During vocational training, do I have to continue to pay AVS contributions (5.3%)?

Yes, if your employment relationship continues (even part-time), AVS contributions are regularly paid at the employee's 5.3% rate. If you completely stop work for full-time training, AVS voluntary payments may be available to maintain contributions and continuity of the social security career: consult the cantonal social insurance authority for details specific to your canton. It is an important aspect for future retirement (LPP/AVS).

How does training on taxation at source affect if I am a border worker?

If your income decreases during the course (e.g. by expectation), the source tax calculated in Switzerland decreases proportionally. The tax at source is paid only in Switzerland, according to the Italian-Swiss Convention (9 December 1976). Italy recognizes this through the tax credit in the EC framework of declaration 730, avoiding double taxation. If the reduction is temporary, you can have a refund at the end of the year by requesting it from the cantonal tax administration.

What is the difference between old and new border workers when I enroll in a course?

The difference concerns the annual deductible deductible from taxable income. Old frontiersmen (already such before 17 July 2023) have a deductible of €7,500 until 2033. The new frontier workers (from 17 July 2023 onwards) have an excess of €10,000 from 2024. This deductible affects the calculation of the tax at source: a higher deductible means a lower tax base and, consequently, lower taxes. If the income during training decreases, the deductible remains the same, but the tax base could be reset more quickly.

Does the G permit remain valid during vocational training?

Yes, the G permit remains valid for the duration of a course. However, you must communicate significant changes in the employment relationship (change of employer, reduction of hours, leave) to the competent cantonal authority in order to maintain consistency between the permit and the actual situation. A G permit is valid as long as you regularly work more than 20 km from the Swiss-Italian border: if this condition changes, you must notify it.

Can I recover the fees paid if I am in deficit during the course?

Yes, through the Italian tax return (730) and, possibly, requests for refunds from the Swiss cantonal administration of contributions. The Italian tax credit and Swiss refunds are the mechanisms provided for by the Italian-Swiss Convention (9 December 1976) to avoid double taxation. Times and methods vary depending on the canton of Ticino: consult the cantonal tax administration or a tax consultant for specific procedural details.

Prof. border guard training 2026: practical guide over 20 km (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Frontalier engaged in professional training in Ticino, modern learning environment with computers and training materials

Redevelopment courses for border workers: analysis of tax implications, AVS contributions and opportunities across the border in 2026.

Context

In a nutshell

The new border agreement (effective 1 January 2024) affects taxation and AVS contributions for those who retrain.
Old frontier workers: deductible €7,500 and transitional regime until 2033; new: deductible €10,000 from 2024.
Vocational training involves considerations on tax at source and social security contributions - check with cantonal administration.

Key facts

What: Vocational training for border workers and tax/social security implications
When: 2026; new agreement in force from 1 January 2024
Where: Border guards over 20 km from the border (border guards regularly)
Who: Frontier workers with G permit (old and new from 2023)
Deductible: €7,500 (old regime, until 2033) / €10,000 (new from 2024)
AVS rate: 5.3% gross (employee)

Vocational training represents a strategic opportunity for border workers operating over 20 km from the border, but requires a precise understanding of how this choice impacts taxation and social security. In 2026, the regulatory framework governing this decision remains even more specific thanks to the New Frontier Agreement, which entered into force on 1 January 2024, which introduced differentiated regimes for historical border crossers and new applicants.

For border crossers who regularly operate more than 20 km away from the Swiss-Italian border, the G permit remains the main circulation instrument. The choice to undertake a course of

Operational details

A choice of vocational training not only changes the career path, but directly influences the economic structure of frontier life in the short term. When a border worker with a G permit accesses a retraining course (whether it is followed in Switzerland, Italy or both), three levels of consideration intersect: fiscal, social security, and net economic utility.

Implications for payroll and AVS contributions

During a full-time training period, the gross salary could decrease (because the course occupies working time) or remain stable (if the employer grants a training leave). In both scenarios, the AVS contribution (5.3% of the employee's gross) continues to mature: it is a positive element for the social security career, but it has an impact on the availability of cash in the short term.

In addition, if the salary reduction is temporary (e.g. three months of course with reduced salary, then return to the previous level), the taxation at source is recalculated quarterly or annually depending on the method of payment. A border worker may find themselves paying less tax on the training quarter, with a potential payback (rebate) once they return to full income. This dynamic is less immediate in Italy, where the tax credit in 730 is recognized retrospectively.

A possible scenario: a border worker with an excess of €7,500 (old regime) interrupts work for

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

The decision to invest in professional training requires methodical preparation to maximize benefits and minimize tax surprises. Here is a practical, step-by-step guide to approach the path with awareness.

Pre-training Checklist

1. Verify your cross-border worker status: Are you an old cross-border worker (already such before July 17, 2023) or a new one starting from 2024? The allowance (€7,500 vs €10,000) influences the taxation calculation during the course. This information is crucial to understanding how much withholding tax you will pay on the reduced income.

2. Communicate with your employer: Inform them if the course requires reduced working hours, a leave of absence, or a change in duties. This communication is essential both for the employer and the cantonal authority (which administers the G permit). An informed employer is more likely to support retraining and cooperate with the authorities.

3. Verify with the cantonal administration: Consult with the cantonal tax administration (the body responsible for managing withholding tax for cross-border workers in your canton). Request clarification on how the salary reduction during the course will affect taxation and whether post-corso refund mechanisms are provided.

4. Document OASI contribution periods: If the course involves periods of non-work, check with the cantonal social insurance authority whether it is possible to maintain OASI contributions during the course (it could be a voluntary payment). Maintaining contributions is important not to interrupt your career in the first pillar (OASI) and the second pillar (occupational pension).

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Frequently Asked Questions

During vocational training, do I have to continue to pay AVS contributions (5.3%)?: Yes, if your employment relationship continues (even part-time), AVS contributions are regularly paid at the employee's 5.3% rate. If you completely stop work for full-time training, AVS voluntary payments may be available to maintain contributions and continuity of the social security career: consult the cantonal social insurance authority for details specific to your canton. It is an important aspect for future retirement (LPP/AVS).
How does training on taxation at source affect if I am a border worker?: If your income decreases during the course (e.g. by expectation), the source tax calculated in Switzerland decreases proportionally. The tax at source is paid only in Switzerland, according to the Italian-Swiss Convention (9 December 1976). Italy recognizes this through the tax credit in the EC framework of declaration 730, avoiding double taxation. If the reduction is temporary, you can have a refund at the end of the year by requesting it from the cantonal tax administration.
What is the difference between old and new border workers when I enroll in a course?: The difference concerns the annual deductible deductible from taxable income. Old frontiersmen (already such before 17 July 2023) have a deductible of €7,500 until 2033. The new frontier workers (from 17 July 2023 onwards) have an excess of €10,000 from 2024. This deductible affects the calculation of the tax at source: a higher deductible means a lower tax base and, consequently, lower taxes. If the income during training decreases, the deductible remains the same, but the tax base could be res
Does the G permit remain valid during vocational training?: Yes, the G permit remains valid for the duration of a course. However, you must communicate significant changes in the employment relationship (change of employer, reduction of hours, leave) to the competent cantonal authority in order to maintain consistency between the permit and the actual situation. A G permit is valid as long as you regularly work more than 20 km from the Swiss-Italian border: if this condition changes, you must notify it.
Can I recover the fees paid if I am in deficit during the course?: Yes, through the Italian tax return (730) and, possibly, requests for refunds from the Swiss cantonal administration of contributions. The Italian tax credit and Swiss refunds are the mechanisms provided for by the Italian-Swiss Convention (9 December 1976) to avoid double taxation. Times and methods vary depending on the canton of Ticino: consult the cantonal tax administration or a tax consultant for specific procedural details.