Salaire Net CHF 40'000 — Plus de 20 km
Simulation complète du salaire net pour un frontalier gagnant CHF 40'000 brut — comparaison résident CH vs frontalier IT. Mise à jour 2026.
| Résident CH (Permis B) | Frontalier IT (Permis G) | |
|---|---|---|
| Revenu brut annuel | CHF 40'000 | CHF 40'000 |
| Family allowances | CHF 0 | CHF 0 |
| Cotisations sociales (AVS/AC/LAA/IJM/LPP) | CHF -5'160 | CHF -5'160 |
| Impôt à la source tessinois | CHF -2'080 | CHF -2'080 |
| IRPEF Italie (solde) | CHF 0 | CHF -3'384 |
| Assurance maladie | CHF -4'200 | CHF 0 |
| Revenu net annuel | CHF 28'560 | CHF 29'376 |
| Revenu net mensuel | CHF 2'380 | CHF 2'448 |
Comment le salaire net est calculé
With a gross annual income of CHF 40'000, the Swiss employer withholds mandatory social contributions of approximately CHF 5'160: AVS (5.3%), unemployment insurance (1.1%), accident insurance (0.7%), daily sickness allowance (0.8%), and occupational pension LPP. The Ticino withholding tax is calculated using table tableA, resulting in an effective rate of 5.2%.
Régime fiscal appliqué
As a new cross-border worker (2024+ agreement), income is subject to concurrent taxation: 100% of the withholding tax stays in Switzerland. Italian IRPEF applies with a €10,000 deduction and proportional tax credit for Swiss taxes paid.
Impact de la situation familiale
As a single person, tax table A applies. No family allowances apply.
Zone de distance frontalière
Living over 20 km from the border, 100% of the withholding tax stays in Switzerland. Italian IRPEF applies in full with proportional credit.
Budget mensuel indicatif
Monthly, a Swiss resident nets approximately CHF 2'380, while an Italian cross-border worker receives about EUR 2.683/month (at CHF/EUR 1.096).
Conseils pratiques
To optimize your CHF-EUR conversion, services like Wise or Fineco offer better exchange rates than traditional banks.
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