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Requirements for making retroactive payments

Making retroactive payments into pillar 3a is subject to clear conditions. These are designed to ensure that this option is used for its intended purpose rather than excessively. The main requirements:

1. Existing contribution gap

There must be a contribution gap in the year in question. This means the maximum permitted contribution for that year was not paid in full. However, missed contributions can only be made up for years from 2025 onwards. Contributions for years prior to 2025 cannot be made retrospectively.

2. Income subject to OASI contributions

The insured person must be able to provide evidence of income earned that is subject to OASI contributions both in the year in which the gap arose and in the year in which the retroactive payment is made. This ensures pillar 3a remains available only to employed persons.

3. Full regular pillar 3a contribution for the current year

Before making a retroactive payment for a year with gaps, the full annual contribution for the current year must already have been paid (for employed persons affiliated with a pension fund: CHF 7,258 in 2026 and CHF 7,373 in 2027).

4. No previously closed pillar 3a account or terminated pillar 3a policy

Persons who have already closed a pillar 3a account or terminated a pillar 3a policy in connection with a regular withdrawal during the five years before reaching the reference age are not eligible to make retroactive payments.

5. Limit on retroactive payments

The maximum contribution is limited to the annual ceiling for employed persons affiliated with a pension fund (CHF 7,258 for 2025 and 2026; CHF 7,373 for 2027). This limit also applies to policyholders who are not affiliated with a pension fund. Any partial contributions already made for the year in question are taken into account in the calculation.

6. Only one payment per gap year

Only one retroactive payment may be made for each year in which a gap exists. Multiple retroactive contributions for the same year are not permitted.

Examples of making retroactive pillar 3a payments

2030, example year in which gaps from the previous year are closed

• 2029, gap of CHF 7,056
• 2028, gap of CHF 6,883
• 2027, gap of CHF 5,000

Total contribution gap of CHF 18,939

Example 1

There is a total gap of CHF 18,939. As the maximum additional contribution in the example year is limited to the annual ceiling for individuals affiliated with a pension fund, it is important to consider which gap to close.

If sufficient funds are available in 2030 to pay twice the annual pillar 3a contribution, one option would be to close the CHF 5,000 gap from 2027 and pay the remaining CHF 2,258 towards the gap for 2028. Once a partial payment has been made for 2028, no further payments may be made retroactively for that year, meaning the remaining gap of CHF 4,625 cannot be closed.

Example 2

The individual takes a 12-month trip around the world in 2027. In 2030, they are employed again and wish to make up missed contributions for 2027. This is not possible because they had no income subject to OASI contributions in 2027. However, the gaps from 2028 and 2029 can still be closed.

Example 3

In 2029, the individual reaches the age of 60 and withdraws the assets from one of their pillar 3a accounts as a retirement benefit. In 2030, they wish to close the contribution gap from 2027. This is no longer possible because they have already withdrawn a retirement benefit from pillar 3a. It will likewise no longer be possible to close any further contribution gaps after this point.

Which contribution gaps can be closed and when?

Disclaimer: In each case, the statutory requirements must be met and no additional contribution must already have been made for the contribution year concerned.

Practical implications and benefits

The new regulation is aimed at individuals who – for various reasons such as financial difficulties or a lack of awareness – have not paid the maximum permitted amount into pillar 3a in a particular year.

The option to make up missed contributions allows them not only to strengthen their retirement provision but also to benefit from tax advantages. Like regular contributions, retroactive contributions can be deducted from taxable income in the year in which they are paid.

In particular, this gives self-employed individuals and people with irregular incomes greater flexibility when planning their retirement provision. At the same time, the legal requirements and limits on contributions ensure the option is used for its intended purpose.

Does it make sense to pay into pillar 3a retroactively?

Introducing the option to make retroactive contributions to pillar 3a is a valuable addition to the Swiss pension system. It gives insured individuals greater flexibility to close gaps in their pension and encourages them to take more responsibility for their retirement planning. These strict conditions ensure that the option is used for its intended purpose and that the associated tax advantages are not exploited.

From 2026, insured individuals should review their contributions and income situation well in advance to benefit from this new opportunity.