Who works in Ticino from San Bartolomeo pays taxes in Switzerland or in Italy?

Tax at source is withheld in Switzerland directly from the Ticino employer on the paycheck. In Italy, the frontier worker declares Swiss labour income in the 730 EC framework: the Italian personal income tax (variable per tier) is offset by the tax credit equal to the Swiss taxes already paid, avoiding double taxation according to the Convention of 9 December 1976.

What is the difference between old border workers and new border workers from 2024?

From 1 January 2024 (New Frontier Agreement, Law 83/2023), frontier workers already active before 17 July 2023 retain an exemption of €7,500 per year exemption from Italian income (transitional regime 2024–2033). New frontier workers benefit from a higher deductible of €10,000. Beyond the threshold, income is taxed with Italian progressive IRPEF 23–43%.

What are the social contributions paid while working in Ticino?

The employee pays in Switzerland: AVS/AI/IPG 5.3%, AD/AC 1.1% (on income up to CHF 148'200), LAINF 0.7-1.5%, and LPP (second pillar) 7–18% based on age (from 25th year). These payments start from the first day of work and accumulate towards the Swiss pension and the capital of the second pillar.

How does health insurance work for a border worker residing in Italy?

The G Permit frontier worker has the right of option: he can choose a Swiss LAMal cashier (CHF 300–2500 deductible) or stay in the Italian health service. Those who opt for LAMal Switzerland are exempt from Italian health contributions (INPS bonus). The choice must be declared within three months of the start of the work.

What documents are needed to start a job assignment in Ticino?

The Ticino employer registers the contract with the SEM (State Secretariat for Migration) with a copy of the identity document, contract, and prospective pay slip. SEM issues Permit G in 5–10 days. Only after SEM registration can the contract legally run.

Living in San Bartolomeo Val Cavargna, working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 19 August 2026

Road connection from San Bartolomeo Val Cavargna to Ticino border at sunset

Practical guide for border workers: crossings, taxation, LAMal, G permit, fixed costs, first assignment procedure and economic convenience scenarios between Italy and Switzerland.

Context

In a nutshell

Frontier G: withholding taxes only in Switzerland, Italian flat tax coupon on frontier work income by EC framework tax credit
New Frontier Agreement in force from 1 January 2024: deductible €7,500 (old frontier workers) or €10,000 (new) on work income
AVS/AI/IPG: employee contribution 5.3%, AD/AC 1.1%, coverage from first Swiss euro
LAMal: mandatory option for G border workers, free choice between Swiss coffers (excess CHF 300–2500)

Key facts

What: Working in Canton Ticino as an Italian border resident (Permit G)
Where: San Bartolomeo Val Cavargna (province of Como, Lombardy) → Ticino via Brogeda, Gaggiolo or Ponte Tresa
When: Valid from registration with SEM (State Secretariat for Migration) and signing of Swiss employment contract
Who: Italian and EU citizens; Swiss administration: SECO (State Secretariat for the Economy), AFC/ESTV (Federal Tax Administration)
Tax amount: Tax rate at source Ticino (variable by canton and income); Italian dry coupon 23–43% on the net Swiss amount declared to the Italian tax authorities

San Bartolomeo Val Cavargna, municipality of Val Cavargna in the province of Como, overlooks the Ticino border with a strategic proximity to the passes of Brogeda, Gaggiolo and the access roads to Lugano, Mendrisio and Bellinzona. For those who choose to work in Ticino while maintaining Italian residence, the border regime (Permit G)

Operational details

Social contributions and social security coverage

Those who work in Ticino with a G Permit pay mandatory contributions according to the Swiss system, managed by the AFC/ESTV and the cantonal offices. The employee pays about CHF 557 monthly between AVS (Old Age Insurance)/AI (Disability)/IPG (Lost Earnings Allowance): contribution 5.3%. Added to this are AD (Unemployment Insurance) 1.1% of salary (with an annual cap of CHF 148'200) and LAINF (Accident Insurance) 0.7-1.5%, in addition to the LPP (Compulsory Occupational Insurance, the second pillar) which varies between 7% and 18% based on age (from 25 years). The basis of calculation is the Swiss gross salary, not the Italian net salary.

AVS affiliation starts from the first day of work: there is no minimum income threshold to access. This continuity is crucial because the years of payment in Switzerland are added to the years of Italian residence in Italy at the INPS (National Social Security Institute), creating a global contribution account recognized by both countries for the purposes of old-age pension.

Health Insurance: Choice and Obligations

Border workers registered in category G in Ticino have the right of option on health insurance (LAMal): they can choose to insure themselves at a Swiss bank (deductible between CHF 300 and CHF 2500 at their choice) or remain registered with the Italian national health service, as long as they explicitly declare the choice

Useful planning tools

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

Key points

Startup Procedure: Concrete Steps

Before accepting a work assignment in Ticino, the cross-border worker must obtain the clearance (nulla osta) from the SEM (State Secretariat for Migration). The Ticino employer initiates the registration procedure with the SEM, attaching the employment contract, a specimen payslip, and copies of identity documents. The SEM communicates the Permit G number within approximately 5–10 working days; only after this notification can the contract begin. Working without SEM registration exposes both employee and employer to administrative penalties and retroactive exclusion from contributions.

Annual Tax Procedure: Form 730 Declaration and Section CE

By April 30 of the year following the income (electronic submission by November 30 if through a tax advisor), the cross-border worker must file the tax return using form 730 (or the standard form if receiving other income). In section CE (dedicated to foreign employment income), the cross-border worker declares the Swiss gross amount, Swiss taxes withheld monthly at source, the applicable allowance (€7,500 or €10,000), the resulting Italian taxable income, and the tax credit equal to Swiss withholdings. The Revenue Agency calculates the income tax due and automatically offsets it against the credit, generating a refund if the resulting tax is less than the Swiss taxes already paid.

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Frequently Asked Questions

Who works in Ticino from San Bartolomeo pays taxes in Switzerland or in Italy?: Tax at source is withheld in Switzerland directly from the Ticino employer on the paycheck. In Italy, the frontier worker declares Swiss labour income in the 730 EC framework: the Italian personal income tax (variable per tier) is offset by the tax credit equal to the Swiss taxes already paid, avoiding double taxation according to the Convention of 9 December 1976.
What is the difference between old border workers and new border workers from 2024?: From 1 January 2024 (New Frontier Agreement, Law 83/2023), frontier workers already active before 17 July 2023 retain an exemption of €7,500 per year exemption from Italian income (transitional regime 2024–2033). New frontier workers benefit from a higher deductible of €10,000. Beyond the threshold, income is taxed with Italian progressive IRPEF 23–43%.
What are the social contributions paid while working in Ticino?: The employee pays in Switzerland: AVS/AI/IPG 5.3%, AD/AC 1.1% (on income up to CHF 148'200), LAINF 0.7-1.5%, and LPP (second pillar) 7–18% based on age (from 25th year). These payments start from the first day of work and accumulate towards the Swiss pension and the capital of the second pillar.
How does health insurance work for a border worker residing in Italy?: The G Permit frontier worker has the right of option: he can choose a Swiss LAMal cashier (CHF 300–2500 deductible) or stay in the Italian health service. Those who opt for LAMal Switzerland are exempt from Italian health contributions (INPS bonus). The choice must be declared within three months of the start of the work.
What documents are needed to start a job assignment in Ticino?: The Ticino employer registers the contract with the SEM (State Secretariat for Migration) with a copy of the identity document, contract, and prospective pay slip. SEM issues Permit G in 5–10 days. Only after SEM registration can the contract legally run.