The possibility, retroactively paying into pillar 3a is one of the most exciting innovations in Swiss pension provision. But what exactly does it mean for you?
Here you can find out all about the Motion Ettlinthe advantages it brings and how you can optimise your pension provision and your tax burden by making subsequent payments.
Submitted in 2019, the aim of the Motion 19.3702 from Councillor of States Erich Ettlin to enable retroactive payments into pillar 3a.
The Federal Council has now implemented this motion in order to offer citizens more flexibility in their pension provision. From 2026, you will be able to close contribution gaps from the past and thus expand your pension provision in a targeted manner.
Tax optimisationClosing contribution gaps offers you the opportunity to reduce your tax burden. Payments into pillar 3a are tax-deductible and help you to keep more net from your gross.
Flexibility in pension planningWith the new regulation, you can make retroactive payments for up to 10 years to make up for missed years.
No blocking periodUnlike pension fund purchases, there is no lock-up period. You can organise your investment strategy flexibly.
Combined back paymentsSeveral contribution gaps can be summarised and paid in retrospect in one year, provided the annual maximum amount is not exceeded.
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In order to benefit from the retroactive payments, the following conditions must be met:
Earned income subject to AHV contributions in Switzerland. Newly moved to Switzerland? Unfortunately, for years without AHV earned income none subsequent purchases possible.
Contribution gaps may Maximum ten years back in time (from 2026).
The maximum contribution must be paid in for the current year.
An application to the pension foundation is required to authorise the additional payments.
If you had other income, e.g. from dividends or child allowances, these will be added.
Let's assume that you did not pay in the maximum amount of CHF 7,258 (as at 2025) in full in 2026 and 2027, resulting in contribution gaps. In 2028, you realise that you could use these two years to optimise your pension provision and save tax.
This is how you proceed:
Married couples should plan subsequent pillar 3a payments strategically:
Staggered payoutsIf one partner withdraws their 3a accounts later, the other can continue to make retroactive purchases.
Combined contributionsPlan deposits so that the maximum amounts are not exceeded in order to maximise tax benefits.
Let's assume you had contribution gaps in 2026 and 2027. You can close these gaps retrospectively in 2028 to strengthen your pension provision and take advantage of tax benefits.
ImportantIf the accumulated contributions exceed the maximum annual amount, the excess amount is forfeited.
The retroactive payments benefit in particular:
Students and housewives/husbandsPersons with temporary or no earned income.
Self-employed: You can flexibly equalise contributions with varying incomes.
Heirs: If you receive an inheritance or gift, you can invest it sensibly in your retirement provision.
Can I pay in retroactively at any time? No, only for the last 10 years and only for gaps from 2026.
What are the tax implications? Lump-sum withdrawals are taxed on withdrawal, but you can benefit from annual tax deductions by making skilful contributions.
Does the tax advantage expire in the event of a payout? Yes, you can no longer make retroactive deposits after the first withdrawal.
Use the following tax calculator from the federal government to calculate the tax burden on your income:
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Subsequent payments into pillar 3a from 2026 offer a valuable opportunity to close pension gaps and at the same time benefit from considerable tax advantages. The option of paying contributions retrospectively for up to 10 years gives you more flexibility in your financial planning and allows you to optimise your pension provision in a targeted manner. However, the Restrictions for possible subsequent additional payments and take away the enthusiasm of many for the adjustment.
If you're unsure which 3a provider is best suited to your strategy, take a look at our comprehensive 3a comparison. This will ensure that you benefit optimally from the new opportunities and are ideally equipped for the future.
Hello Eric
Thank you very much for your informative article. Do you know what the situation is if I have already made a Pillar 3A withdrawal at a young age to finance an owner-occupied property? Am I right in assuming that this counts as a withdrawal and that I have therefore missed the opportunity to make retroactive purchases into pillar 3A?
Thank you very much for answering my question and best regards,
Pascal
Hello, Pascal,
Correct, unfortunately it was implemented in such a way that gaps that arise from 2025 onwards can only be closed.
After all, you were already using pillar 3a at the time, so you simply withdrew the money beforehand.
It is particularly unfortunate for people who have not used the 3a in the past or have not been able to use it.
But at least that will change in the future.
Dear greetings
Eric
Hello Eric
So I can only pay retroactively from 2026? -> In other words, in 2036 for the year 2026, but not in 2026 for the year 2016/2017/2018, etc... ?
So if I always pay in the full amount now, but was unable to do so in the years 2016-2022, will nothing change for me at the moment?
Hello N,
Correct, that is the current political status. However, we will certainly receive more information by 2026 - the article will then of course be updated.
Hello Eric
Thank you for your easy-to-understand article and for publicising this important approach!
However, when I did some research on the internet, I came across an article in NZZ that states that past contribution gaps are excluded and only future gaps can be closed. As the proposal only comes into force from 2026, your example of repayment in 2025 is not correct, or am I misunderstanding something?
As you write it, I can go back 10 years, i.e. gaps up to 2016 can be closed? Can you please briefly specify this? I myself, and I'm sure many others, may have had the spontaneous thought (which would be cool, of course, if it is possible) of not paying in the maximum amount for 2024 "because I had less income in that year due to unpaid leave", but I can optimise my taxes accordingly in 2026....
Hello Marcel
thanks for asking, I have now formulated the article a little more clearly - it is (unfortunately) really only about gaps, which to introduction. Here is the sentence from the official notification from the Federal Council: "Contribution gaps that arise after the new provisions come into force should be able to be closed at a later date with purchases."
i.e. from 2026, CHF 14,112 is the new maximum amount?
No, but with the current annual amount it is no more than two annual contributions. For example, with CHF 7,056 as the basis x2 = CHF 14,112
I think this is very good for solo self-employed people, because although they can pay in up to 20% in the current tax year, they can only calculate this 20% precisely after the annual accounts - i.e. in the following year. As a self-employed person, you therefore either pay too little or too much in the current year. With the new regulation, unused amounts of 3A can also be paid later.
It's a shame that the whole thing only applies from 2026. I still have one or two gaps from previous years that I would like to have filled for my old age.
Hello Lars,
Absolutely, it's really brilliant for the self-employed - especially because turnover is often not as constant as a fixed salary.
However, I think the restriction on AHV years is a pity. Unfortunately, this makes it impossible for anyone moving to Switzerland to make up for missing contribution years and provide for their - rather expensive - pension in Switzerland.