From 1 January 2025, contributions can be paid into the pillar 3a retroactively for 10 years if no or not the full contribution was paid into the pillar 3a in the corresponding years and the conditions for paying into the pillar 3a were met. The changes apply to gaps in the pillar 3a that have arisen since 2025.
The requirement for paying into the pillar 3a is to have had an income subject to Swiss social security contributions.
This is particularly interesting if contributions were suspended in some years or the maximum contributions were not utilised.
Adjustment of the maximum contributions towards the pillar 3a
The maximum contributions to the pillar 3a will increase from CHF 7'056 to CHF 7,258 for persons who are insured by a pension fund and from CHF 35,280 to CHF 36,288 for persons that are not insured by a pension fund and therefore do not contribute towards the occupational pension scheme.
