What social contributions are withheld from wages in Switzerland?

Mandatory deductions include AVS at 5.3% for Old Age and Survivors Insurance, 1.1% for Unemployment Insurance and contributions for LPP (Occupational Employment). These sums are deducted from the gross salary by the employer.

How does taxation for new border crossers work from 2024?

From 1 January 2024, new frontier workers are subject to a concurrent taxation regime. Italy taxes the income produced in Switzerland, but recognizes a tax credit for taxes paid in Switzerland, which must be declared in the RW framework of the Italian tax return.

Is it possible to work entirely remotely for a Swiss company?

No, working entirely remotely from Italy is not compatible with border worker status in Switzerland. You must return to your Italian home at least once a week and maintain the physical presence required by the contract so as not to compromise the preferential tax regime.

Working at AXA Switzerland in Manno: a guide for border workers (cross-border guide)

Di Valerie Linc · Published on 11 July 2026

Details on employment in Manno, G permit, 2024 taxation and social contributions for frontier workers in Ticino.

Context

In a nutshell

The AXA Switzerland headquarters in Manno, Canton Ticino, offers job opportunities to border workers residing in Italy, with the mandatory G permit and working conditions based on the new tax regime planned for 2024.

Key facts

What: A job opportunity at AXA Switzerland.
When: The regularization procedure, which requires the G permit and residence in an Italian municipality within the 20 km border area, will start in January 2024.
Where: Manno, Canton of Ticino.
Who: Frontier workers residing in Italy, in the range between 20 and 50 km from Switzerland.
Amount: Withholding taxes vary from 5% to 19%.

Key facts (cont.)

For border workers who decide to work at AXA Switzerland, the new tax regime introduced from 2024 provides for:

AVS contributions (5.3%), unemployment (1.1%) and compulsory LPP.
A variable number of withholdings at source between 5% and 19%, based on the position held and income.

The regularization procedure

The process of regularizing the G permit involves technical times that vary between two and six weeks for the first issue. It is essential that the worker resides in an Italian municipality located within the 20 km border area, both in Lombardy and Piedmont, and returns to his/her home at least once a week.

Concrete examples with real numbers

A border worker resident in Italy, in the range 20-50 km from Switzerland, can benefit from a

Operational details

Il nuovo regime fiscale per i lavoratori frontalieri a partire dal 1° gennaio 2024 presenta importanti modifiche. Per un dipendente di AXA Svizzera in Manno, il lordo salariale subisce una ritenuta d'imposta alla fonte che varia tra il 5% e il 19% in base al reddito, allo stato civile e al numero di persone a carico. Questo sistema è amministrato direttamente dalle autorità cantonali.

Tali imposte si aggiungono ai contributi sociali obbligatori previsti dalla legge svizzera, che includono l'AVS (Assicurazione Vecchiaia e Superstiti) al 5,3%, l'assicurazione contro la disoccupazione all'1,1% e la LPP (occupazione professionale) per la previdenza. Complessivamente, il divario tra salario lordo e netto può variare tra il 18% e il 28%.

Per analizzare correttamente la propria busta paga, è fondamentale anche il costo della vita tra i due paesi. Ad esempio, mentre a Lugano l'affitto medio per un appartamento di 3,5 locali si attesta tra i 1.500 e i 2.200 CHF al mese, le spese in Italia risultano significativamente inferiori.

La copertura sanitaria in Svizzera, gestita tramite il sistema LAMal, rappresenta un costo fisso mensile non trascurabile, variabile tra 350 e 500 CHF a seconda della franchigia scelta, che influisce sulla capacità di risparmio netto.

In sintesi, lavorare in AXA Svizzera a Manno presenta vantaggi fiscali ed è una scelta interessante per frontalieri, ma è importante considerare attentamente il costo della vita e le imposte in entrambi i paesi per una corretta analisi della propria busta paga.

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Guide for border workers working at AXA Switzerland in Manno

To work at AXA Switzerland in Manno, it is essential to follow a structured procedure. Initially, you need to sign the employment contract and submit the G permit application to the cantonal migration office. Subsequently, it will be necessary to file the tax return in Italy and monitor the AVS and LPP payments for future retirement.

To optimize health coverage, comparing sick pay premiums (LAMal) can help you find the most cost-effective solution. With regard to social security management, keeping tax and social security documentation up to date is essential for a correct compilation of the tax return in Italy.

Procedure for frontier workers

1. ### Employment Contract Signature: Sign the employment contract and follow the instructions provided by the employer to submit the application for a G permit.

2. ### Permission Request G: Apply for the G permit through the cantonal migration office.

3. ### Tax return: Submits the tax return in Italy, documenting the taxes paid in Switzerland to access the tax credit.

4. ### Social security management: Monitor AVS and LPP payments and make sure you have adequate health coverage.

5. ### Cost Assessment: Compare sick pay premiums (LAMal) to optimize personal health coverage.

Cost of Living

To get a

Evaluating a Ticino job offer? Simulate your net payslip: enter gross salary, marital status and municipality for a detailed breakdown.

Frequently Asked Questions

What social contributions are withheld from wages in Switzerland?: Mandatory deductions include AVS at 5.3% for Old Age and Survivors Insurance, 1.1% for Unemployment Insurance and contributions for LPP (Occupational Employment). These sums are deducted from the gross salary by the employer.
How does taxation for new border crossers work from 2024?: From 1 January 2024, new frontier workers are subject to a concurrent taxation regime. Italy taxes the income produced in Switzerland, but recognizes a tax credit for taxes paid in Switzerland, which must be declared in the RW framework of the Italian tax return.
Is it possible to work entirely remotely for a Swiss company?: No, working entirely remotely from Italy is not compatible with border worker status in Switzerland. You must return to your Italian home at least once a week and maintain the physical presence required by the contract so as not to compromise the preferential tax regime.