Does the border worker over 55 who changes jobs keep the G Permit?

Yes, the G Permit is linked to the status of frontier worker and not to the individual employer. The change of employment, as long as the new relationship remains in Switzerland, does not normally entail the revocation of the permit. If the change involves a different working canton, the conditions applied by the new competent cantonal authority must be verified.

Changing employers after the age of 55 makes you lose the transitional regime 2024–2033?

No. The transitional regime with exemption of €7,500 is linked to the date of commencement of activity as a frontier worker (before 17/7/2023), not to the individual employer. Changing employment in continuous status does not invalidate the benefit, which is gradually reduced until 2033 according to the percentages established by the New Agreement.

How does the change of job affect the LPP after the age of 55?

The old-age credit accumulated in the fund of the previous employer remains in the pension fund of origin, or can be transferred to the fund of the new employer. The LPP rates vary from 7% to 18% depending on the age group. For a person over 55, it is advisable to assess the impact on the retirement strategy, including any capital withdrawal.

Does the tax at source change by changing jobs?

The tax at source is withheld in Switzerland according to the rates established by AFC/ESTV and the cantonal administration. The New Agreement of 23/12/2020, in force since 1 January 2024, has modified the extent of the exemption (€7,500 for old border crossers) and the exemption (€10,000 for new ones), but not the principle whereby Italy avoids double taxation by means of a tax credit in the EC framework of 730.

Do you need to communicate the change of employer to INPS?

It is advisable to update your position at INPS to ensure the correct aggregation of contributions for Italian pension purposes. The communication is not linked to the change of permit, but to the continuity of contributions. In the event of a prolonged interruption between the two jobs, the effects on insurance coverage and unemployment must be assessed.

Border worker over 55, job change in Switzerland: what to know (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 27 August 2026

Cross-border worker over 55 evaluating a job change between Italy and Ticino

Relocating after 55 years as a border worker: impact on Permit G, second pillar, tax at source and new rates 2024-2033.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024 (signature 23/12/2020)
Old frontier workers: exemption €7,500, transitional regime 2024–2033
New frontier workers: deductible €10,000, tax at source only in Switzerland
compulsory LPP from 25th year of age, with contribution bands 7–18%

Key facts

What: Changing employer or canton after the age of 55 as a border worker
When: Transitional regime 2024–2033 for old border workers
Where: Canton Ticino (and in the alternative Graubünden, Valais)
Who: Border employee with G Leave
Amount: Exemption €7,500 (old) or deductible €10,000 (new)
Reference: New Agreement signed 23/12/2020, ratified Law 83/2023
Double taxation: Italy-Switzerland Convention of 9 December 1976

The New Border Agreement, signed on 23 December 2020 and in force from 1 January 2024, redesigns the tax rules for those who work in Canton Ticino and reside in Italy. Italian ratification came with Law 83 of 13 June 2023. For a worker over 55 who evaluates a relocation, the first distinction to be made is between old border worker (hired before 17 July 2023) and new border worker. The category determines whether it benefits from the exemption of €7,500 with the transitional regime 2024–2033 or from the exemption of €10,000.

Who is considered border and what changes for the tax

The income tax at source is withheld exclusively

Operational details

Changing jobs after the age of 55 brings with it questions that touch three fronts: tax, social security and insurance. At the tax level, the mechanism of the tax at source does not change: Switzerland withholds the tax and Italy recognizes a tax credit to avoid double taxation. On the other hand, the difference between the old and new frontier is played on the extent of the exemption and the duration of the transitional regime. For workers who were already frontier workers before 17 July 2023, the exemption of €7,500 applies with a gradual decrease until 2033; for new frontier workers, the most generous deductible of €10,000 is valid, without decalage.

Impact on second pillar and pension

LPP (occupational pension) is compulsory from the age of 25 for employees subject to the AVS, with an insured minimum wage and contribution rates ranging from 7% to 18% according to age group. Changing employer does not lose the accumulated old-age credit: the LPP account in the fund of the previous employer remains active, or it can be transferred to the pension fund of the new employer (redemption or transfer). For a person over 55, the decision to change employment a few years after retirement must also be evaluated in the light of the exit strategy and the possible early withdrawal of the LPP capital.

Scenario: what happens when you change jobs

A worker considering a relocation to Ticino might wonder if the new employer applies

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

Before signing a new employment contract, it is helpful to follow an orderly path. The first step is to determine whether you are an old or new cross-border worker, because your tax treatment depends on this. The second is to verify that the new job falls within the conditions of the G Permit and, in case of a change of canton, which additional requirements apply.

Step-by-step procedure

1. Status check: old cross-border worker (before 17/7/2023) or new cross-border worker. From 1 January 2024, with the ratification of Law 83/2023, the new regime is fully applied. 2. Payslip control: source tax must be withheld in Switzerland, at the rates set by the AFC/ESTV at the federal level and by the cantonal administrations. The Italian IRPEF rates (23% up to €28,000, 35% between €28,001 and €50,000, 43% above €50,000) only matter for calculating the tax credit in the CE section of the 730 form. 3. LPP check: the new employer is required to join a recognised pension fund; check the contribution bracket and coordinated salary. 4. Notification to INPS: any update of the insurance position for the Italian pension, with a possible request for the totalisation of contributions. 5. LAMal choice: confirmation or change of the right of option for health insurance.

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Frequently Asked Questions

Does the border worker over 55 who changes jobs keep the G Permit?: Yes, the G Permit is linked to the status of frontier worker and not to the individual employer. The change of employment, as long as the new relationship remains in Switzerland, does not normally entail the revocation of the permit. If the change involves a different working canton, the conditions applied by the new competent cantonal authority must be verified.
Changing employers after the age of 55 makes you lose the transitional regime 2024–2033?: No. The transitional regime with exemption of €7,500 is linked to the date of commencement of activity as a frontier worker (before 17/7/2023), not to the individual employer. Changing employment in continuous status does not invalidate the benefit, which is gradually reduced until 2033 according to the percentages established by the New Agreement.
How does the change of job affect the LPP after the age of 55?: The old-age credit accumulated in the fund of the previous employer remains in the pension fund of origin, or can be transferred to the fund of the new employer. The LPP rates vary from 7% to 18% depending on the age group. For a person over 55, it is advisable to assess the impact on the retirement strategy, including any capital withdrawal.
Does the tax at source change by changing jobs?: The tax at source is withheld in Switzerland according to the rates established by AFC/ESTV and the cantonal administration. The New Agreement of 23/12/2020, in force since 1 January 2024, has modified the extent of the exemption (€7,500 for old border crossers) and the exemption (€10,000 for new ones), but not the principle whereby Italy avoids double taxation by means of a tax credit in the EC framework of 730.
Do you need to communicate the change of employer to INPS?: It is advisable to update your position at INPS to ensure the correct aggregation of contributions for Italian pension purposes. The communication is not linked to the change of permit, but to the continuity of contributions. In the event of a prolonged interruption between the two jobs, the effects on insurance coverage and unemployment must be assessed.