Top-up payments into pillar 3a: How to close retirement provision gaps

Pillar 3a is the tax-privileged form of private retirement provision in Switzerland. It supplements the state OASI (1^st pillar) and occupational retirement provision (2^nd pillar) and helps you to strengthen your financial security in old age. Particularly attractive: The amounts paid in can be deducted from taxable income and the capital saved is not taxed as assets. When paid out, the credit balance is taxed separately from other income, using the retirement provision rate.

What will change?
Previously, payments into pillar 3a were only possible in the respective calendar year. From January 1, 2026, the legislator will allow top-up payments for missed years – up to ten years back. However, this regulation only applies to contribution years from 2025 onward.

Who benefits?
In particular, employed persons who were unable to make any or who were only able to make partial payments into pillar 3a in certain years – for example, due to part-time work, further training, family leave or financial shortages. Now they have the opportunity to close these gaps retrospectively.

Prerequisites

• Gainful employment with income subject to OASI contributions in the year in question
• No earlier age-related early withdrawal (at the earliest at the age of 59 for women and 60 for men), regardless of which 3a pension pot you made the withdrawal from.
• Additional payments are only permitted as long as you are still gainfully employed

Information sheet for reading All important information on top-up payments into pillar 3a summarized in compact form.

Conditions at a glance

• Only for contribution years from 2025
• Maximum of ten years back
• The maximum amount at the time applies in each case 
• Only one additional payment possible per year
• Additional payment only permitted if the current maximum amount for the current year has already been paid in

Step by step to additional payments

1. Check gaps: In which years from 2025 have you paid less or nothing into pillar 3a?
2. Research maximum amounts: What was the maximum amount in the respective year?
3. Make current payment: Top-up payments are only possible once the payment for the current year has been made.
4. Request additional payment: Tell your bank or insurance company which years you would like to pay into.
5. Make use of tax benefit: The total of all payments can be deducted from taxable income.

The following example shows how Ms. Meier catches up on her missed pillar 3a payments in 2027 and 2029. In this way, she closes pension gaps, strengthens her retirement capital and benefits from attractive tax savings at the same time. The figures are for illustrative purposes and are based on assumptions regarding future maximum amounts.

Ms. Meier is 45 years old. In 2026, she did not pay the full maximum amount into pillar 3a. She would like to partially close this gap in 2027 and 2029.

Because Ms. Meier pays in the assumed maximum 3a contributions in 2027 and 2029, she has the option of making payments to close the gaps in 2025 and 2026:

• In 2027, in addition to the assumed maximum amount for 2027, she also pays the additional payment for 2025
• In 2029, in addition to the assumed maximum amount for 2029, she also pays the additional payments for 2026 and 2028

• Tax benefits: Additional payments can be deducted in full from your taxable income – which significantly reduces your tax burden.
• More flexibility: You can close pension gaps from up to ten years back and thus strengthen your retirement provision retrospectively.
• Financial security: Higher retirement capital ensures greater independence and financial freedom in retirement.
• Planning security: You decide for yourself when and how to fill gaps and you can manage your payments in a targeted manner.

• Use additional payments in years when you have a high income in particular – this way you will benefit the most from the tax saving.
• Close the oldest contribution gaps first, as there is the least time left to close them.
• Optimally coordinate additional payments into pillar 3a and purchases in your pension fund in order to make the best possible use of tax advantages.
• There is no three-year blocking period for pillar 3a as with a pension fund – you remain flexible and can withdraw your assets again as a lump sum when due or for certain reasons (e.g. home ownership, emigration or taking up self-employment).

• Pension fund 3a
• Premium Life savings insurance