Retrospective Contributions to the Pillar 3a from 2026

Retrospective Contributions to the Pillar 3a from 2026

Pillar 3a is a key component of private pension planning in Switzerland, allowing individuals to save for retirement, optimise their tax burden, and close pension gaps. From 2026, an important new regulation will come into effect: contribution gaps from 2025 onwards can be closed retrospectively.

The Swiss Federal Council has decided to permit these retrospective contributions from 2026. This measure aims to strengthen private pension provision and offer greater flexibility in retirement planning.

What Are the Benefits of Making Retrospective Contributions?

Tax Savings: Retrospective contributions can be deducted from taxable income, leading to a reduction in tax liability.

Flexibility: You can close contribution gaps retrospectively for up to ten years, allowing you to tailor your retirement savings to your needs.

Enhanced Retirement Provision: By closing gaps, you increase your pension savings and secure a stronger financial foundation for retirement.

Who Can Make Retrospective Contributions?

To benefit from this new regulation, the following conditions must be met:

Employment: You must earn income subject to AHV contributions in Switzerland, both in the year of the contribution and in the year the gap arose.

Full Annual Contribution: The regular annual contribution for the relevant year must have been fully paid before making a retrospective payment.

Contribution Gaps: Only gaps from 2025 onwards can be closed, with a maximum retrospective period of ten years.

Maximum Contribution Limit: The retrospective contribution is permitted up to the legal maximum amount per year (e.g. CHF 7,258 in 2025).

No Pension Withdrawals: Retrospective contributions can only be made if no retirement benefits have yet been drawn.

The opportunity to make retrospective contributions to Pillar 3a from 2026 presents a valuable chance to close pension gaps while benefiting from tax advantages. Now is the ideal time to review your pension planning to make the most of these new options.

Free Basic Protection for Your Tellco Pillar 3a or Vested Benefits Account

With ePlix Lifeguard Free, you automatically receive free insurance cover against disability and death when you invest at least CHF 10,000 in securities – with a capital benefit of up to CHF 100,000.

Find out more: Insurance cover

The most important summarised

Retrospective contributions to Pillar 3a possible from 2026
Benefits and important considerations for retrospective payments

Information on the subject

Pillar 3a Insurance cover

Back to news overview

Current topics

About Tellco

Tellco Bank Appoints Mark Dieringer as Head of Alternative Investments

Tellco Bank is pleased to announce the appointment of Mark Dieringer as Head of Alternative Investments. With over a decade of experience as Head of Alternative Investments and External Mandates at…

Learn more

Private pension

Pillar 3a: Harness the Eighth Wonder of the World for Your Retirement Planning

Albert Einstein famously called compound interest the "eighth wonder of the world." This powerful principle makes Pillar 3a an essential component of your private retirement planning.

Learn more

Occupational Pension

New thresholds for OASI and OPA from 1 January 2025

The thresholds in the first and second pillars are changing with the start of the new year. These adjustments affect both the contributions and the cover of your employees.

Learn more

Occupational Pension

2024: An interest rate of 2.25% for PRO and PULSE

With our PRO and PULSE pension solutions, retirement savings bear interest at 2.25% for the year 2024 (OPA minimum interest rate: 1.25%).

Learn more

What is the difference between mandatory and non-mandatory contributions?

In Switzerland, your occupational pension scheme is backed by pension fund contributions, which are divided into two types: mandatory and non-mandatory contributions. But what do these mean exactly?

Learn more

Occupational Pension

OASI reform and its impact on occupational and private pensions

The OASI reform came into force on 1 January 2024. It is worth taking a closer look at the consequences, as they also include new opportunities for employees.

Learn more

Occupational Pension

Pension trap of part-time work: tips for financial security in retirement

Part-time work has become the norm for many people in Switzerland. It's time for some concrete tips on how part-time employees can minimise the disadvantages to their pension provision.

Learn more

Money & Assets

Are private market investments the ideal solution for pension funds?

Pension funds face major challenges with traditional portfolios: private market investments can be an interesting addition and possible solution.

Learn more

Occupational Pension

The right pension for a relaxing sabbatical

Career breaks for a round-the-world trip or for further study are popular. However, it is important not to forget about pension planning in the process: in this blog, find out what you need to bear in…

Learn more

Occupational Pension

Self-employed persons: flexibility in occupational pension provision

The law only requires self-employed persons to make contributions only to pillar 1. However, neglecting pension provision in pillar 2 can be risky and have long-term adverse effects.

Learn more