Cross-border guide
Working in Switzerland as a cross-border commuter
G permit, net salary, taxes and health insurance: the full path on one page.
Who counts as a cross-border worker and how the G permit works
A cross-border worker lives in Italy (or another EU/EFTA state) and works in Switzerland, returning home at least weekly. Work is authorised by the G permit, requested by the employer at hiring and renewable. Requirements and timelines are covered in the cross-border guide.
What a cross-border worker earns: gross vs net
A Swiss salary only makes sense net of AVS contributions, occupational pension (LPP), withholding tax and health insurance. The net salary calculator applies real cantonal rates; the Italy vs Switzerland salary comparison benchmarks offers by role.
Taxes: “old” vs “new” cross-border workers
Since the 2023 CH-IT agreement two regimes coexist: workers hired before 17 July 2023 are taxed at source in Switzerland only, while those hired later pay a reduced Swiss withholding tax and also file in Italy with a tax credit. The Italian-language tax simulator estimates the real impact for new hires.
Health insurance: the LAMal option right
Within 3 months of hiring, cross-border workers choose between Swiss LAMal insurance and the Italian health system — a choice that is in principle irrevocable. Premiums vary widely by insurer; the site's comparator tracks current cross-border premiums.
Living at the border
Where you live drives the commute: border municipality pages collect rents, services and distances to crossings, and customs waiting times are updated continuously in the cross-border guide.
Find work in Ticino by profession
Each profession has its own recognition path (SRC, MEBEKO, SEFRI), salaries and employers: the per-role guides collect real openings and requirements. All openings live on the Ticino job board.
Frequently asked questions
Who can work as a cross-border commuter in Switzerland?
EU/EFTA citizens resident abroad who return home at least once a week. A Swiss employment contract is required: the employer applies for the G permit with the cantonal authorities.
How much does a cross-border worker earn in Ticino?
It depends on the role: posting medians range from about CHF 54,000 gross/year for basic care roles to over CHF 90,000 for pharmacists and engineering profiles. The calculator estimates the real net amount.
What changed with the 2023 tax agreement?
Workers already employed in Switzerland before 17 July 2023 remain taxed at source in Switzerland only. Those hired later pay a reduced Swiss withholding tax and also declare the income in Italy with a credit for Swiss taxes.
Do cross-border workers pay Swiss health insurance?
They choose within 3 months of hiring between Swiss LAMal and the Italian national health system (option right). The choice is in principle final, barring life events such as marriage or the birth of a child.
How long does the G permit take?
Typically a few weeks from the employer's application in Ticino, if the file is complete. Renewal is five-yearly for permanent contracts.