Is the annual bonus mandatory and how is it taxed? (cross-border guide)
Answered with official sources — Salary, 13th-month and CLA
Answer
The bonus is not mandatory unless provided by contract or consolidated practice (CO art. 322d) source: Fedlex CO RS 220. If the contract defines objective criteria (results, turnover) with determinable amount, the bonus is a «gratuity» and part of owed salary. If «at employer's discretion» without criteria, obligation consolidates after 3-5 years of continuous payment (Federal Court judgement 4A_230/2022). Taxation is identical to the 13th-month: withholding on the cantonal table covers the full annual income. For the new cross-border worker the bonus enters Italian IRPEF taxable income in section RC. AVS and LPP contributions apply. Ticino banks typically pay bonuses in March-April of the following year.
Official sources
2Other questions on this topic
- How is the net salary of a cross-border worker calculated?
From gross subtract: AVS/AI/APG 5.3%, AD 1.1%, non-professional LAINF (~0.8-2%), LPP (7-18% by age), optional LAMal SSN 7.5%, withholding tax (Ticino A0 table 11.9% at CHF 6,500/month). A single cross-border worker at CHF 6,500 gross receives about CHF 5,300 net.
- What are the 2026 minimum wages in Ticino CLAs?
Ticino applies a cantonal minimum wage since 1 December 2021 (Cantonal minimum wage law 11.12.2019, LSM). In 2026 it is CHF 20.45/hour (annual CPI adjustment).
- How many vacation days am I entitled to as a cross-border worker?
CO art. 329a guarantees a minimum 4 weeks/year of paid holidays (5 weeks up to age 20). CLAs often grant 5 weeks from year 3 and 6 weeks from age 50. Holidays are calculated on full-time basis (40-42 hours) and prorated for part-time.
- Am I entitled to meal and mileage allowances as a cross-border worker?
Depends on CLA and contract. The Costs Ordinance (RS 642.118.1) and AFC circular 22 set deductible maxima without receipt: CHF 15 per external meal and CHF 0.70/km for private car.
- What is the Lohnausweis and what is it used for in the Italian tax return?
The Lohnausweis (salary certificate) is the annual summary issued by the Swiss employer by 31 March (LIFD art. 127). It reports gross salary, 13th-month, bonuses, AVS/LPP/LAINF contributions, allowances, benefits in kind (lodging, company car) and withholding tax paid.
- How many sick days are paid and who pays?
CO art. 324a requires the employer to pay salary during illness per the Bern, Zurich or Basel scale (regional). Bern scale: 3 weeks in year 1, 1 month year 2, 2 months year 3, 3 months years 4-9, 4 months years 10-14, 5 months years 15-19.
- How are overtime and night work paid?
Overtime (Überzeit) beyond 45 hours/week (offices) or 50 hours/week (industry) is paid at 125% or compensated in leave (LTr art. 13, RS 822.11). Regular night work (23:00-06:00) grants a 10% time supplement (LTr art. 17b) and 25% salary supplement for occasional night work.
- Is the 13th-month salary mandatory for cross-border workers in Switzerland?
The Code of Obligations art. 322 does not mandate a 13th-month salary: it is a customary benefit that must be explicitly provided by the individual contract or by a collective labour agreement (CLA/CCL).