Who can apply for the G permit if you only work seasonally in Ticino?

Anyone residing in Italy and working as an employee in Switzerland, even only for specific seasonal periods, may apply for a G permit. The employer and the border worker must fill out the application at the Department of Finance and Economy (DFE) of Ticino, in coordination with SEM. No permanent employment is required: the permit is valid for temporary and seasonal contracts, as long as the work is actually carried out in Switzerland. The procedure typically takes 2–3 weeks.

How are tax rebates calculated in seasonal work?

The refund is the difference between the Swiss tax already withheld at source and the Italian personal income tax due. In seasonal work, the IRPEF is calculated only on the income of the months actually worked. For example, if the border worker earns €15,000 in 6 months of the season, the Italian personal income tax at 23% (up to €28,000) is lower than the Swiss tax paid, generating a refund. The declaration 730 in Italy in the EC framework activates this tax credit mechanism automatically.

What AVS/AI contributions do I have to pay if I only work a few months a year?

The AVS/AI contributions at 5.3% (employee share) and AD/AC at 1.1% (up to CHF 148'200 gross) accumulate month by month, regardless of the total duration of the annual employment. If you work 3 months, contributions are calculated on those 3 months. These payments flow into your individual AVS account and count in full for the calculation of old age and disability pension: there is no penalty for fragmented employment, as long as it is regularly documented.

Do I have to choose between Italian and Swiss health insurance (LAMal)?

Permit G requires mandatory sickness coverage. If you already have insurance through INPS in Italy and continue to pay contributions, you can keep that coverage. Alternatively, you can opt for LAMal Switzerland, with adult deductibles from CHF 300 to CHF 2,500 per year depending on the coverage chosen. The decision must be communicated to the employer and the cantonal authorities.

What changes for me from 1 January 2024 with the new agreement?

From 1 January 2024, the new agreement (signed on 23 December 2020, ratified by Italian law 83/2023) introduces an annual deductible of €10,000 for new frontier workers or €7,500 for old frontier workers until 2033, and clarifies the tax refund mechanism. The tax continues to be withheld in Switzerland, but Italy automatically applies the credit in declaration 730. For seasonal border crossers, these changes simplify the recovery of refills and reduce the risk of double taxation.

Ticino Seasonal Work: Rules, G Permit and Rights (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 22 August 2026

Commuters crossing the Swiss-Italian border checkpoint in Ticino during morning rush hours

From 2024, the new tax agreement reforms taxes and refunds for border workers. Rules for G leave, taxation and rights in seasonal work in Ticino.

Context

In a nutshell

New border agreement from 1 January 2024: changes in taxation and refunds
Permit G: authorizes permanent or seasonal border work from Switzerland
Withholding tax in Switzerland, tax credit by Italian declaration
Excess €10,000 per year (new frontier workers), €7,500 (old until 2033)

Key facts

What: New tax regime and G permit for seasonal border workers
When: Effective January 1, 2024 (signed December 23, 2020)
Where: Ticino (Italy-Switzerland border guards)
Who: Permanent, seasonal and occasional border guards
Exemption: €10,000 deductible (new frontier workers); €7,500 (old until 2033)
Tax: Withheld only in Switzerland; Italy applies tax credit
Contributions: AVS/AI/IPG 5.3%, AD/AC 1.1%, IRPEF Italy 23–43%

The new 2024 tax agreement and the implications for seasonal

As of 1 January 2024, the new tax agreement between Italy and Switzerland, signed on 23 December 2020 and ratified by the Italian Parliament with Law 83 of 13 June 2023, fully enters into force and transforms the tax framework for Ticino border workers. This agreement redefines how social contributions are calculated and collected, as well as the mechanism of tax refunds.

For those who work seasonally in Ticino (summer, winter, specific periods of the year), the change is relevant and direct. The new legislation distinguishes between "old frontiersmen" — those who worked in

Operational details

AVS contributions and management of the second pillar for fragmented employment

The Swiss contribution structure is a crucial aspect for the seasonal frontier. Switzerland automatically applies AVS (Old Age and Survivors Insurance) / AI (Disability Insurance) / IPG (Income Loss Allowance) withdrawals at 5.3% as an employee share, plus AD (Unemployment Insurance) / AC (Occupational Accident Insurance) at 1.1%, up to a maximum of CHF 148'200 of annual income. Both are deducted from the paycheck and communicated to the cantonal tax administration (AFC/ESTV at the federal level).

For those who work in a fragmented way — only summer, only winter, or specific seasons — the accumulation of contributions takes place month by month, proportionate to the number of days actually worked. There is no seasonal employment penalty: each work month contributes in full to the individual AVS account, affecting the entitlement and amount of the old-age and disability pension. A six-month work season accrues 50% of annual contributions; this record remains valid throughout your career.

As for the second pillar (LPP, occupational pension fund), the contribution varies by age group: from 25 years onwards it ranged between 7% and 18% of income. For short seasonal jobs, some employers offer exemptions up to a minimum contractual duration; it is

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

Procedure in practice: five steps to start

Step 1 — Request a G permit at the cantonal authorities

Before starting work, the Swiss employer and the border worker complete the G permit application at the competent cantonal office. In Ticino, the authority is the Department of Finance and Economy (DFE), in coordination with SEM (State Secretariat for Migration). The procedure is simplified and does not require an open-ended contract: even explicit seasonal contracts are valid. The typical processing times are 2–3 weeks.

Step 2 — Registration with AVS and notification to the contribution administration

Once the permit is issued, the border worker obtains an AVS number (if they do not already have one). This number is essential for tracking all Swiss contributions accumulated throughout their career. The employer immediately notifies the Federal Administration of Contributions (AFC/ESTV) and the Ticino cantonal administration, indicating the start date, expected income, and type of contract (seasonal). This flow is automatic and ensures that contributions are correctly recorded.

Step 3 — Control of the first paycheck

In the first paycheck, the border worker checks for:

Swiss source tax withholding (visible amount)
AVS/AI/IPG deductions at 5.3% (should appear)
AD/AC deductions at 1.1%, if the annualized gross is less than CHF 148,200
Clearly indicated AVS number
Consistent net amount with the gross minus the indicated withholdings

Any discrepancies should be reported to the employer or tax consultant.

Step 4 — Collection of documentation for the Italian tax return

At the end of the work season (or calendar year), the border worker collects:

…

Frequently Asked Questions

Who can apply for the G permit if you only work seasonally in Ticino?: Anyone residing in Italy and working as an employee in Switzerland, even only for specific seasonal periods, may apply for a G permit. The employer and the border worker must fill out the application at the Department of Finance and Economy (DFE) of Ticino, in coordination with SEM. No permanent employment is required: the permit is valid for temporary and seasonal contracts, as long as the work is actually carried out in Switzerland. The procedure typically takes 2–3 weeks.
How are tax rebates calculated in seasonal work?: The refund is the difference between the Swiss tax already withheld at source and the Italian personal income tax due. In seasonal work, the IRPEF is calculated only on the income of the months actually worked. For example, if the border worker earns €15,000 in 6 months of the season, the Italian personal income tax at 23% (up to €28,000) is lower than the Swiss tax paid, generating a refund. The declaration 730 in Italy in the EC framework activates this tax credit mechanism automatically.
What AVS/AI contributions do I have to pay if I only work a few months a year?: The AVS/AI contributions at 5.3% (employee share) and AD/AC at 1.1% (up to CHF 148'200 gross) accumulate month by month, regardless of the total duration of the annual employment. If you work 3 months, contributions are calculated on those 3 months. These payments flow into your individual AVS account and count in full for the calculation of old age and disability pension: there is no penalty for fragmented employment, as long as it is regularly documented.
Do I have to choose between Italian and Swiss health insurance (LAMal)?: Permit G requires mandatory sickness coverage. If you already have insurance through INPS in Italy and continue to pay contributions, you can keep that coverage. Alternatively, you can opt for LAMal Switzerland, with adult deductibles from CHF 300 to CHF 2,500 per year depending on the coverage chosen. The decision must be communicated to the employer and the cantonal authorities.
What changes for me from 1 January 2024 with the new agreement?: From 1 January 2024, the new agreement (signed on 23 December 2020, ratified by Italian law 83/2023) introduces an annual deductible of €10,000 for new frontier workers or €7,500 for old frontier workers until 2033, and clarifies the tax refund mechanism. The tax continues to be withheld in Switzerland, but Italy automatically applies the credit in declaration 730. For seasonal border crossers, these changes simplify the recovery of refills and reduce the risk of double taxation.