Ticino Seasonal Work: Rules, G Permit and Rights

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:

• Certificate of income from the Swiss employer (official document)
• Copy of the withheld tax documentation
• Valid G permit documentation
• AVS number
• Any contribution payment receipts

Step 5 — Italian tax return

By May 31 of the following year, the border worker (through CAF, specialized tax consultant, or online at the Agenzia Entrate portal) submits the model 730 or Modello Unico in Italy. In the CE section of the 730 ('Foreign income credit'), they report:

• Swiss gross income (for the actual work period)
• Swiss tax withheld at source
• AVS number

The Agenzia delle Entrate calculates the IRPEF due on the total amount and applies the automatic foreign income credit. For seasonal border workers with income below €28,000 (23% tax bracket), the result is usually a refund (ristorno), credited within 3–6 months to the border worker's Italian bank account.

Support tools and consulting

To simulate the net amount of a paycheck and check the impact of federal, cantonal, and Swiss contributions, the salary calculator is the essential tool. By entering the monthly gross, nationality (Italy), marital status, and border worker status, the simulator immediately shows the expected withholdings and net amount.

For specific questions about refunds, conflicting regulations, LAMal management, or personal case peculiarities, it is strongly recommended to consult a specialized tax consultant in border law, who can ensure compliance with both tax systems and maximize the recovery of foreign income credits.