Retrospective contributions to Pillar 3a: why taking early action now pays off twice

Many working people only pay into Pillar 3a towards the end of the year. This is often done out of habit or because they can better assess their financial situation by that point. With the new option to make retrospective contributions, pension provision becomes significantly more strategic. In addition to greater flexibility, the timing of the contribution in particular gains importance.

The following overview shows how the new regulation works, what advantages it offers and which framework conditions need to be observed.

What does a retrospective contribution to Pillar 3a mean?

Under the new regulation, unused annual 3a contributions can be paid in retrospect at a later date. This applies to years in which the statutory maximum amount was not used or was only partially used – for example due to part-time work, interruptions in employment, fluctuating income or a later entry into Pillar 3a.

These contributions will no longer be considered definitively lost, but can be made up under certain conditions.

The key advantages at a glance

1. Greater flexibility in pension planning: Unused annual 3a contributions can be made up over several years. This creates additional scope for action for people with irregular employment histories.
2. Planning instead of time pressure: Anyone who pays in the annual maximum amount early fulfils a key requirement for later retrospective contributions. Pension planning thus becomes less shaped by short-term decisions at the end of the year.
3. Double effect from early contribution: Retrospective contributions are fully deductible from taxable income in the year of payment. If the contribution is made early, the capital also benefits longer from the compound interest effect.

Important points to bear in mind

1. Temporal scope of application: The new regulation applies from the 2026 tax year and affects pension gaps from the year 2025 onwards. Earlier years cannot be taken into account retrospectively in 2026.

2. Retrospective period: Retrospective contributions are possible within a period of up to ten years. A contribution gap that arose in 2025 can therefore be closed no later than the end of 2035.

3. Personal requirements: AHV-liable earned income is required both in the gap year and in the year of the retrospective contribution. In addition, in the year of the retrospective contribution, the respective annual maximum amount must be paid into Pillar 3a.

4. Amount of the possible retrospective contribution: The amount that can be paid in retrospect is the difference between the amount actually paid in and the statutory maximum contribution for the relevant year (for 2025 and 2026 the maximum amount is CHF 7’258). The level of this maximum amount depends on whether a pension fund exists, which is why different limits apply to employees and the self-employed.

5. Tax treatment: Retrospective contributions can be fully deducted from taxable income in the year of payment. A retrospective tax adjustment for earlier years is not provided.
   Note for persons subject to withholding tax: For persons who are subject to withholding tax, the tax deduction from a retrospective contribution generally only takes effect if an ordinary subsequent assessment (NOV) is requested or carried out in the relevant year. Without an ordinary assessment, the tax advantage from the contribution may not be claimed at all or only to a limited extent. An individual review of your personal tax situation with your tax adviser is therefore recommended.

Greater flexibility

The option of making retrospective contributions significantly increases the flexibility of Pillar 3a. At the same time, it becomes clear that making an early contribution in the current year gains in importance: it creates planning certainty, preserves future options for action and maximises the long-term benefit of pension provision.

Pillar 3a thus develops from a purely end-of-year measure into a strategic instrument of long-term financial and tax planning.