We show you how much and until when you can pay into pillar 3a

Retirement planning pays off. After retirement, the pension income you get from state (OASI) and occupational (OPA) pension plans will generally be lower than your previous income. Pension gaps may also emerge if you work part-time, or if you have interrupted your employment – for instance, for further training, parental leave or a round-the-world trip. Paying into pillar 3a can help you plug these gaps. Here’s what you need to know about retirement planning with pillar 3a.

How much can I pay into pillar 3a?

Seize the opportunity to exhaust your pension solution 3a up to the annual maximum amount whenever possible. By doing so, not only are you saving up for more financial peace of mind in retirement, but you can also save a maximum of taxes, as you can deduct these payments into pillar 3a from your taxable income.

Under what circumstances can I pay into pillar 3a?

To pay into pillar 3a, you must be at least 18 years old and earn an income subject to OASI.

How can I calculate my tax deduction amount if I pay into pillar 3a?

You can completely deduct the annual amount you pay into pillar 3a from your taxable income up to the legally defined maximum limit – regardless of whether you pay it into a retirement savings account 3a or invest it in a retirement fund or 3a life insurance. Our “Provide for the future and save on taxes” calculator enables you to calculate with just a few clicks how much tax you can save annually with your pillar 3a inpayments and how your inpayments will develop over time.

How long can I pay into pillar 3a?

Generally until you reach ordinary OASI pension age. If you can prove you are still in gainful employment beyond the ordinary retirement age, you can maintain pillar 3a for a maximum of five years and continue paying into it during this time.

Can I pay into pillar 3a retroactively?

Yes. Back payments into pillar 3a are now possible under certain conditions. Anyone who did not pay in the maximum amount in 2025 or subsequent years can retroactively close this contribution gap as of this year. For each contribution year from 2025, you will have up to ten years in future to make up for unrealized or missed inpayments. This means that you can close any contribution gaps that arose in 2025 by 2035 at the latest, any gaps from 2026 by 2036 etc. Back payments are only possible retroactively for a maximum of ten years. You can deduct the initial and back payments in full from your taxes.

What requirements must I meet to make a back payment?

In accordance with the Ordinance Amendment, back payments are only possible once the maximum amount for the current year has been paid. For example, if you did not pay in anything or did not reach the maximum amount in 2025, you will first have to pay in the maximum amount for 2026. Only then can you top up the 2025 contribution year. You must also earn an income subject to OASI in Switzerland in the year of the initial payment as well as in the year of the back payment. Please also note that you must apply to make a back payment from the employee benefits institution in advance and that back payments are only possible for as long as the old-age benefit has not been withdrawn.

Important information:

• The pension solution holder must be authorized to pay into pillar 3a in both the inpayment year and the year for which back payments are to be made.
• The maximum amount for the current year must first be paid in before any gaps can be closed.
• Only one payment is possible per contribution gap. This means that the gap must be completely closed with a single payment in one year. The back payments cannot be spread over several years.
• Only contribution gaps as of 2025 can be closed retroactively.

How do I open a retirement savings account 3a?

Do you not yet have a retirement savings account 3a? Open your retirement savings account 3a in just a few steps in e-finance and make your inpayment right away, either as a one-off sum or, ideally, as a “Maximum amount standing order”. This will guarantee the full amount is paid in every year. Next, you can choose between the “Account 3a” as an interest-bearing variant and retirement funds. With retirement funds, you can generate higher long-term returns than by leaving your money in the interest-bearing retirement savings account 3a. However, like all investments, retirement funds are also subject to fluctuations.

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