Pension 2026: AHV/INPS coordination (cross-border guide)
Find out how AHV/INPS coordination and aggregation will affect the pension of cross-border commuters within 20 km of the border.
Contesto
In brief - New Cross-Border Commuter Agreement in force from 1 January 2024 - AHV/INPS coordination for cross-border commuters within 20 km - Operational checklist and scenario comparison ## Key facts - What: AHV/INPS coordination for cross-border commuters within 20 km - When: From 1 January 2024 - Where: Within 20 km of the Italian-Swiss border - Who: Cross-border commuters working in Switzerland and residing in Italy - Amount: Deductible €10,000 for new cross-border commuters The new Cross-Border Commuter Agreement, signed on 23 December 2020 and in force since 1 January 2024, introduces important changes for cross-border workers. This agreement aims to simplify coordination between the Swiss AHV and the Italian INPS, with a particular focus on cross-border commuters residing within 20 km of the border. The Italian ratification took place with Law 83 of 13 June 2023. ### AHV/INPS coordination Coordination between the AHV and INPS is essential to ensure that the contributions paid in both countries are correctly recognised and totaled. This system allows cross-border commuters to accumulate pension rights in both countries, avoiding double taxation and ensuring a fairer pension. ### Aggregation of contributions The aggregation of contributions is a mechanism for adding up insurance periods in Switzerland and Italy. This is particularly useful for cross-border commuters who have worked in both countries and wish to obtain a full pension. The Italian-Swiss Convention of 9 December 1976 regulates these aspects, ensuring that contributions paid in Switzerland are also recognised in Italy and vice versa. ### Retirement planning For cross-border commuters, retirement planning requires a clear understanding of the rules and contributions in both countries. It is important to know the rates and contributions provided, such as the AHV/IV/EO at 5.3% for employees, the ALV/AC at 1.1% (capped at CHF 148,200), the UVG between 0.7% and 1.5%, and the BVG between 7% and 18% for the different age groups. In Italy, personal income tax ranges from 23% up to €28,000, to 35% between €28,001 and €50,000, and to 43% over €50,000. ### Operational checklist For cross-border commuters who want to plan their retirement, it is useful to follow an operational checklist: - Check the contributions paid in Switzerland and Italy - Consult the rules for aggregating contributions - Plan insurance periods in both countries - Compare pension scenarios with and without aggregation ### Scenario comparisons Comparing different pension scenarios can help cross-border commuters make informed decisions. For example, a cross-border commuter who has worked in Switzerland for 20 years and in Italy for 10 years could benefit from the aggregation of contributions to obtain a higher pension. It's also important to consider tax deductibles and contribution rates in both countries. ### Conclusions The new Cross-Border Workers' Agreement introduces important changes for workers residing within 20 km of the Italian-Swiss border. AHV/INPS coordination and the aggregation of contributions are essential tools to ensure a fair and complete pension. Planning for retirement requires a clear understanding of the rules and contributions in both countries, and following an operational checklist can help cross-border commuters make informed decisions.
Dettagli operativi
Practical implications The new Cross-Border Workers' Agreement has significant practical implications for cross-border workers. The aggregation of contributions makes it possible to add up the insurance periods in Switzerland and Italy, ensuring a fairer pension. This is particularly useful for cross-border commuters who have worked in both countries and wish to obtain a full pension. ### Aggregation procedure The aggregation procedure of contributions requires a few key steps: - Check the contributions paid in Switzerland and Italy - Consult the rules for aggregating contributions - Plan insurance periods in both countries - Compare pension scenarios with and without aggregation ### Comparison scenarios Comparing different pension scenarios can help cross-border commuters make informed decisions. For example, a cross-border commuter who has worked in Switzerland for 20 years and in Italy for 10 years could benefit from the aggregation of contributions to obtain a higher pension. It's also important to consider tax deductibles and contribution rates in both countries. ### Operational checklist For cross-border commuters who wish to plan their retirement, it is useful to follow an operational checklist: - Check the contributions paid in Switzerland and Italy - Consult the rules for aggregating contributions - Plan insurance periods in both countries - Compare pension scenarios with and without aggregation ### Conclusions The new Cross-Border Commuter Agreement introduces important changes for workers residing within 20 km of the border Italian-Swiss. AHV/INPS coordination and the aggregation of contributions are essential tools to ensure a fair and complete pension. Planning for retirement requires a clear understanding of the rules and contributions in both countries, and following an operational checklist can help cross-border commuters make informed decisions.
Punti chiave
Concrete actions For cross-border commuters who want to plan their retirement, it is important to follow some concrete actions: - Check the contributions paid in Switzerland and Italy - Consult the rules for aggregating contributions - Plan insurance periods in both countries - Compare pension scenarios with and without aggregation ### Step-by-step procedure 1. Check the contributions paid in Switzerland and Italy 2. Consult the rules for aggregating contributions 3. Plan insurance periods in both countries 4. Comparing pension scenarios with and without totalization ### Useful tools To plan their retirement, cross-border workers can use various tools: - Salary calculator - CHF/EUR comparator - Pension guide ### Conclusions The new Cross-Border Commuter Agreement introduces important changes for workers residing within 20 km of the Italian-Swiss border. AHV/INPS coordination and the aggregation of contributions are essential tools to ensure a fair and complete pension. Planning for retirement requires a clear understanding of the rules and contributions in both countries, and following an operational checklist can help cross-border commuters make informed decisions.
Frequently Asked Questions
- What is AHV/INPS coordination?
- The AHV/INPS coordination is a mechanism that allows the periods of insurance in Switzerland and Italy to be combined, ensuring a fairer pension for cross-border commuters.
- How does the aggregation of contributions work?
- The aggregation of contributions makes it possible to add up the periods of insurance in Switzerland and Italy, ensuring a fairer pension for cross-border commuters.
- What are the practical implications of the new Cross-Border Commuter Agreement?
- The new Cross-Border Workers Agreement introduces important changes for workers residing within 20 km of the Italian-Swiss border, ensuring a fairer and more complete pension.