Working as a tile maker in Ticino: a guide for border workers (cross-border guide)

Context

In a nutshell

• The construction sector requires specific technical skills and recognised qualifications.
• Tax at source is withheld in Switzerland with tax credit in Italy.
• The new tax agreement is in force from 1 January 2024.
• G permit is required for work in Switzerland.

Key facts

• What: Tiling profession in Ticino
• When: Effective January 1, 2024 (new agreement)
• Where: Canton Ticino
• Who: Swiss border workers and employers
• Amount: Deductible 10,000 euros for new frontier workers

The activity of tile maker in Canton Ticino represents one of the most in-demand job opportunities in the construction sector. For those who reside in Italy and wish to operate as a border worker, it is essential to understand the regulatory framework that regulates the sector. The new agreement on border workers, ratified by Law 83 of 13 June 2023, entered into force on 1 January 2024, modifying the previously consolidated dynamics. The tax regulations provide for withholding tax in Switzerland, while Italy applies personal income tax on total income, making it possible to avoid double taxation through the tax credit indicated in the EC framework of form 730.

Professional requirements and authorizations

To practice the profession, the candidate must possess the necessary qualifications required by local companies. Recognition of the professional qualification is often required. Once you have obtained a

Operational details

The analysis of work as a tile maker in Ticino requires special attention to the structure of the paycheck, which differs significantly from the Italian one. In addition to the gross salary, the worker must consider the mandatory Swiss deductions. The AVS/AI/IPG contributions, equal to 5.3% borne by the employee, and the unemployment insurance share (AD/AC) of 1.1% (up to the salary ceiling of CHF 148,200), constitute the basis of social security contributions. To these is added the LAINF for accident insurance, with rates ranging between 0.7% and 1.5%, and the LPP occupational pension, which varies from 7% to 18% depending on the age group, mandatory for workers over 25 years of age.

Tax and social security comparison

The move to the new tax agreement introduced a distinction between 'old' and 'new' frontiersmen. Border workers already in service before 17 July 2023 benefit from a transitional regime until 2033 with an exemption of 7,500 euros. For new frontier workers, the deductible is 10,000 euros. In Italy, the personal income tax rates applied are 23% up to 28,000 euros, 35% between 28,001 and 50,000 euros and 43% over 50,000 euros. It is essential to properly manage the documentation for the tax credit so as not to incur excessive tax burdens. The choice of LAMal, the compulsory health insurance, represents another turning point: the border worker exercises the right of option, being able to

Useful planning tools

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

Key points

The procedure to start working as a tiler in Ticino follows well-defined steps that the candidate must rigorously follow. After signing the contract, the Swiss company submits the request for the issuance of the G permit. The worker must be prepared to present the necessary documentation to the Revenue Agency (Agenzia delle Entrate) in Italy for the correct tax declaration. Managing one's social security status is equally crucial: the INPS must be informed of the cross-border employment situation to avoid overlaps or contribution gaps. For those who commute daily, monitoring traffic at border crossings such as Brogeda or Gaggiolo is a daily logistical aspect that affects quality of life.

Operational steps for the cross-border worker

The regularity of one's position depends on proper communication between Swiss and Italian authorities. It is advisable to keep a copy of every payslip, as the Swiss salary certificate is the base document for completing the 'quadro CE' in the 730 tax form. Social security, particularly the second pillar (LPP), must be monitored through the documents sent annually by the pension fund. In case of doubts regarding taxation or contributions, it is necessary to refer to the official guidelines of the Federal Tax Administration (FTA) and the MEF. For those requiring a precise assessment of their net salary, it is recommended to use dedicated calculation tools that take into account the specificities of the Ticino construction sector. Constant updating on collective labor agreements is the best tool to ensure that salary conditions are aligned with cantonal standards. For further checks on withholdings and net salary calculations, you are invited to use the salary calculator for an updated simulation based on current parameters.