Who pays maternity leave for a border worker working in Switzerland?

Maternity leave for a frontier worker in Switzerland is funded by the IPG, whose contribution rate is 5.3% borne by the employee (together with AVS and AI). The allowance is paid by the Swiss employer, who then rivals the competent body. The Italian INPS does not intervene for leave related to the Swiss employment relationship.

Are leave allowances received in Switzerland also taxed in Italy?

No. Border workers' earned income is taxed at source exclusively in Switzerland. Italy avoids double taxation through the tax credit, to be indicated in the EC framework of model 730. The leave allowances follow the same principle: no double withholding, but correct indication in the Italian declaration.

What Swiss contributions apply to a border worker's salary?

For border employees, the Swiss contributions are: AVS/AI/IPG at 5.3%, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5%, and LPP between 7% and 18% depending on the age group, from 25 years. These contributions also fund leave allowances.

Can a border worker with a G permit choose Swiss health insurance?

Yes. Border workers with a G permit have the right of option: they can choose the Swiss LAMal or maintain their registration with the Italian National Health Service. Adult deductibles in Switzerland range from CHF 300 to CHF 2,500. During leave, this choice affects access to care for the mother and the newborn.

Maternity and paternity leave for border workers: CH-IT rules (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 26 August 2026

Parent with stroller on Lugano lakeside promenade, Monte San Salvatore in background

How parental leave, daily allowances and benefits for border new parents between Switzerland and Italy work: rules, IPG rates and practical procedures.

Context

In a nutshell

Maternity and paternity leave for border workers: CH and IT rules compared
IPG Daily Allowance: AVS/AI/IPG contribution of 5.3% for employees
New Frontier Agreement in force from 1 January 2024
G and LAMal permit: right of option for border workers

Key facts

What: Maternity, paternity and parental leave for border workers between Switzerland and Italy
When: New Frontier Agreement in force from 1 January 2024
Where: Canton of Ticino and Italian border regions
Who: Frontier workers with G permit, INPS, AVS/AI/IPG, SUVA
IPG contribution: 5.3% to be paid by the employee (AVS/AI/IPG)
AD/AC: 1.1% (cap CHF 148'200)
LAINF: 0.7–1.5% for accidents
LPP: 7–18% by age group (from 25 years)

The birth of a child radically changes the work and social security coordinates of a border worker. Between the Canton of Ticino and the Italian border provinces, every day tens of thousands of workers cross passes such as Brogeda or Gaggiolo to reach their jobs. When a child arrives, the picture gets complicated: you have to understand which national system pays for leave, which rate applies to allowances and how to coordinate claims between Switzerland and Italy.

The starting point is the Swiss contribution structure. For employees, the AVS/AI/IPG contribution is 5.3% of gross salary. Within this abbreviation, the IPG component is the one that finances the compensation for loss of earnings, including those

Operational details

What changes in practice for a borderline new parent

The first knot to untie is where to file for leave. If the employment relationship is in Switzerland, the daily allowance IPG is paid by the Swiss employer, who then rivals the competent body. The frontier worker must therefore follow the Swiss procedure, regardless of whether he resides in Italy. The Italian INPS does not intervene for leave related to the Swiss employment relationship, except in specific cases of benefits related to residence or previous Italian contributory periods.

For a cross-border mother, maternity leave in Switzerland provides for a period of prohibition of work after childbirth and an allowance equal to a percentage of salary, financed by the IPG. The father is entitled to paternity leave, which is also financed by the IPG. Parental leave, on the other hand, can have different durations and methods depending on whether it is requested in Switzerland or in Italy, and here coordination between the two systems comes into play.

Comparison of the two systems

The substantial difference lies in the fact that the Swiss system links the allowances to the actual salary and contributions paid, while the Italian system provides for nationally defined amounts and durations. For a border worker, the reference income is the Swiss one, which is generally higher than the Italian border average. This has a direct effect on the amount of allowances: the higher the

Useful planning tools

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

Key points

How to proceed: the step-by-step procedure

For a cross-border commuter who is about to become a parent, the operational path is divided into specific phases. The first is notifying the Swiss employer: the leave request must be submitted with the notice period provided by the contract or company regulations. The employer is the entity that actually pays the APG allowance and then claims reimbursement from the competent body.

The second phase concerns documentation. You need the birth certificate, confirmation of the employment relationship and, for cross-border commuters, proof of the G permit. The documentation must be submitted in Switzerland, even if the worker resides in Italy. Translations or legalizations may be required depending on the specific case.

Deadlines to respect

Maternity leave in Switzerland starts automatically after childbirth, but the formal request must be submitted promptly. Paternity leave must be requested within the deadlines set by Swiss legislation. For parental leave, the time windows are broader, but vary depending on whether the Swiss or Italian system applies.

On the tax side, cross-border commuters must remember that allowances received in Switzerland must be reported in the Italian tax return in the CE section of the 730 form, to benefit from the tax credit. Failure to report them entails the risk of actual double taxation, because Italy may not recognize the credit.

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Frequently Asked Questions

Who pays maternity leave for a border worker working in Switzerland?: Maternity leave for a frontier worker in Switzerland is funded by the IPG, whose contribution rate is 5.3% borne by the employee (together with AVS and AI). The allowance is paid by the Swiss employer, who then rivals the competent body. The Italian INPS does not intervene for leave related to the Swiss employment relationship.
Are leave allowances received in Switzerland also taxed in Italy?: No. Border workers' earned income is taxed at source exclusively in Switzerland. Italy avoids double taxation through the tax credit, to be indicated in the EC framework of model 730. The leave allowances follow the same principle: no double withholding, but correct indication in the Italian declaration.
What Swiss contributions apply to a border worker's salary?: For border employees, the Swiss contributions are: AVS/AI/IPG at 5.3%, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5%, and LPP between 7% and 18% depending on the age group, from 25 years. These contributions also fund leave allowances.
Can a border worker with a G permit choose Swiss health insurance?: Yes. Border workers with a G permit have the right of option: they can choose the Swiss LAMal or maintain their registration with the Italian National Health Service. Adult deductibles in Switzerland range from CHF 300 to CHF 2,500. During leave, this choice affects access to care for the mother and the newborn.