Guide:
Subsequent contributions to Pillar 3a

From 2026, gaps in Pillar 3a can be closed retrospectively. This is made possible by a decision of the Federal Council in November 2024. A powerful instrument – but the pitfalls lie in the details. These are the most important rules.

From 2026, individuals with AHV-liable income may make subsequent contributions to Pillar 3a, provided they paid nothing or not the full amount (CHF 7,258 as of 2025) in previous years. Insured persons have ten years to close pension gaps – however, only for gaps that arose from 2025 onwards.

These are the requirements

• AHV-liable income is required both in the year of the subsequent contribution and in the year in which only part or no contribution was made to Pillar 3a.

• In the year of the subsequent contribution, the maximum regular contribution must be paid in full first before any retrospective contribution can be made.

• Each subsequent contribution must be applied for and approved in advance by the Pillar 3a foundation. No subsequent contributions may be made without the foundation’s approval.

• Once a Pillar 3a account has been closed and paid out due to age (possible from age 60), any unused purchase amounts lapse immediately.

• An unpaid contribution amount (e.g. from 2025) may not be spread over several future years, but can only be made up once.

• Several gaps from previous years (e.g. CHF 1,000 from 2025 and CHF 2,000 from 2026) may be combined and paid in together as a total of CHF 3,000 in 2027, provided the maximum regular contribution has already been paid.

• A subsequent contribution is limited to the maximum annual contribution (CHF 7,258 as of 2025), regardless of the total amount of unpaid contributions.

Self-employed individuals are at a disadvantage

There is a clear disadvantage for self-employed individuals who are not affiliated with a pension fund. They may contribute 20% of their earned income per year, or a maximum of CHF 36,288 (as of 2025), to Pillar 3a. However, for subsequent contributions, the same limit applies as for employees: CHF 7,258.

An example: A self-employed person pays only CHF 5,000 into Pillar 3a in a tax year, even though they would have been entitled to contribute CHF 25,000 based on their earned income. Since a subsequent contribution is capped at CHF 7,258, a gap of CHF 12,742 remains.

Subsequent contributions possible until age 70

Anyone who continues working beyond the ordinary reference age may make subsequent contributions to Pillar 3a up until their 70th birthday, provided that the Pillar 3a assets have not yet been withdrawn. This is because once an account has been closed, all purchase potential from the past ten years lapses immediately.

It is therefore advisable to carefully plan withdrawals from Pillar 3a accounts as well as subsequent contributions.