Remote work for cross-border workers: how much can you work from home?

Updated September 2026 · by Dr Pier Paolo Gori

A cross-border commuter working for a Swiss employer may work from home, in Italy, for up to 25% of working time without changing the tax rules that apply. The rule is permanent, in force since 9 February 2026 and applicable from 1 January 2024. For social security, the threshold rises to 49.9% if the employer applies for an A1 certificate.

What is the 25% tax rule?

Switzerland and Italy signed a protocol amending the cross-border workers agreement (Rome, 30 May 2024 and Bern, 6 June 2024). A cross-border worker may work remotely from home for up to 25% of working time. Within this threshold the existing tax rules do not change.

The protocol entered into force on 9 February 2026 and applies retroactively from 1 January 2024. Italy ratified it with Law no. 217 of 29 December 2025.

And for social security?

A separate rule applies to social security. Below 25% remote work, the ordinary rules apply. Under the multilateral framework agreement on telework, which Italy has joined since 1 January 2024, a cross-border worker may work from home for up to 49.9% of the time while remaining insured in Switzerland.

To do so, the Swiss employer applies for an A1 certificate through the ALPS platform with its AHV compensation fund. The certificate is valid for up to 3 years and can be renewed.

The two thresholds compared

• Tax: up to 25% of working time, working remotely from home.

• Social security: up to 49.9% of working time, with an A1 certificate requested by the employer.

What should the contract provide?

• The maximum agreed percentage of remote work.

• The place of remote work, that is, the employee's home.

• How days worked from home are recorded, to show that the thresholds are respected.

• Who applies for and renews the A1 certificate.

The limits of the cross-border workers agreement also still apply, for example the 45 days a year of not returning home for work reasons (see the guide «New cross-border workers agreement»).

Frequently asked questions

Is the 25% calculated per week or per year? The protocol refers to a percentage of working time; how it is applied in practice should be checked with a licensed tax adviser before planning schedules.

Does it also apply to existing cross-border workers? The protocol addresses cross-border workers without distinguishing between existing and new ones.

What happens if I exceed 25%? The tax rules that apply to the excess may change. This should be assessed in advance with a licensed tax adviser.

How we work

Collina d'Oro Consulting SA assists Ticino businesses in drafting remote-work clauses and internal regulations for cross-border staff. Tax matters are handled in coordination with licensed tax advisers.

Sources: Swiss Confederation – permanent remote-work rules in force · Federal Social Insurance Office – remote work and social insurance · Italian ratification, Law no. 217/2025