Thirteenth Salary Calculator (cross-border guide)

Thirteenth Salary Calculator — free tools and expert guides for cross-border workers (frontalieri) between Switzerland and Italy. Compare salaries, tax, LAMal health insurance, pensions, and cost of living in Ticino. Updated 2026.

The 13th month salary calculator determines how the "tredicesima" (13th month payment) works for cross-border workers in Switzerland. In Swiss employment, the 13th month salary is a contractual provision rather than a legal obligation, but it is standard practice in most Ticino sectors and covered by collective labour agreements (CCL/GAV).

The calculator shows how the 13th month is distributed: typically paid in December as a full monthly gross salary, subject to the same social deductions (AVS, unemployment, LPP) and withholding tax as regular monthly pay. This means the net 13th month may be lower than expected if your marginal tax bracket is higher.

For Italian tax purposes, the 13th month is part of your total Swiss employment income and must be included in the annual IRPEF calculation. The guide clarifies the timing: Swiss CU documentation reflects 13 monthly payments, while Italian tax rules require annualised income reporting.

This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.

Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.

All tools and data are updated for the 2026 fiscal year, reflecting the New Bilateral Tax Agreement between Switzerland and Italy, current AVS/LPP contribution rates, and Canton Ticino withholding tax tables.

The platform covers the complete cross-border worker lifecycle: from obtaining your G or B permit and opening a Swiss bank account, to filing your annual tax returns in both countries, planning your AVS and LPP pension, and comparing the cost of living on both sides of the border.

Frequently asked questions

Is the 13th month mandatory for cross-border workers in Switzerland?
The 13th month is not required by Swiss law, but it is widely included in collective labour agreements (CLA) and individual contracts in Canton Ticino. Many sectors provide for it contractually: banks, insurance, public administration and many industrial companies. Always check your contract: if provided, it is usually paid in December together with the monthly salary or as a separate instalment.
How is the 13th salary calculated for a cross-border worker hired mid-year?
The 13th is pro-rated on the months actually worked in the year: monthly gross divided by 12, multiplied by the months of service. A cross-border worker hired on 1 June with CHF 6,000 gross/month receives 7/12 of a month as 13th, i.e. CHF 3,500 gross. The 13th is also subject to withholding tax, AVS/AI/APG (5.3%), unemployment insurance (1.1%) and BVG if above the BVG contribution threshold.
Is there a 14th-month salary for cross-border workers in Ticino?
The 14th month is rare in Switzerland but exists in some sectors and companies as a performance bonus or as a contractual extra instalment. More common is a discretionary bonus by the employer, linked to company or individual results, which may equal an extra monthly salary. Unlike Italy where 14th and bonuses are widespread, Swiss bonuses are volatile and not guaranteed, so they should not be counted as fixed income in payslip calculations.
Does the Swiss 13th month need to be declared in Italy by a new cross-border worker?
Yes: the 13th month is an integral part of employment income and must be included in the total annual amount declared in the Redditi PF form (RC section). For new cross-border workers under the concurrent regime, it is part of taxable IRPEF income, net of the €10,000 exemption and the tax credit for taxes paid in Switzerland. The Lohnausweis issued by the employer already reports the full annual amount including 13th and bonuses.