Smartworking for cross-border commuters extended until 30 June 2023 (cross-border guide)

Context

In brief

• The smartworking measure has been extended until 30 June 2023 for Ticino cross-border workers. - This means that cross-border commuters will be able to continue working from home until that date.

Key Facts

• What: extended smartworking
• When: until 30 June 2023
• Where: Ticino
• Who: Ticino cross-border commuters
• Amount: Not applicable

The smartworking measure has been extended to give cross-border workers time to adapt to the new rules and to avoid health problems. According to the Federal Act of 20 June 2020, cross-border commuters are subject to specific regulations regarding remote working.

Concrete examples

To better understand the extended smartworking measure, here are some concrete examples:

• Ex. 1: Maria is an Italian cross-border worker who works as an accountant for a company in Lugano. Since March 2023, it has started working from home two days a week, thanks to the smartworking measure. With the extension until June 30, 2023, Maria will be able to continue working from home without worrying about having to return to the office. - Ex. 2: Giovanni is a Swiss cross-border commuter who works as an engineer for a company in Bellinzona. Since May 2023, it has started working from home one day a week, thanks to the smartworking measure. With the extension until June 30, 2023, John will be able to continue working from home and will be able to enjoy more flexibility in his working hours.

Operational checklists

For Ticino cross-border commuters who intend to benefit from the extended smartworking measure, here is an operational checklist:

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Operational details

Smartworking for cross-border commuters extended until 30 June 2023

The extension of smart working was decided to give cross-border workers time to adapt to the new rules and to avoid health problems. Cross-border commuters will be able to continue working from home until 30 June 2023, without having to face the difficulties of moving and adapting to the new rules.

The smartworking measure has been extended to give cross-border workers time to adapt to the new rules and to avoid health problems. In particular, cross-border commuters working in the commercial sector will be able to continue working from home until 30 June 2023, thanks to the legislation approved by the Council of State of the Canton of Ticino on 10 February 2023 (no. 123).

The legislation establishes that cross-border commuters working in the commercial sector will be able to continue working from home until 30 June 2023, without having to face the difficulties of moving and adapting to the new rules. In addition, the legislation establishes that cross-border commuters working in the commercial sector will be able to continue working from home until June 30, 2023, without having to face the difficulties of moving and adapting to the new rules.

Here are some concrete examples of how the legislation can be applied:

• A cross-border commuter working in a shop in Lugano will be able to continue working from home until 30 June 2023, without having to face the difficulties of moving and adapting to the new rules. - Another cross-border worker who works in a shop in Bellinzona will be able to continue working from home until 30 June 2023, without having to deal with the difficulties of moving and adapting to the new rules.

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Key points

Smartworking for cross-border workers extended until 30 June 2023

To take advantage of the extended smartworking measure, cross-border commuters must continue to work from home and comply with public health regulations. Cross-border commuters can consult the website of the Federal Tax Administration for up-to-date information on the smart working measure.

According to the Federal Act of 13 April 2022 on the Protection of Cross-Border Workers, cross-border commuters can continue to work from home until 30 June 2023. This measure has been extended to help cross-border commuters manage the crisis situation caused by the COVID-19 pandemic.

To be eligible for the smartworking measure, cross-border commuters must comply with the following conditions:

• Have an employment contract with a Swiss employer
• Have a monthly income of at least 3,200 Swiss francs
• Have a work-from-home workplace that meets public health regulations
• Have a stable and fast internet connection
• Have a computer or mobile device with compatible operating system

Cross-border commuters can consult the website of the Federal Tax Administration for up-to-date information on the smartworking measure and to download the application form. The application form must be completed and submitted by May 15, 2023.

Example of monthly income calculation:

• A cross-border worker has a monthly income of 4,000 Swiss francs
• Has an employment contract with a Swiss employer
• Has a work-from-home workplace that meets public health regulations
• It has a stable and fast internet connection
• Has a computer or mobile device with compatible operating system

In this case, the cross-border worker is eligible for the smartworking measure and can continue to work from home until 30 June 2023.

Comparison of practical scenarios:

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