How is a border warehouseman's salary taxed?

The salary is subject to tax at source, withheld directly in Switzerland by the employer according to the rates set by the cantonal and federal authorities. To avoid double taxation, the worker must indicate the income in the Italian tax return, using the tax credit provided for by the Convention of 9 December 1976.

What are the main social deductions on the paycheck?

Mandatory deductions include AVS/AI/IPG (5.3%), unemployment insurance (1.1% up to CHF 148,200), LAINF accident insurance (0.7-1.5%) and LPP occupational pension, which varies between 7% and 18% depending on the age of the worker.

What changes with the New Frontier Agreement of 2024?

The new agreement, in force from 1 January 2024, introduces a new tax discipline for neo-frontiers. Workers hired after 17 July 2023 benefit from a deductible of 10,000 euros, while for frontier workers already active before that date a transitional regime applies with a deductible of 7,500 euros, valid until 2033.

Border warehouse worker in Ticino: salary guide (cross-border guide)

Di Valerie Linc · Published on 12 July 2026

Find out how the job of warehouseman in Ticino works, wage deductions and tax rules for frontier workers in the logistics sector.

Context

In a nutshell

The job of warehouseman in Ticino requires a G permit.
Tax at source withheld exclusively in Switzerland.
AVS/AI/IPG contributions of 5.3% borne by the employee.
The new tax agreement is in force from 1 January 2024.

Key facts

What: Use in the Swiss logistics sector
When: From 1 January 2024 (New Agreement)
Where: Canton of Ticino
Who: Frontier workers residing in Italy
Contributions: AVS/AI/IPG 5.3%, AD/AC 1.1%
Tax: Withholding tax (AFC)

The employment in the logistics sector in Ticino represents a consolidated working reality for many border workers residing in Italy. The reference legislation for the taxation of employee income was updated with the entry into force of the New Agreement on border workers, operational from 1 January 2024, ratified in Italy with Law 83 of 13 June 2023. For those who work as a warehouseman, the salary is subject to a tax at source, withheld directly in Switzerland, which exempts the taxpayer from further taxation in the same State for the same income. Italy, by virtue of the Convention against Double Taxation of 9 December 1976, guarantees the elimination of double taxation through the tax credit mechanism, to be declared in the EC framework of model 730.

Tax at source rules

The rates applied on payrolls are established by federal and cantonal laws and managed by the Federal Administration

Operational details

L'analisi della busta paga di un magazziniere in Ticino richiede attenzione verso le trattenute previdenziali obbligatorie. Oltre all'imposta alla fonte, il dipendente deve versare i contributi per l'AVS/AI/IPG pari al 5,3% della retribuzione lorda, e per l'assicurazione contro la disoccupazione (AD/AC) fissata all'1,1%, quest'ultima calcolata su un salario annuo massimo di 148.200 CHF. La protezione contro gli infortuni (LAINF) comporta un'ulteriore trattenuta che varia tra lo 0,7% e l'1,5%, mentre il fondo per la previdenza professionale (LPP) oscilla tra il 7% e il 18% a seconda della fascia d'età, con obbligo di adesione dal 25° anno di età. Un aspetto fondamentale per chi lavora in Ticino è la gestione dell'assicurazione malattia, nota come LAMal. I frontalieri in possesso di permesso G godono del diritto d'opzione, potendo scegliere tra il sistema sanitario svizzero e quello italiano. In caso di scelta della copertura svizzera, le franchigie per gli adulti variano tra 300 e 2.500 CHF. Il confronto con la situazione pre-2024 evidenzia un cambio di rotta nella gestione del credito d'imposta per i nuovi lavoratori, che devono ora prestare maggiore attenzione alla dichiarazione dei redditi in Italia, avvalendosi del supporto di professionisti per la compilazione corretta del quadro CE. La pianificazione finanziaria, inclusa la gestione del terzo pilastro, è un elemento che molti lavoratori scelgono di integrare per ottimizzare la propria posizione previdenziale nel lungo periodo.

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

Per chi inizia un percorso professionale come magazziniere in Ticino, la procedura inizia con l'ottenimento del permesso G, rilasciato dalle autorità cantonali competenti dopo la stipula di un contratto di lavoro. Una volta assunti, il datore di lavoro comunica l'inizio dell'attività all'Amministrazione Federale delle Contribuzioni per l'applicazione della corretta aliquota di imposta alla fonte. È necessario conservare tutta la documentazione relativa alle retribuzioni mensili e ai contributi versati, poiché saranno essenziali per la dichiarazione dei redditi in Italia. La corretta gestione della documentazione permette di applicare correttamente il credito d'imposta, evitando discrasie con l'Agenzia delle Entrate.

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Frequently Asked Questions

How is a border warehouseman's salary taxed?: The salary is subject to tax at source, withheld directly in Switzerland by the employer according to the rates set by the cantonal and federal authorities. To avoid double taxation, the worker must indicate the income in the Italian tax return, using the tax credit provided for by the Convention of 9 December 1976.
What are the main social deductions on the paycheck?: Mandatory deductions include AVS/AI/IPG (5.3%), unemployment insurance (1.1% up to CHF 148,200), LAINF accident insurance (0.7-1.5%) and LPP occupational pension, which varies between 7% and 18% depending on the age of the worker.
What changes with the New Frontier Agreement of 2024?: The new agreement, in force from 1 January 2024, introduces a new tax discipline for neo-frontiers. Workers hired after 17 July 2023 benefit from a deductible of 10,000 euros, while for frontier workers already active before that date a transitional regime applies with a deductible of 7,500 euros, valid until 2033.