Ticino employers: telework days for staff living in Italy
In short: BorderDay helps Ticino employers log telework, on-site and overnight-away days for people who live in Italy and work in Switzerland under the Italy–Switzerland frontier-worker agreement (Accordo Art. 2 zones, as amended for telework). Tax: at most 25% telework at domicile and up to 45 non-return days per year (protocol Fedlex RU 2026 104; in force 9 Feb 2026, applying from 1 Jan 2024). Social security: EU/EEA/CH framework bands under 25%, 25% to under 50% (A1), and 50% or more. Not tax or legal advice.
FAQ
Which border route should Ticino staff living in Italy pick?
The Ticino ← Italy pack (ticino_it): 25% telework at domicile, 45 non-return days, and the shared social-security framework counter — when Accordo Art. 2 zone and residence/workplace conditions fit.
Does the 45-day rule count same-day trips?
BorderDay counts only days marked “stayed away overnight for work”. A same-day trip does not increment the non-return counter. Leave and sickness are excluded per the protocol note in the pack.
Do you track employee location?
No. Employees log a day type and optional overnight-away yes/no. HR never sees GPS or device coordinates.
What does the social-security 50% counter mean?
Under the framework agreement, telework in the residence state of 50% or more of working time generally means residence-state social security; between 25% and under 50% an A1 is normally needed. BorderDay shows those bands separately from tax.
Is this tax or legal advice?
No. It is a tracking tool with counters based on public sources linked on this page and in the app. Confirm with your adviser or authority.