What is the deadline for paying into Pillar 3a?

2026 maximum contributions — and who can pay in

Anyone with earned income subject to AHV (Swiss state pension) contributions can pay into Pillar 3a — employed or self-employed. The limits are:

• With a pension fund (small deduction): up to CHF 7'258 per year (tax years 2025 and 2026).
• Without a pension fund (large deduction): 20 percent of earned income, up to CHF 36'288 per year.
• You can contribute for as long as you work — at most until your 70th birthday.
• The 2027 limits have not been published yet; the federal decision is expected in autumn 2026.

The tax deduction: what you get

Pillar 3a contributions are fully deductible from taxable income up to the maximum — for federal, cantonal and municipal taxes. How much you save depends on your income, your canton and your marginal tax rate; there is no serious one-size-fits-all figure.

When you later withdraw the capital, it is taxed separately from your other income at a reduced rate: the federal tax applies one fifth of the ordinary rates, and the cantons apply their own reduced rates.

Buy-ins since 2025: the new rules for missed years

Since 1 January 2025, the ordinance BVV 3 (Art. 7a) allows retroactive buy-ins into Pillar 3a. The rules at a glance:

• Only gaps that arose from 2025 onwards can be bought back — older gaps are excluded.
• The first buy-in is possible in tax year 2026, for the gap from 2025.
• The legal window reaches back up to ten years (which becomes relevant as the years accumulate).
• Requirement: earned income subject to AHV both in the gap year and in the year of the buy-in.
• In the buy-in year, the full ordinary annual contribution must be paid first (2026: CHF 7'258).
• The buy-in is capped at the actual gap amount and never exceeds the small deduction (2026: CHF 7'258 per year).
• Only one buy-in is allowed per gap year; a single buy-in can, however, cover several gap years.
• The buy-in must be requested in writing from your 3a provider, which reviews and approves it.
• Buy-ins are tax-deductible in the year of payment.
• After a first withdrawal of retirement benefits, no further buy-ins are permitted.

Withdrawal: when you can access the money

Pillar 3a retirement benefits can be drawn at the earliest five years before the reference age and become due when you reach it; if you can show that you are still working, you may defer withdrawal by up to five years.

An earlier withdrawal is permitted in cases defined by law: for owner-occupied housing (purchase, construction or mortgage repayment), when taking up or changing self-employment, when leaving Switzerland permanently, when receiving a full disability pension (provided the disability risk is not insured), and for buying into an occupational pension fund.