Retroactive Contributions to Pillar 3a

Since 1 January 2025, insured persons in Switzerland have been able to make retroactive contributions to Pillar 3a to close contribution gaps. This new regulation provides an additional opportunity to strengthen personal retirement savings.

A contribution gap arises when the maximum allowable amount has not been paid into a Pillar 3a account during a given year. However, the new rules apply only to future contribution gaps. Retroactive contributions can only be made for gaps that arise from 2025 onwards.

The first opportunity to make such a contribution will therefore be in 2026, for a contribution gap from 2025. Retroactive payments may be made for gaps dating back up to ten years.

Like regular Pillar 3a contributions, retroactive contributions are tax-deductible and may be claimed in the Swiss tax return.

Conditions

Whether a contribution gap can be closed retroactively depends on several conditions:

• AHV-liable income: The individual must have earned income subject to Swiss AHV contributions both in the year the contribution gap arose and in the year the retroactive contribution is made.

• Current year's maximum contribution: Before making a retroactive contribution for a previous year, the maximum allowable Pillar 3a contribution for the current year must already have been paid.

• No retirement benefits withdrawn: Retroactive contributions are only permitted if no retirement benefits have yet been withdrawn from Pillar 3a. The same restriction applies if an early withdrawal has already been made—for example, from the age of 60.

The maximum retroactive contribution that can be made in any one year is limited to the so-called standard annual contribution limit applicable in the year of the payment. This limit also applies to self-employed individuals and to persons who are not affiliated with an occupational pension scheme.

For 2025, the maximum retroactive contribution amounts to CHF 7,258. This amount may be paid in addition to the regular Pillar 3a contribution for the current year.

Compliance with these rules must be documented and calculated on an individual basis, resulting in additional administrative work for both contributors and pension institutions.

Practical Example

Ms Müller did not make the full Pillar 3a contribution in 2025, 2026, and 2027 because she was working part-time.

Her contribution gaps are:

• 2025: CHF 5,000
• 2026: CHF 4,500
• 2027: CHF 3,000

In 2028, Ms Müller decides to close these gaps. She has already paid the maximum regular Pillar 3a contribution for 2028.

She may now make an additional retroactive contribution. The maximum permitted amount is CHF 7,258 (based on the 2025 limit).

Ms Müller chooses to close the 2025 gap in full and use the remaining amount to reduce the gap from 2026. She therefore contributes CHF 7,258, of which CHF 5,000 covers the 2025 gap and CHF 2,258 is applied to the 2026 gap.

Source: Treuhand | Suisse