Hiring a cross-border worker in a Ticino company: G permit and contract

Updated October 2026 · by Dr Pier Paolo Gori

A company based in Ticino can hire an EU/EFTA national who lives across the border under a G cross-border commuter permit. For work of up to three months per calendar year, an online notification is enough, made no later than the day before work starts. Beyond three months a G permit is required, valid for five years with an open-ended contract or one lasting more than a year. Before signing, it is worth clarifying the employee's tax status and the clauses on place of work and remote work.

Is a permit needed to hire a cross-border worker?

It depends on the length of the employment:

• up to three months per calendar year: no permit, only the online notification procedure, no later than the day before work starts;

• three months to one year: a G permit valid for the duration of the contract;

• open-ended or more than one year: a G permit valid for five years.

EU/EFTA cross-border commuters may live anywhere in the EU/EFTA and work anywhere in Switzerland: border zones have been abolished. They must, however, return to their home abroad as a rule every day, or at least once a week.

For third-country nationals the rules are stricter. They need a permanent residence permit in the neighbouring country and must have lived in its border zone for at least six months. The G permit is usually valid for one year, is limited to the border zone of the canton, and any change of job requires authorisation.

How is a G permit obtained in Ticino?

• The application is submitted online to the Ticino Migration Office.

• The G permit is not sent to the employee's home but to the employer.

• The Migration Office's FAQs explain how to obtain the Italian criminal record certificate and the certificate of pending charges: it is wise to request them early.

• When the employment ends, it is the employee, not the employer, who must notify the end of the activity in writing within 14 days.

Must the vacancy first be reported to the RAV?

Only if the occupation appears on SECO's annual list of occupation types with an unemployment rate of 5% or more. In that case the vacancy must be registered with the regional employment centre (RAV) before it is advertised elsewhere.

• For five working days the vacancy is visible only to registered jobseekers; after that it may be advertised freely.

• The RAV sends suitable applications within three working days; the employer reports whom it invited to interview and whom it hired.

• Exemptions include jobs lasting up to 14 days and hiring a person already registered with the RAV.

The online check-up on the federal Job-Room portal shows whether a vacancy is subject to the requirement.

What should the employment contract say?

An employment contract does not, in principle, need to be in writing (art. 320 CO), but written form is advisable for clarity and evidence. If the employment lasts more than one month, the employer must in any case inform the employee in writing, within one month of the start, of the parties, start date, role, salary and weekly working hours (art. 330b CO).

For a cross-border worker it is also useful to set out:

• the place of work in Ticino and any days worked elsewhere;

• the maximum share of remote work and how days at home are recorded (see the guide “Remote work for cross-border workers”);

• the employee's duty to report any change of residence promptly, as it may affect the permit and tax status.

What follows after hiring?

• Withholding tax: the hire must be notified to the withholding tax office. The applicable tariff differs between existing and new cross-border workers (see the guide “Cross-border workers: the new agreement”).

• Existing cross-border worker status: anyone hired after 17 July 2023 who asks to be treated as an existing cross-border worker completes and signs cantonal form 1A. New cross-border workers must provide their Italian tax code and place of birth, as their data are automatically exchanged with Italy.

• Health insurance: a cross-border worker living in Italy chooses, within three months of starting work, whether to remain in the Italian National Health Service or join Swiss compulsory health insurance (LAMal). The choice applies for as long as they work as a cross-border commuter.

Frequently asked questions

Is a G permit needed for a two-month contract? No. For work of up to three months per calendar year, an online notification is enough, made no later than the day before work starts.

Can an Italian cross-border worker work for a company in Zurich? Yes, the EU/EFTA G permit is valid throughout Switzerland. The tax regime of the cross-border workers' agreement, however, applies only to people working for employers in Ticino, Graubünden or Valais.

Who applies for the permit, the employer or the employee? In principle it is the foreign national who must obtain the permit. In Ticino the application is made online and the permit is then sent to the employer, who therefore has good reason to follow it closely.

How we work

Collina d'Oro Consulting SA assists Ticino-based companies in drafting employment contracts for cross-border staff, clauses on place of work and remote work, and in preparing permit applications. Tax matters are handled in coordination with licensed tax advisers. For individuals weighing up where to live, see also the guide “Cross-border worker or Ticino resident: G permit or B permit?”.

Sources: SEM – EU/EFTA G permit · SEM – G permit for third-country nationals · Swiss federal portal – working in Switzerland as an EU/EFTA national · Canton of Ticino – FAQs for EU/EFTA nationals · SECO – job registration requirement · SECO – concluding an employment contract · Canton of Ticino – cross-border workers and information exchange · Canton of Ticino, IAS – cross-border workers resident in Italy, health insurance