What are the main Swiss contribution rates?

For workers in Switzerland, the main rates include: AVS/AI/IPG at 5.3% paid by the employee, AD/AC at 1.1% (with a salary cap of CHF 148'200), LAINF between 0.7% and 1.5%, and the LPP, which varies from 7% to 18% based on the age group, applied from 25 years.

How is double taxation between Italy and Switzerland avoided?

Double taxation is avoided through the tax credit mechanism, which allows the taxpayer to deduct from the taxes due in Italy what has already been paid in Switzerland. The tax at source is withheld only in Switzerland, while in Italy the declaration is made through the EC framework of the model 730.

What changes between old and new border crossers from 2024?

Old frontier workers (already active before 17 July 2023) enjoy a transitional regime until 2033 with an exemption of 7,500 euros. The new frontier workers, hired from 1 January 2024, benefit from an exemption of 10,000 euros, as established by the new tax agreement.

Pensions August 2026: INPS payroll and changes in amount (cross-border guide)

Di Laura Bianchi · Published on 29 July 2026

Analysis of the timing of the INPS coupon of August 2026 and the factors that affect the amount of the pension for workers.

Context

In a nutshell

The INPS coupon for August 2026 follows the usual deadlines.
Changes in the amount may depend on tax adjustments.
Taxation follows the rules in force between Italy and Switzerland.

Key facts

What: INPS Cedolino August 2026
When: August 2026
Who: INPS
Tax at source: Withheld only in Switzerland
AVS/AI/IPG: 5.3% to be paid by the employee
AD/AC: 1.1% borne by the employee
LAINF: 0.7-1.5%
LPP: 7–18% based on age

The disbursement of pension treatments for the month of August 2026 by INPS follows the standard management and liquidation procedures. The pay slip represents the fundamental document where the items that make up the net amount are reported, including tax withdrawals and any social security deductions. For workers who have worked in cross-border contexts, it is essential to consider how the Convention against Double Taxation, signed on 9 December 1976, regulates income flows between Italy and Switzerland. Switzerland, it should be remembered, is not an EU/EEA member.

Income management and withdrawals

In the area of social security and taxation, the Swiss system applies specific payroll levies. As for the rates and contributions, the management provides for the payment of the AVS/AI/IPG equal to 5.3% paid by the employee. Added to this is the AD/AC unemployment insurance contribution, set at 1.1% with a salary cap of CHF 148'200.

Operational details

Tax and social security implications

For those in receipt of a pension, understanding the changes in the amount is crucial. Often, the August paycheck can fluctuate due to tax adjustments defined by the Revenue Agency. It is important to distinguish between Swiss and Italian taxation, especially for those who have paid contributions in both systems. Italy, through the tax credit, prevents the same income from being taxed twice. The new border guards agreement, signed on 23 December 2020 and in force from 1 January 2024 (Law 83 of 13 June 2023), introduced specific regimes.

Old frontier workers, defined as those who worked in Switzerland before 17 July 2023, benefit from a transitional regime until 2033 with an exemption of 7,500 euros. For new frontier workers, the deductible has been set at 10,000 euros. These thresholds directly affect the tax base on which the IRPEF is calculated in Italy. The current Italian personal income tax rates provide for 23% up to 28,000 euros, 35% for the 28,001-50,000 euro range and 43% for incomes above 50,000 euros. The correct application of these brackets, in combination with the contributions paid in Switzerland (AVS/AI/IPG 5.3%, AD/AC 1.1%), determines the final amount of the net pension. The use of a calcolatore fiscale allows you to simulate the impact of these rates on your income situation, also considering the expected deductions

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

Operating procedures and steps

Constant verification of the INPS coupon is a recommended practice for every retiree. To consult the August 2026 coupon, you must access the official INPS portal through the SPID, CIE or CNS credentials. Once logged in, you can view the details of payments, personal income tax withholdings and any regional and municipal surcharges. In case of discrepancies, it is possible to request clarifications from the territorial offices of the entity.

For those in charge of their financial planning, it is useful to supplement information on social security benefits with targeted advice, especially if you have completed contributory periods abroad. The management of LAMal (health insurance), for those who have the right of option, represents another fixed cost element that affects the family budget, with deductibles ranging between CHF 300 and CHF 2,500 for adults. Don't forget to check your contribution history periodically through official channels. The complexity of the system requires active supervision of any regulatory changes, such as those introduced by the new tax agreement. For an accurate simulation of your contributions and taxes, we invite you to use the dedicated financial planning tool.

Calcola il tuo netto con il simulatore

Frequently Asked Questions

What are the main Swiss contribution rates?: For workers in Switzerland, the main rates include: AVS/AI/IPG at 5.3% paid by the employee, AD/AC at 1.1% (with a salary cap of CHF 148'200), LAINF between 0.7% and 1.5%, and the LPP, which varies from 7% to 18% based on the age group, applied from 25 years.
How is double taxation between Italy and Switzerland avoided?: Double taxation is avoided through the tax credit mechanism, which allows the taxpayer to deduct from the taxes due in Italy what has already been paid in Switzerland. The tax at source is withheld only in Switzerland, while in Italy the declaration is made through the EC framework of the model 730.
What changes between old and new border crossers from 2024?: Old frontier workers (already active before 17 July 2023) enjoy a transitional regime until 2033 with an exemption of 7,500 euros. The new frontier workers, hired from 1 January 2024, benefit from an exemption of 10,000 euros, as established by the new tax agreement.