Can I have two Swiss employers with one G permit? (cross-border guide)
Answered with official sources — Permits G, B and residency
Updated 11 August 2026
Answer
Yes. OLCP art. 12 allows G permit holders to hold multiple Swiss employments simultaneously source: Fedlex OLCP RS 142.203. Each employer notifies the hire and withholds tax on its share. The tax table is based on aggregate income (code L or B if total exceeds CHF 120,000); at cantonal settlement (NOV — new ordinary computation) the worker may file all payslips to avoid double taxation. LAMal and LAINF must be split: the main employer withholds non-professional LAINF. AVS/LPP accumulate, and the second employer enrols automatically if its part exceeds CHF 22,050/year.
Official sources
Other questions on this topic
- Is the 20 km / 45 minutes rule for cross-border workers still in force?
Yes, updated. The CH-IT 2020 tax Agreement (art. 2) defines a cross-border worker as someone residing in a municipality whose territory lies, entirely or partly, within 20 km of the border. SEM also requires daily (or at least weekly) return home.
- Must I register with AIRE if I hold a G permit?
No. AIRE (Italian Citizens Resident Abroad Register) applies to Italians moving residence outside Italy for over 12 months. The G permit holder keeps Italian residence, so does NOT register with AIRE.
- Can I bring my family to Switzerland under the G permit?
The G permit does not give an automatic family reunification right in Switzerland because it is not a residence permit (FNA art. 42 applies to settlement permits).
- How long is the G permit valid and how is it renewed?
The EU/EFTA G permit lasts as long as the employment contract, up to 5 years (FNA art. 35 para. 2, OLCP art. 7). Open-ended contracts are issued a 5-year permit, automatically renewed while employment continues.
- How do I switch from G permit to B permit?
You must effectively move to Switzerland (FNA art. 33). Procedure: (1) find a Swiss dwelling and sign a lease; (2) notify the Municipal registry office within 14 days of arrival with passport, work contract and lease; (3) the Commune…
- If I change employer do I need to change the G permit?
The G permit is personal, not tied to a specific employer. The new employer must notify the Cantonal Migration Office within 8 days via EasyGov, indicating the existing permit number (OLCP art. 9). No new issuance procedure is required.
- What is the difference between G and B permits?
The G permit (cross-border) is issued to EU/EFTA nationals working in Switzerland who return to Italy at least weekly (Foreign Nationals Act art. 35, OLCP art. 7). It does not give Swiss residence rights.
- What happens to my G permit if I lose my job?
The G permit remains valid for 6 months after employment ends (FNA art. 61a) to allow job search. During this period the worker may claim unemployment.
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.