Does seasonal work of a few months count for AVS?

Yes, every month of contribution to AVS/AI/IPG is recorded. If you are over 25, you also contribute to the LPP (second pillar) according to age group (7–18% of gross). Even a three-month seasonal contract generates pension rights registered and recognised by Switzerland. Keep contribution certificates for reconnection with Italian careers if necessary.

Where do I report seasonal work income in Ticino?

In Italy, through the 730 form of which you are a resident. In the EC framework you will specify the foreign employee income (Switzerland), the amount of source tax paid in Switzerland (CHF converted to EUR) and you will get the tax credit. You will attach the Swiss income certificate issued by the employer. The annual deadline is set by the Revenue Agency (usually April).

I'm a new frontier worker: how does the € 10,000 excess work?

If you started your cross-border activity on or after 17 July 2023, you are entitled to an exemption of € 10,000 per annum on total employee income in Switzerland. Everything that exceeds EUR 10,000 is taxable in Switzerland according to local rates, but always remains subject to the Italian tax credit in 730. This is more favourable than the previous exemption of EUR 7,500 for old frontier workers.

Do I need to take out Swiss Health Insurance (LAMal)?

Border workers with G Permit have the right of option: you can choose to be insured in Switzerland (LAMal) with adult deductibles between CHF 300 and CHF 2,500 or stay in the Italian system (CMI) with the Swiss employer who pays contributions. It's an important decision - evaluate both options based on coverage and your health needs.

How do I recover the excess tax paid in Switzerland?

Through the tax credit in the EC framework of declaration 730. If the source tax paid in Switzerland is higher than the Italian IRPEF due, the Revenue Agency reimburses you for the difference (refund). If less, pay the difference. The mechanism avoids double taxation thanks to the Italian-Swiss Convention of 9 December 1976.

Seasonal work in Ticino: tax guide 2024–2026 (cross-border guide)

Di Marco Ferrari · Published on 22 August 2026

Lugano valley near the Swiss-Italian border, typical setting for seasonal frontalier workers

From 1 January 2024 the New Agreement changes the taxation: Swiss source tax and Italian refunds. Here's how it works for seasonal workers.

Context

Briefly

New Frontier Agreement in effect from January 1, 2024
Income tax withheld only in Switzerland
Refunds in Italy through 730 declaration with tax credit
AVS/LPP contributions calculated on gross Swiss income

Key Facts

When: From January 1, 2024 (New Frontier Agreement)
Where: Ticino and bordering cantons with Italy
Income tax: Switzerland (only country withholding tax)
Refunds: Italy with tax credit (CE frame of 730)
Old border workers: exemption of € 7,500, transitional regime 2024–2033
New border workers: exemption of € 10,000
AVS/AI/IPG rates: 5.3% dependent

With the New Frontier Agreement entering into force on January 1, 2024, the tax situation for those working seasonally in Ticino has changed significantly. Signed on December 23, 2020, and ratified by Italy with Law 83 of June 13, 2023, this agreement completely redraws the tax treatment of border workers. The key element? Income tax is withheld exclusively in Switzerland. Italy, to avoid double taxation, recognizes the tax credit in the income tax return (CE frame of 730). For seasonal workers, this means a more transparent procedure and easier recovery of excess taxes paid, thanks to the Convention on Double Taxation signed on December 9, 1976.

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Operational details

Taxes and contributions: how much you really pay

For those who work seasonally in Switzerland, the calculation of taxes and mandatory contributions follows precise rules. Gross income tax at source is withheld by the employer: there is no single federal rate, but it depends on the canton, municipality and income level. At the same time, mandatory contributions are taken: AVS (old-age and survivors' insurance), AI (disability) and IPG (loss of earnings) together amount to 5.3% of the gross for the employee. Add AD (unemployment insurance) and AC (non-occupational accident insurance) for 1.1% (cap CHF 148,200), plus LAINF (accident insurance) between 0.7% and 1.5%. If you are over 25, you also contribute to LPP (second pension pillar) with rates from 7% to 18% depending on the age group: it is a direct investment for future income.

In Italy, meanwhile, the IRPEF is taken on income not covered by the deductible: 23% up to € 28,000, 35% between € 28,001 and € 50,000, 43% over. But thanks to the EC 730 tax credit, taxes already paid in Switzerland are recognised, thus avoiding double taxation. AVS e LPP per stagionali deserve special attention: every month of contributions counts towards your future income, even if you only work three months a year.

Concrete scenario: two experiences compared

An old border worker who starts in July and works until September in Ticino (12

Key points

How to move: practical checklist for the first seasonal job

If you are about to start a seasonal experience in Ticino, preparation is essential. First, make sure you have the G Permit regularly registered with SEM: it is the document that legitimizes your presence and work activity in Switzerland for the indicated seasonal period. Your employer must be registered with the cantonal tax authorities (AFC/ESTV at federal level, cantonal administration at local level) and is obliged to pay AVS/AI/IPG, AD/AC and LAINF contributions according to the applicable rates.

When you receive your paycheck, check that it clearly indicates the withheld source tax, gross, net, and contribution details. Keep all documents: payment receipts, AVS contribution certificates, letters from tax authorities. If the employer does not regularly pay contributions or withhold tax, report it to SECO (State Secretariat for Economic Affairs) or cantonal authorities: worker protection is a priority.

At the end of the season (and especially if the assignment ends before the end of the year), obtain from the employer a certificate of income (salary statement) that shows the gross, source tax paid, and contributions paid. This document is essential for the Italian tax return: correctly completing the CE box of the 730 form means obtaining the tax credit on taxes already paid in Switzerland.

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Frequently Asked Questions

Does seasonal work of a few months count for AVS?: Yes, every month of contribution to AVS/AI/IPG is recorded. If you are over 25, you also contribute to the LPP (second pillar) according to age group (7–18% of gross). Even a three-month seasonal contract generates pension rights registered and recognised by Switzerland. Keep contribution certificates for reconnection with Italian careers if necessary.
Where do I report seasonal work income in Ticino?: In Italy, through the 730 form of which you are a resident. In the EC framework you will specify the foreign employee income (Switzerland), the amount of source tax paid in Switzerland (CHF converted to EUR) and you will get the tax credit. You will attach the Swiss income certificate issued by the employer. The annual deadline is set by the Revenue Agency (usually April).
I'm a new frontier worker: how does the € 10,000 excess work?: If you started your cross-border activity on or after 17 July 2023, you are entitled to an exemption of € 10,000 per annum on total employee income in Switzerland. Everything that exceeds EUR 10,000 is taxable in Switzerland according to local rates, but always remains subject to the Italian tax credit in 730. This is more favourable than the previous exemption of EUR 7,500 for old frontier workers.
Do I need to take out Swiss Health Insurance (LAMal)?: Border workers with G Permit have the right of option: you can choose to be insured in Switzerland (LAMal) with adult deductibles between CHF 300 and CHF 2,500 or stay in the Italian system (CMI) with the Swiss employer who pays contributions. It's an important decision - evaluate both options based on coverage and your health needs.
How do I recover the excess tax paid in Switzerland?: Through the tax credit in the EC framework of declaration 730. If the source tax paid in Switzerland is higher than the Italian IRPEF due, the Revenue Agency reimburses you for the difference (refund). If less, pay the difference. The mechanism avoids double taxation thanks to the Italian-Swiss Convention of 9 December 1976.