Is the Swiss 13th-month bonus included in the Italian tax return? (cross-border guide)
Answered with official sources — Tax and withholding
Updated 11 August 2026
Answer
Yes. For the new cross-border worker the 13th-month bonus is employment income under TUIR art. 51 and must be added to the IRPEF tax base in section RC source: Redditi PF 2026 instructions. If paid with the December payslip, Swiss withholding uses the annualised table; the EUR equivalent is converted at the yearly ECB average (cash basis). Foreign tax credit covers Swiss withholding. One-off premiums and extraordinary bonuses also go in the return and do not enjoy Italian preferential regimes. For «old» workers, the 13th-month is Swiss-only and does not enter the Italian return.
Official sources
Other questions on this topic
- Does the 20 km distance from the border affect my cross-border tax status?
The tax status of 'cross-border worker' requires residing in an Italian municipality whose territory falls, even partly, within 20 km as the crow flies from the Swiss border, plus returning to one's residence daily (or at least regularly).
- How do I compute the tax credit on Swiss tax already paid?
Italian TUIR art. 165 and the CH-IT Convention of 1976 govern the foreign-tax credit. The new cross-border worker adds to the IRPEF tax base the Swiss gross income converted at the yearly ECB average rate, applies IRPEF and regional…
- Are Swiss 2nd pillar buy-ins deductible in Italy?
Voluntary buy-ins to the Swiss 2nd pillar (LPP Einkauf) are only partially deductible for the new cross-border worker: Italian TUIR art. 10 does not expressly allow LPP contributions exceeding the mandatory minimum as deductible charges.
- What is the €3,000 flat healthcare deduction for cross-border workers?
Italian budget law 2024 art. 1 para. 175 and L. 83/2023 art. 5 allow new cross-border workers to deduct a flat €3,000 from taxable income for mandatory Swiss health contributions (LAMal and LAINF).
- Which sections of Italian Redditi PF 2026 must a new cross-border worker fill?
The new cross-border worker must fill at least: section RC (foreign employment income, code 4), section CE I-A (foreign tax credit), section RW (tax monitoring of Swiss bank accounts and 2nd pillar over €15,000), section RP for deductions…
- How does the €10,000 IRPEF exemption work for new cross-border workers?
Italian Law 13/06/2023 No. 83 art. 4 excludes the first €10,000 of Swiss employment income from the IRPEF tax base for «new» cross-border workers. The exemption was €10,000 in 2024 and is confirmed for tax year 2026. It cannot be combined with the inbound-workers regime.
- Where can I find a complete, up-to-date guide to cross-border worker taxation for 2026?
The Italy-Switzerland Agreement of 23/12/2020, in force since 1 January 2024 and ratified by Italian Law 83/2023, sets out two regimes: 'old' cross-border workers (Italian residents already working in Switzerland before 17/07/2023) remain…
- Does getting married or having children change the taxes I pay as a cross-border worker?
Yes, but the effect depends on your regime. For 'old' cross-border workers (taxed only in Switzerland), marital status and children affect which withholding-tax table the employer applies (single-earner married, dual-earner married, with dependent children).
The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.