Pillar 3a additional payments: the most important information summarised

People who have not paid any or all of their pillar 3a contributions in individual years from 2025 onwards will be able to make up for these missing amounts in future. Such additional payments (purchases) will be possible for the first time in the 2026 tax year for the year 2025.

Anyone who works in Switzerland and has contribution gaps from 2025 onwards can close these retroactively within ten years. In addition to the normal annual contribution, a purchase up to the ‘small contribution’ may be made each year. In 2026, this will amount to a maximum of CHF 7,258.

To make a back payment, you must have income subject to AHV contributions in both years: the year for which the back payment is being made and the year in which the back payment is made.

A purchase is only possible if the regular annual contribution for the back payment year has been paid in full.

Both regular contributions and back payments can be deducted in full from taxable income.

Retroactive payments are not possible:

• For years without earned income
• For periods without pillar 3a eligibility
• After reaching the normal retirement age

Important: Retroactive payments may not exceed the statutory maximum contribution for the respective year.