When will the new quota for cross-border workers take effect?

The effective date indicated in the text is the year 2027. The source specifies that collection of the tax would begin in 2027 and OCST highlighted that the provision is no longer retroactive to 2024. However, the measure is presented as a budget law enacted by the Meloni Government and intended for parliamentary discussion: the response therefore reflects the content of the text.

What will the monthly amount of the health tax be?

The new criterion provides for a fixed amount between 30 and 150 euros per month. The precise amount will be defined each year by the region of residence, so the source does not indicate a single amount valid for all cross-border workers. For dependents, an additional maximum amount of 50 euros is provided. These values are those reported in the text of the new budget law.

How did the calculation work before the change?

The criterion indicated thus far was proportional to the monthly salary. The amount could be between 3% and 6% of the salary, with a minimum of 30 euros and a maximum of 200 euros for each month. Comparison with the new text therefore shows the shift from a percentage to a fixed amount, but does not make it possible to calculate the individual amount without knowing the region's decision.

What is the penalty for non-payment?

The draft budget law provides, in the event of non-payment, an administrative penalty equal to 100% of the unpaid amount. The source does not specify additional interest, deadlines or recovery procedures. Instead, it reports OCST's observation regarding the effective date: according to the most representative Swiss trade union, collection would begin in 2027 and the provision would no longer be retroactive to 2024.

Cross-border workers, proposed healthcare tax: 30-150 euros from 2027

By Laura Bianchi (editorial byline of the newsroom, AI-generated text) · Published on 2 November 2026

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The Meloni Government has passed a budget law that modifies the cost-sharing contribution paid by cross-border workers to the National Health Service, the health tax they are required to pay.

Context

TL;DR

The text provides for a fixed fee: 30-150 euro from 2027
The amount will be decided each year by the region of residence
The old criterion ranged from 3% to 6% of the monthly salary
Failure to pay: administrative penalty of 100%

Key facts

Effective date → from 2027
Monthly amount → from 30 to 150 euros
Decision → region of residence, every year
Dependents → up to 50 additional euros
Penalty → 100% of the unpaid amount

The Meloni Government has passed a budget law that modifies the cost-sharing contribution paid by cross-border workers to the National Health Service, the health tax they are required to pay. The text is now set for parliamentary debate. The change concerns the payment intended to ensure greater funding for healthcare in border areas.

The change in the budget text

Article 70 of the new Italian budget law provides, starting in 2027, for a switch to a fixed monthly amount between 30 and 150 euros. The amount will not be the same for everyone: the text indicates that the contribution will be determined each year by the region of residence. The source also refers to the individual regions concerned as the entities responsible for deciding the specific amount.

In the official paragraph concerning the salaries of former cross-border workers, prior to 17 July 2023, the effective date indicated is therefore 2027. For dependents, an additional maximum amount of 50 euros is provided. This concerns the new cost-sharing contribution to the SSN, not a payment described as a percentage of salary.

The proposal thus changes the criterion used to present the healthcare contribution for cross-border workers. The source does not indicate a single nationwide amount: it leaves the actual amount to the region of residence and sets only the minimum and maximum monthly limits.

Operational details

From proportional calculation to fixed fee

The comparison between the mechanism described so far and the one included in the budget text concerns both the calculation basis and the monthly cap. Before the change, the payment was linked to the monthly salary: the source indicates a percentage between 3% and 6%, with a minimum of 30 euro and a maximum of 200 euro for each month. The 3% and 6% are therefore the two endpoints of the specified percentage, while 30 and 200 euro are the monetary limits.

The figures compared

Table 1: Item
Item	Criterion indicated so far	New criterion provided for
Base	Monthly salary	Fixed sum
Calculation	From 3% to 6% of the monthly salary	Not expressed as a percentage
Minimum limit	30 euro per month	30 euro per month
Maximum limit	200 euro per month	150 euro per month
Determination	Proportional criterion	Region of residence, each year

The comparison highlights a specific change: the new text does not tie the amount to a percentage of the salary, but establishes a monetary range. The minimum remains at 30 euro per month, while the stated maximum goes from 200 to 150 euro; the nominal difference between the two caps is 50 euro per month. However, this figure does not make it possible to determine how much each individual cross-border worker will pay, because the amount within the new range will have to be decided by the region.

The frequency is also still expressed in months: the previous criterion referred to an amount for each month and the new text indicates a monthly amount. The source does not provide individual salaries, regions with figures already approved, or simulations. Therefore, the comparison can describe the structure of the two systems, but cannot be turned into a personalized estimate.

Key points

Effective date and penalties in the draft

The OCST, identified by the source as the most representative Swiss trade union, pointed out a positive element in the text: the provision would no longer be retroactive to 2024. According to this interpretation, collection of the contribution would begin in 2027, the same effective date reported in the paragraph on the fixed amount. The conditional verb reflects the status of the measure, which is still scheduled for parliamentary discussion.

In the event of non-payment, the draft provides for an administrative penalty equal to 100% of the unpaid contribution. The source does not indicate any other penalties, interest, calculation methods or recovery procedures; these elements cannot be inferred from the text provided.

The AFC information sheet, listed among the official references for cross-border workers' taxation, concerns withholding tax on employment income, which is withheld in Switzerland. For new cross-border workers, Switzerland levies up to 80% and Italy taxes the income, with a tax credit to eliminate double taxation; former cross-border workers are taxed only in Switzerland. This tax information does not add any figures to the contribution to the SSN described by the source.

What the text does not quantify

It does not address rebates or the New Cross-Border Workers Agreement either. For official documentation on the SSN contribution, the reference indicated is the Ministry of Health Decree 11/14/2025. The scope of the report therefore remains that described by the source: monthly amount, regional decision, dependents, effective date and penalty. To compare the tax items on a payslip, tax calculator is available.

Source: comozero.it

Frequently Asked Questions

When will the new quota for cross-border workers take effect?: The effective date indicated in the text is the year 2027. The source specifies that collection of the tax would begin in 2027 and OCST highlighted that the provision is no longer retroactive to 2024. However, the measure is presented as a budget law enacted by the Meloni Government and intended for parliamentary discussion: the response therefore reflects the content of the text.
What will the monthly amount of the health tax be?: The new criterion provides for a fixed amount between 30 and 150 euros per month. The precise amount will be defined each year by the region of residence, so the source does not indicate a single amount valid for all cross-border workers. For dependents, an additional maximum amount of 50 euros is provided. These values are those reported in the text of the new budget law.
How did the calculation work before the change?: The criterion indicated thus far was proportional to the monthly salary. The amount could be between 3% and 6% of the salary, with a minimum of 30 euros and a maximum of 200 euros for each month. Comparison with the new text therefore shows the shift from a percentage to a fixed amount, but does not make it possible to calculate the individual amount without knowing the region's decision.
What is the penalty for non-payment?: The draft budget law provides, in the event of non-payment, an administrative penalty equal to 100% of the unpaid amount. The source does not specify additional interest, deadlines or recovery procedures. Instead, it reports OCST's observation regarding the effective date: according to the most representative Swiss trade union, collection would begin in 2027 and the provision would no longer be retroactive to 2024.