-border pension expert to plan retirement and the totalisation of Italian periods.

Change of job: do I need to apply for a new G permit?

Yes, the G permit is tied to the specific employer. If you change companies, the new employer must submit a new G permit application to the SEM. The process is identical to the first one (about 2-4 weeks). In the meantime, you cannot legally work for the new employer until the new permit is issued. The previous permit automatically expires when you terminate your employment with the previous company.

Ticino labour market: border manual (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 23 August 2026

Professional in Lugano's business district, Ticino's economic center, with lake and offices

Are you looking for work in Ticino as a border worker? Discover the tax advantages, the procedures for the G permit and how to orient yourself in the Ticino labour market.

Context

In a nutshell

The Ticino labour market offers opportunities in various sectors for frontier workers
Tax at source: withheld only in Switzerland, with Italian tax credit
Permit G: essential document to work legally in Ticino
Mandatory LAMal + right of option for border workers residing in Italy

Key facts

What: Seeking and obtaining work in Ticino as a border worker
When: From 1 January 2024 (new tax agreement in force)
Where: Canton Ticino (Lugano, Bellinzona, Mendrisio, Locarno, Ascona)
Who: Residents in Italian border municipalities
Permit: G (border guards), issued by SEM (Secretariat of State for Migration)
Taxes: Excess CHF 7,500 (old frontier workers) or CHF10,000 (new)
Pension: AVS 5.3% employee + LPP 7-18% according to age

The Ticino labour market represents a concrete opportunity for those residing in Italian border municipalities. It is not just about seeking employment in Switzerland, but about understanding the system of taxation, social security and rights that protect cross-border work. Since the New Frontier Agreement came into force on 1 January 2024, the rules for border workers (category G) and new residents (category B) have been significantly clarified. This guide guides those who aspire to work in Ticino through the basic steps: how to obtain permission, what taxes to expect, and how the Swiss social security system works (AVS, LPP AND

Operational details

AVS, LPP and LAMal: the Swiss pension system for border workers

Working in Ticino means fully integrating into the Swiss social security system. The AVS (Disability and Old Age Insurance — equivalent to the Italian pension) is mandatory for all employees: the employer withholds 5.3% of your gross salary, and you pay 5.3% (total 10.6% divided between employer and employee). The AVS guarantees a basic pension upon reaching the Swiss retirement age (65 years for males, 64 for females; unlike Italy where the age is higher). The LPP (Occupational Pension, second pillar) is equally binding: the contribution varies according to age (on average 7-18% of the gross salary, jointly paid by employer and employee), with a minimum threshold of CHF 22,050 per year of income to enter the pension fund. The LPP IS NOT a health tax, but a true supplementary pension system that accumulates an income or capital at the end of work.

LAMal (Swiss Compulsory Health Insurance) covers hospitals, general practitioners, medicines and specialist interventions. As a border worker, you have the right of option: you can choose to insure at a Swiss insurance company (higher premium, but wider coverage) or at a Swiss partner of an Italian insurer (practical compromise that simplifies administrative management).

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Procedure step-by-step: from application to first salary in Ticino

1. Job search and application: Consult online job portals where Ticinese companies publish open positions. Prepare an updated CV in Italian and, if possible, in French or German (Ticino is Italian, but Switzerland is multilingual and companies appreciate flexible language candidates).

2. Interview and status communication: When you receive a job interview offer, prepare to clearly communicate that you are a border resident in Italy. It is not an obstacle: many Ticinese companies regularly hire border residents and are familiar with the procedure. Initial transparency avoids subsequent misunderstandings.

3. G permit: the critical phase: Once you receive the written job offer, the employer submits an application to the SEM (Federal Migration Office) for the G permit. This process usually takes 2-4 weeks. During the process, you cannot yet start working legally. Coordinate with the employer on when the LAMal becomes active and when you can present yourself at the office.

4. INPS registration and contributions: Once you have obtained the G permit and started working, the employer reports your hiring to INPS through the electronic form. INPS opens a file for you as a border worker and starts registering your AVS/AI/IPG (5.3%) contributions and those of the supplementary pension LPP. This registration is automatic, and the employer manages the first administrative forwarding.

…

Frequently Asked Questions

How much do I get withheld from taxes in Ticino as a border worker?: Tax at source in Switzerland is calculated on gross income minus deductible. For "old" frontier workers (before 17 July 2023), the allowance is CHF 7,500 per year; for new ones, CHF10,000. Above this amount, the employer withholds a variable source tax based on the federal/cantonal rate and your income. Italy applies tax credit in 730 to avoid double taxation. Use the [calcolatore](nav:calculator) for an accurate estimate based on the proposed gross.
What is the New Frontier Agreement that came into force in 2024?: The New Frontier Agreement, signed on 23 December 2020 and ratified in Italy by Law 83 of 13 June 2023, entered into force on 1 January 2024. Clarifies the tax, social security and health regime for those who work across the border between Italy and Switzerland. It introduces different deductibles: CHF 7,500 for "old" frontier workers (already such before 17/7/2023) and CHF10,000 for new frontier workers. It establishes a transitional regime until 2033 for historic frontier workers.
Do I have to pay LAMal if I work in Ticino?: Yes, LAMal (Swiss Compulsory Health Insurance) is a legal requirement for those working in Switzerland. The cost is split: you pay the monthly premium (your share) and the employer contributes. As a border worker, you have the right of option: choose a full Swiss insurance or an Italian partner. Adult deductibles range from CHF 300 to CHF 2,500; higher deductible = lower premium, but higher personal copay up to the chosen ceiling.
AVS and LPP: Accumulation of Swiss pension rights?: Yes, as frontiersmen you accumulate rights in both pillars. AVS is the Swiss basic pension (5.3% paid as an employee); LPP is the supplementary company pension (7-18% based on age). Upon reaching the Swiss retirement age (65 years old males, 64 females), you can apply for the Swiss AVS pension + LPP. Italy recognises AVS contributions as equivalent for contributory continuity. Tip: coordinate with a cross-border pension expert to plan retirement and the totalisation of Italian periods.
Change of job: do I need to apply for a new G permit?: Yes, the G permit is tied to the specific employer. If you change companies, the new employer must submit a new G permit application to the SEM. The process is identical to the first one (about 2-4 weeks). In the meantime, you cannot legally work for the new employer until the new permit is issued. The previous permit automatically expires when you terminate your employment with the previous company.