PwC Switzerland is located in Bern, Canton of Bern. Cross-border workers need a G Permit, renewable annually, to work in Switzerland. The Canton of Bern applies withholding tax at variable rates on gross income, and since 2024 the New Tax Agreement introduces concurrent taxation between Italy and Switzerland.
Swiss social contributions include AVS (5.3%), unemployment insurance (1.1%) and LPP (occupational pension). Use our free tax simulator to calculate your net salary and compare the cost of living between Switzerland and Italy.
Frequently asked questions
What is the net salary for a cross-border worker in Bern?
Net salary depends on gross income, marital status and number of children. In the Canton of Bern, withholding tax ranges from about 2% to 15%. In the administration sector in Bern Use our simulator for a personalised calculation.
Do cross-border workers need Swiss LAMal health insurance?
New cross-border workers since 2024 must enrol in Swiss LAMal within 3 months of starting work. Premiums vary by canton, insurance model and deductible. Compare premiums with our LAMal comparator.