According to the current regulations for the year 2025, the maximum amount for persons who are gainfully employed in Switzerland with a pension fund connection in the 2nd pillar is CHF 7'258 (for self-employed persons, the maximum amount is 20% of the net earned income, but not more than CHF 36'288). It is important to note that these amounts may change in the coming years, as they depend on the legal provisions. The maximum amounts for 2026 will be announced approximately in October 2025.
Payments into pillar 3a are tax-deductible and enable insured persons to reduce their taxable income, resulting in a lower tax burden.
There is one important change coming to the pillar 3a system: In the future, you will be allowed to make retroactive payments on those years you've "missed out" on. Several conditions apply:
Only from 2025 onward: You can only make up for missed contributions from 2025 and beyond. Any gaps before 2025 can’t be filled. So the first retroactive payment you can make will be in 2026 for the year 2025.
Ten-year limit: You have up to ten years to make up for a missed contribution. If you miss 2027, you can still settle it as late as 2037.
Tax benefits apply in the year you pay: When you make a retroactive payment, you receive a tax deduction in the current year, and not a retroactive tax return bonus. For example, if you catch up on three years of missed payments all at once, you would reduce your taxable income by an additional CHF 21’774 in that single year.
AHV: You need to have had AHV-subjected income both in the year you’re covering and the year you actually pay. This is crucial for expats: income you had before moving to Switzerland was not subject to AHV, so you can’t cover gaps from that period.
Current year first: You must pay the full contribution for the current year before adding any retroactive payments.
Prior to opening your pillar 3a: You can also make up for missed contributions from years when you hadn’t opened a pillar 3a account yet. For example, if you open your first pillar 3a in 2030 and max it out, you can then go back and cover 2025-2029 as well.
No catch-ups after withdrawals: Once you start withdrawing your pillar 3a funds, no further retroactive contributions are possible.
Would you also like to make provisions for your future and save for retirement in an attractive and secure way with a third pillar? We will be happy to support you. Contact us now and receive competent and personal advice from long-standing insurance experts.
Already when founding a company, you have to think about the insurance of your company. There are certain insurances, which you have to take out obligatorily. In addition, there are other offers that are recommended for optimal protection. In the following article, we will gladly explain everything you need to know about the various company insurances.
The pension fund is the occupational pension in the Swiss pension system and is also called BVG. Together with accident insurance, it forms the second pillar. The pension fund, together with the state pension (first pillar) and private pension (third pillar), is intended to ensure that the standard of living is maintained after retirement.
For personal retirement provision and the well-being of the family, Switzerland has built up a 3-pillar system for around 50 years. Anyone who wants to maintain their standard of living after retirement should look into the third pillar at an early stage.
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Pillar 3a is an important component of the Swiss pension system. It enables people living in Switzerland to put money aside for their retirement and save taxes at the same time. Pillar 3a offers a wide range of investment options and is an important supplement to the first and second pillars. But is an investment at the bank safe? The recent events at Credit Suisse and Silicon Valley Bank show that even the largest banks cannot be considered absolutely safe.
Pillar 3a is the voluntary private pension plan in Switzerland that enables individuals to make additional provisions for financial security in retirement in addition to the state AHV (old-age and survivors' insurance) and the mandatory occupational pension plan (2nd pillar). An important feature of pillar 3a is the annual maximum amount that can be paid in to benefit from tax advantages.
