If I live in Pusiano and work in Ticino, in which country do I pay taxes?

Employee income tax at source is paid directly in Switzerland by the employer according to the Ticino federal and cantonal rates. Italy applies a tax credit in declaration 730 (EC framework) to avoid double taxation. You generally do not pay additional taxes in Italy if the average Swiss rate is higher than the Italian rate, as is the case for most border crossers in the income bracket up to EUR 50,000.

Will the New Frontier Agreement change my taxation if I move to Pusiano in 2024 or 2025?

Yes, if you move after 17 July 2023: access the new allowance of CHF 10,000 per year (higher than the CHF7,500 of historical border workers, who have a transitional regime until 2033). The Agreement, signed on 23 December 2020 and in force since 1 January 2024, has simplified tax administration. Consult the Revenue Agency or a tax advisor for details about your specific situation.

Do I have to register with INPS or AVS if I work in Ticino as a border worker?

Swiss AVS, not INPS. If you work in Ticino as an employee, the AVS/AI/IPG contributions (5.3% + unemployment insurance 1.1%) are paid by the employer in Switzerland. INPS does not intervene on the Swiss share. However, if you have years of work in Italy, INPS can recognize them at the time of retirement (contributory reunification). Keep your AVS statements: they are essential for the recognition of the Swiss annuity.

Can I stay insured at the Italian health fund or do I have to choose the LAMal?

You have the right of option: you can stay in Italy or subscribe to the Swiss LAMal. Many border workers choose the LAMal for more generous coverage, simplified access to Ticino hospitals and no problem with reimbursements. Check before signing the contract if the employer accepts Italian coverage (some require LAMal). If you stay in Italy, make sure that INPS coverage is recognized in Switzerland for emergencies.

What is the LPP and do I have to pay contributions as a border worker?

The LPP (pension fund) is the second pillar of Swiss pensions and is mandatory if your gross annual salary exceeds CHF 21,570. You and your employer pay age proportional contributions (7-18%). It accumulates capital paid as annuity upon reaching the Swiss retirement age (65 years for men, 64 for women). It is complementary to the AVS and guarantees adequate social security protection for your future retirement.

Living in Pusiano and working in Ticino: the frontier guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 21 August 2026

View of Pusiano village in Como province, Italian border town with Swiss Alps in the background

From the New Frontier Agreement to the tax at source, from AVS/LPP contributions to the choice of LAMal: everything you need to know to move to Pusiano and work in Ticino.

Context

In a nutshell

Pusiano offers lower living costs than Ticino, while maintaining easy access to Swiss work
The New Frontier Agreement (in force from 1 January 2024) tax rule: source tax only in Switzerland, tax credit in Italy
Excess for new frontier workers: CHF 10,000 per year; pre-17 July 2023: CHF7,500 with transitional regime 2024-2033
AVS, LPP, LAMal: essential pillars; check option and deductible rights before moving

Key facts

What: New Italy-Switzerland Border Agreement
When: Signed December 23, 2020, effective January 1, 2024
Where: Italy-Switzerland Frontier (province Como/Canton Ticino)
Who: Italian and Swiss governments (IT Ratification: Law 83 of 13 June 2023)
Tax at source: Withheld only in Switzerland; tax credit in Italy (EC framework 730)
Italian-Swiss Convention: Signed 9 December 1976
AVS/AI/IPG contributions: 5.3% employee; AD/AC 1.1% (cap CHF 148'200)

Why Pusiano for the Ticino border crossing

Pusiano is a small town in the province of Como (Lombardy), located a short distance from the Ticino crossings Chiasso and Brogeda. For those who work in Ticino, living in Pusiano means benefiting from a lower cost of living than in Switzerland, while maintaining proximity to the workplace. The border worker who chooses this geographical location has access to consolidated Italian services and reasonable commuting times to the Canton of Ticino.

The New

Operational details

Social security and coverage: AVS, LPP, LAMal

AVS/AI and unemployment insurance contributions

The border worker working in Ticino pays the AVS/AI/IPG contributions to the competent Swiss body, not to the Italian INPS. The years of contribution in Switzerland count for the AVS annuity, not for the Italian pension. It is a crucial aspect: those who accumulate a career in Switzerland benefit from the Swiss calculation rules, generally more favorable than the Italian ones for those who have mixed contributions.

AVS/AI/IPG employee contribution: 5.3% of gross salary Unemployment insurance (AD) and continuous allowance (AC) contribution: 1.1% (with cap CHF 148'200 of taxable income) Accident insurance (LAINF): 0.7-1.5% (generally borne by the employer)

These contributions are automatically withheld in the paycheck. The border worker receives a statement documenting the contributions paid. It is essential to retain these documents for the duration of use and beyond.

Second pillar: LPP (Pension Fund)

The LPP is the second Swiss pillar and is mandatory for employees with a gross annual salary above CHF 21,570 (figure 2024, subject to annual variation). Employer and employee pay age-varying contributions:

Years 25–34: ~7% of salary
Years 35–44: ~10%
Years 45–54: ~15%
Years 55–64: ~18% (maximum range)

The LPP accumulates paid-in capital as an annuity upon reaching retirement age

Useful planning tools

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

Key points

Practical procedure: step-by-step for the transfer # ## Step 1: Find job offer and check the G Permit Before moving to Pusiano, it is essential to have a job offer written by a Swiss employer in the Canton of Ticino. The G Permit is not obtained independently: the employer submits the application to the canton (SEM-State Secretariat migration office) upon a binding offer. In the application, the employer specifies: - Data of the border worker (name, date of birth, nationality) - Professional qualification and RAL (gross annual salary) - Duration of the contract (at least 1 year, preferably indeterminate) - Description of the position The canton examines the dossier in 2–4 weeks and issues the G Permit valid for 1 year (renewable). Once received, the border agent takes him to the municipality of Pusiano (registry office) for registration as a Swiss resident in Italy. The procedure is free. # ## Step 2: Swiss bank account opening and currency management Once hired, the employer will indicate an affiliated bank for salary. If the border agent wants to choose the institution, the main Ticino options are Banca Cantonale del Ticino, UBS, and Raiffeisen. The account must allow the salary to be credited in CHF and the withdrawal in EUR with minimum exchange fee. Many cross-border workers open two accounts: one in CHF at the Swiss bank (for CH payments) and one in EUR at an Italian bank or an online transfer provider ✓ Verification of residence permits: Permit G provided to the municipality of Pusiano ✓ Communication to Italian services: utilities, car insurance, change of address ## Calculate your net before moving Before accepting the job offer, use calcolatore stipendio frontaliere to estimate your monthly net income in EUR. Enter RAL, canton Ticino and deductible (CHF 10,000 if you are a new frontier worker), and you will get a forecast of taxes at source, AVS/LPP contributions and net in the paycheck. It is a crucial tool to assess whether the transfer to Pusiano is economically convenient compared to your current situation.

Frequently Asked Questions

If I live in Pusiano and work in Ticino, in which country do I pay taxes?: Employee income tax at source is paid directly in Switzerland by the employer according to the Ticino federal and cantonal rates. Italy applies a tax credit in declaration 730 (EC framework) to avoid double taxation. You generally do not pay additional taxes in Italy if the average Swiss rate is higher than the Italian rate, as is the case for most border crossers in the income bracket up to EUR 50,000.
Will the New Frontier Agreement change my taxation if I move to Pusiano in 2024 or 2025?: Yes, if you move after 17 July 2023: access the new allowance of CHF 10,000 per year (higher than the CHF7,500 of historical border workers, who have a transitional regime until 2033). The Agreement, signed on 23 December 2020 and in force since 1 January 2024, has simplified tax administration. Consult the Revenue Agency or a tax advisor for details about your specific situation.
Do I have to register with INPS or AVS if I work in Ticino as a border worker?: Swiss AVS, not INPS. If you work in Ticino as an employee, the AVS/AI/IPG contributions (5.3% + unemployment insurance 1.1%) are paid by the employer in Switzerland. INPS does not intervene on the Swiss share. However, if you have years of work in Italy, INPS can recognize them at the time of retirement (contributory reunification). Keep your AVS statements: they are essential for the recognition of the Swiss annuity.
Can I stay insured at the Italian health fund or do I have to choose the LAMal?: You have the right of option: you can stay in Italy or subscribe to the Swiss LAMal. Many border workers choose the LAMal for more generous coverage, simplified access to Ticino hospitals and no problem with reimbursements. Check before signing the contract if the employer accepts Italian coverage (some require LAMal). If you stay in Italy, make sure that INPS coverage is recognized in Switzerland for emergencies.
What is the LPP and do I have to pay contributions as a border worker?: The LPP (pension fund) is the second pillar of Swiss pensions and is mandatory if your gross annual salary exceeds CHF 21,570. You and your employer pay age proportional contributions (7-18%). It accumulates capital paid as annuity upon reaching the Swiss retirement age (65 years for men, 64 for women). It is complementary to the AVS and guarantees adequate social security protection for your future retirement.