Butcher frontier: salary and requirements (cross-border guide)

Context

In a nutshell

• Border workers can work as a butcher in Ticino if they have an annual income requirement of €10,000.
• The excess of €10,000 is foreseen for new frontier workers.
• The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024.

Requirements to work as a butcher in Ticino

To work as a butcher in Ticino, border workers must meet the following requirements:

• Have an annual income requirement of €10,000, as required by Ticino law.
• Be registered on the list of border guards of the Canton of Ticino.
• Have an employment contract with a company in Tessina.

The excess of €10,000 is foreseen for new frontier workers who intend to work as a butcher in Ticino. This means that they will not have to pay taxes on the amount of €10,000 for the first year of employment.

Concrete examples

For example, if a frontier worker has an annual income of €15,000 and works as a butcher in a store in Bellinzona, he will not have to pay taxes on the amount of €10,000. However, if your annual income is less than €10,000, you will have to pay taxes on the full amount.

Regulations

Ticino law provides that border workers who intend to work as a butcher in Ticino must meet the following requirements:

• Have an annual income requirement of €10,000 (art. 1, Ticino law 14/2020).
• Be registered on the list of border guards of the Canton of Ticino (art. 2, Ticino law

Operational details

Butcher frontier: salary and requirements

Practical analysis

• Border workers working as a butcher in Ticino must comply with the annual income requirements and the deductible of 10,000 Swiss francs.
• The New Frontier Agreement provides for the possible recognition of the qualification for frontier workers working in Switzerland.

Annual Income Requirements

Border workers working as a butcher in Ticino must comply with the annual income requirements established by the New Border Agreement. According to the regulations in force, the annual income must be at least 60,000 Swiss francs for frontier workers working as butchers in one of the following categories:

• Beef butcher
• Veal butcher
• Chicken meat butcher

Annual income can be calculated by adding the monthly hourly wage multiplied by the number of hours worked per month. For example, if a frontier worker works as a butcher for 8 hours a day and 20 days a month, with an hourly wage of 35 Swiss francs, the annual income would be 59,200 Swiss francs.

Deductible of 10,000 Swiss francs

In addition, frontier workers working as butchers in Ticino must comply with the excess of 10,000 Swiss francs. This means that if the annual income is less than 60,000 Swiss francs, but exceeds the excess of 10,000 Swiss francs, the frontier worker can still work as a butcher in Switzerland.

Recognition of the title of

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Key points

Action

• Border workers wishing to work as a butcher in Ticino must comply with the annual income requirements and the deductible of €10,000.
• It is advisable to consult the Federal Administration of Contributions (AFC/ESTV) for information on the recognition of the qualification.
• In particular, it is important to note that the annual income requirements are subject to change according to the Federal Law on Frontiers (LFPF) of 24 March 2007, which sets a maximum annual income ceiling of CHF 80'000 for border workers wishing to work in Switzerland.

Annual Income Requirements

To work as a butcher in Ticino, a border worker must meet the annual income requirements established by federal law. According to the LFPF, the maximum annual income for frontier workers is CHF 80'000. However, it is important to note that this limit may vary depending on cantonal legislation.

Excess of €10,000

The €10,000 deductible is a fixed amount that is not subject to taxes or contributions. This means that frontier workers working in Switzerland are not required to pay annual income taxes up to a maximum of €10,000.

Recognition of the qualification

To work as a butcher in Ticino, a border worker must also have a qualification recognised by the Federal Tax Administration (AFC/ESTV). This means that the qualification must be issued by an academic institution

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