Who is applying for the G Permit?

Not the border worker himself, but the Swiss employer. The employer collects the documentation from the candidate, fills in the official forms and submits the file to the Ticino cantonal office. The procedure is therefore the responsibility of the employer, who remains the administrative reference point throughout the process.

How long does it take to get G Leave?

Approximately 2–4 weeks if the documentation is complete and we are in low season. In summer or during periods of administrative burden, it can last up to 2–3 months. Time depends on completeness of documents, precedence checks, and office workload. The employer may request weekly updates at the cantonal counter.

What documents are needed to apply for the G Leave?

Identity document (passport or Italian identity card), employment contract with salary and job, criminal certificate, bank details (IBAN), and official forms completed by the employer. The documentation is gathered by the Swiss employer, who transmits it to the Ticino cantonal office.

Is the G-Permit valid throughout Switzerland or only in Ticino?

Permit G is linked to the canton where you work: in this case Ticino. If you change canton, it may be necessary to renew the permit according to the rules of the new canton. The permit is always associated with a specific employment relationship with a certain employer.

Once I have obtained the G Permit, am I automatically enrolled in Swiss social security systems?

Yes, from the day of commencement of work indicated in the contract. The employer enrolls you at: Cassa AVS (first pillar, 5.3% of the envelope), Cassa LPP (second pillar, 7–18%), accident insurance (LAINF 0.7–1.5%), unemployment insurance (AD 1.1%). For health insurance (LAMal), you have the right of option: you can maintain Italian coverage or enroll in a Swiss fund within 30 days.

Permit Request G: complete step-by-step procedure

Di Redazione Frontaliere Ticino · Published on 22 August 2026

Chiasso border crossing between Ticino and Lombardy, main entry point for daily cross-border workers

Practical guide to applying for the G Permit: the subjects involved, documents required, waiting times, and the tax and social security implications for the Ticino-Italy border crossing.

Context

In a nutshell

Permit G: work authorization for EU/EFTA nationals working in Switzerland and residing abroad
Procedure initiated by the Swiss employer at the cantonal office and SEM
Main documents: identity, employment contract, criminal certificate

Key facts

What: Cross-border work authorization in Switzerland
Who: Swiss employer, Canton Ticino Migration Office, SEM (State Secretariat for Migration)
Where: Ticino Migration Office (Bellinzona), SEM (Bern)
When: Administrative procedure, variable times per canton and season
Validity: Generally 5 years, renewable
Access: Italian and EU citizens, residing in Italy, with a concrete job offer in CH

What is the G Permit and who requests it

The G Permit is the work authorization intended for Italian and European Union citizens who maintain residence in their country of origin (or in an EU state) and work in Switzerland. For the Ticino-Italy border crossing, the G Permit is the most common legal form: it allows you to cross the Chiasso, Brogeda, Gaggiolo or Ponte Tresa crossings daily to go to work, without moving to Switzerland.

Unlike Permit B (permanent residence in Switzerland), Permit G is a temporary solution linked to the specific employment relationship with a certain employer. There is no "Generic G Permit": it is always bound to a job with a defined contract. For

Operational details

Procedure step-by-step: from submission to release

Step 1: Submission of the application at the cantonal Ticino counter. The employer, or a HR consultant appointed, presents themselves at the migration counter with the complete file. The office checks the conformity of the documentation; if something is missing, it requires integrations and communicates the terms for the correct presentation.

Step 2: Priority check. The cantonal office checks if the job opening was opened before to Swiss citizens, EEA residents in Switzerland, or already active border workers G, or if it was reserved for the specific candidate for rare job. This check requires some working days and cannot be skipped.

Step 3: Transmission to SEM. Once the priority is confirmed, the file is forwarded to SEM for federal review. Here, administrative checks, security and anti-terrorism archive checks are carried out.

Step 4: Issuance and collection of the permit. If SEM approves, it communicates the release to the cantonal office of Ticino, which notifies the border worker. The permit can be collected at the counter within pre-established times.

Step 5: Automatic enrollment in Swiss pension systems. From the agreed day in the contract, the employer is responsible for enrolling the border worker in: cantonal AVS (first pillar), LPP company fund (second pillar), injury insurance (SUVA or private LAINF), and unemployment insurance (AD).

Real times and variability of the procedure

Two to four weeks is the indicative time for a complete and correct application during low administrative season. If the documentation is incomplete, times are extended for integrations; if we are in peak season (May-September) or complex issues arise on priority, the procedure can last 2-3 months. The border worker should not wait passively: the employer should communicate the state of progress weekly, and at the cantonal office it is always possible to ask for information on times and any accelerated steps.

Permit G vs Permit B: when to choose which

The Permit B (for residents) is suitable for those who decide to move to live in Switzerland. The Permit G is the solution for commuters: Italian residence, Swiss work.

From a tax point of view, the implications are significant. A border worker G pays the withholding tax directly on the Swiss income according to the New Border Agreement (in force from January 1, 2024, ratified by Italy with Law 83/2023). Italy avoids double taxation through a tax credit in the CE framework of the income tax return. A resident B pays in both countries, benefiting from the Convention against double taxation (March 9, 1976). The choice of permit has significant repercussions on the wallet.

Implications for the border worker's pension and tax

Accepting a job as a border worker G entails mandatory Swiss payments: AVS (first pillar) 5.3% of the payroll, invalidity and death insurance (AI/IPG) included, unemployment insurance (AD) 1.1% on income up to CHF 148,200, injury insurance (LAINF) 0.7-1.5% at the employer's expense. The second pillar (LPP, pension fund) varies from 7-18% of the payroll according to age (the rates increase from the 25th year) and fund selected by the employer.

These payments remain credited and count towards the old-age pension. For older border workers (those who already had border worker status before July 17, 2023), a transitional regime applies until 2033 with a CHF 7,500 exemption on health tax. New border workers from 2024 onwards have a EUR 10,000 exemption according to the New Border Agreement.

The withholding tax is withheld ONLY in Switzerland, not in Italy. In the 730 declaration (or Redditi), the border worker declares the foreign work income; the tax credit in the CE framework compensates the Swiss withholding, preventing double taxation. At INPS, the border worker continues to pay separate management contributions if they have Italian autonomous income; otherwise, they are excluded from INPS as an employee (the main pension is AVS Swiss).

For a precise estimate of the net payroll and taxes, consult the border worker calculator by entering gross salary, canton, and marital status.

Useful planning tools

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

Key points

Checklist before signing the contract

Before accepting a Swiss job offer, check that: (1) the employer is willing to handle the G Permit procedure (most do, but it's best to confirm); (2) the contract clearly specifies salary, hours, start date, workplace, and duration; (3) you possess a valid Italian passport or ID card; (4) you know which border crossing you will use daily (Chiasso, Brogeda, Gaggiolo, Ponte Tresa) and the average transit times.

Documents to provide to the employer

Once the preliminary contract is signed, the employer will ask for: (1) a copy of your ID document; (2) a certificate of good conduct from your Italian municipality of residence; (3) your Italian bank IBAN; (4) your Italian address; (5) your phone number and email. Provide the documentation within the required timeframe: delays will block the presentation.

Salary calculation and online simulation

The Swiss salary includes: agreed gross salary, AVS/AI/IPG deductions (~5.3%), unemployment insurance (1.1% on CHF 148'200), LAINF (0.7–1.5%, employer-paid), LPP (variable 7–18% based on age). For a net estimate, simulate the salary by entering gross data, canton, and marital status.

Regarding taxes: the withholding tax is deducted directly and paid by the employer. In Italy, complete the 730 declaration, reporting foreign income; the CE framework avoids double taxation. If you're a single employee with no other income, the 730 is straightforward.

Entities to contact for doubts or delays

If the procedure is blocked: Ticino Migration Office (Department of Institutions and Territory, Bellinzona) for progress updates; SECO (Bern) for information on frontier legislation; SEM for federal review; CAF or Italian accountant for support with 730 declaration and tax credit.

Practical tools available

Once employed, use: salary calculator to verify your net salary every month; comparator G Permit vs B to assess whether commuting is convenient; CHF/EUR exchange tables if you manage accounts in different currencies; guide to frontier meal vouchers if you're entitled to tax recovery.

From contract to first salary

The average time from contract signing to first salary is 4–8 weeks if everything proceeds smoothly. Don't wait passively: ask the employer for a weekly update. Once you acquire the G Permit, the 5-year renewal is simplified; you'll access pre-employment benefits (AVS, LPP, LAMal with option right) and frontier tax benefits, making this choice economically convenient for thousands of Italian workers in Ticino.

Frequently Asked Questions

Who is applying for the G Permit?: Not the border worker himself, but the Swiss employer. The employer collects the documentation from the candidate, fills in the official forms and submits the file to the Ticino cantonal office. The procedure is therefore the responsibility of the employer, who remains the administrative reference point throughout the process.
How long does it take to get G Leave?: Approximately 2–4 weeks if the documentation is complete and we are in low season. In summer or during periods of administrative burden, it can last up to 2–3 months. Time depends on completeness of documents, precedence checks, and office workload. The employer may request weekly updates at the cantonal counter.
What documents are needed to apply for the G Leave?: Identity document (passport or Italian identity card), employment contract with salary and job, criminal certificate, bank details (IBAN), and official forms completed by the employer. The documentation is gathered by the Swiss employer, who transmits it to the Ticino cantonal office.
Is the G-Permit valid throughout Switzerland or only in Ticino?: Permit G is linked to the canton where you work: in this case Ticino. If you change canton, it may be necessary to renew the permit according to the rules of the new canton. The permit is always associated with a specific employment relationship with a certain employer.
Once I have obtained the G Permit, am I automatically enrolled in Swiss social security systems?: Yes, from the day of commencement of work indicated in the contract. The employer enrolls you at: Cassa AVS (first pillar, 5.3% of the envelope), Cassa LPP (second pillar, 7–18%), accident insurance (LAINF 0.7–1.5%), unemployment insurance (AD 1.1%). For health insurance (LAMal), you have the right of option: you can maintain Italian coverage or enroll in a Swiss fund within 30 days.