Pillar 3a retroactive contribution: close contribution gaps

1. From when is the retroactive contribution to Pillar 3a possible?

Since 1 January 2026, contributions to Pillar 3a can also be paid in retroactively. Four conditions must be met (Art. 7a OPO 3):

• Only gaps from 2025: Earlier gaps remain; the first retroactive contribution is possible in 2026.
• Current contribution first: The maximum contribution of the current year must be paid in full (2026: CHF 7'258 for employees, CHF 36'288 for the self-employed without a pension fund).
• 10-year deadline: A gap from 2025 must be closed by 2035 at the latest.
• AHV-liable income: AHV-liable income must exist both in the gap year and in the year of the retroactive contribution.

2. When is no retroactive contribution to Pillar 3a possible?

Not every gap can be closed. In these cases, a retroactive contribution is ruled out:

• Gaps before 2025: Contribution gaps from before 2025 remain permanently.
• Already paid retroactively: For a year for which a retroactive contribution has already been made, no further one is possible.
• Balance already withdrawn: Those who have already withdrawn Pillar 3a as a retirement benefit can no longer contribute retroactively.
• Gap due to advance withdrawal: Contribution gaps caused by an advance withdrawal for home ownership cannot be closed.

3. How high may the retroactive contribution be?

The retroactive contribution is limited per gap year to the «small contribution», that is the maximum contribution for employees with a pension fund. For 2025 that is CHF 7'258. This limit applies to all gainfully employed people: the higher contribution of CHF 36'288 for the self-employed without a pension fund counts only for the current contribution, not for the retroactive one.

Two ceilings apply at the same time: the «small contribution» of the year for which the retroactive contribution is made, and the «small contribution» of the year in which it is made. Several gaps together may not exceed the «small contribution» of the payment year.

Example: A 38-year-old project manager from the canton of Thurgau paid in only part of the maximum contribution in 2025 and closes the gap in 2027.

She first pays the ordinary contribution for 2027 in full, then makes up to CHF 4'258 as a retroactive contribution for 2025.

4. Is a Pillar 3a retroactive contribution worth it?

A retroactive contribution is worthwhile above all for tax reasons: the amount paid in is fully deductible from taxable income in the year of payment, just like a regular contribution. Those who close a gap of CHF 4'000 save around CHF 1'200 in tax at a marginal tax rate of 30 percent and build up pension capital at the same time.

How strong the effect is depends on three factors:

• Gap size: the larger the gap, the greater the possible tax saving.
• Marginal tax rate: in cantons with a high tax burden such as Zurich or Bern, the saving turns out higher than in Zug or Schwyz.
• Time horizon: those who pay in early benefit over more years from the compound interest effect.

Note that the money in Pillar 3a remains tied up until withdrawal. A retroactive contribution is therefore suitable for people with earlier contribution gaps and sufficient financial leeway.

5. How can I contribute to Pillar 3a retroactively?

A retroactive contribution does not happen automatically: it must be applied for in writing at the pension institution (Art. 7b OPO 3). The application contains details and confirmations.

Details you submit:

• total amount of the planned retroactive contribution
• years for which gaps are closed
• retroactive contribution amount per year
• amount already paid in per gap year, shown separately

Confirmations you submit:

• The maximum contribution of the current year is paid in full.
• AHV-liable income existed in the gap year.
• No retroactive contribution has yet been made for the year in question.
• The Pillar 3a balance has not yet been withdrawn as a retirement benefit.

Since the rule has only applied since 2026, forms and deadlines still differ somewhat between the providers.

More on the tax advantages of Pillar 3a

Pillar 3a save taxes

Pillar 3a lowers taxes on contribution, during the term and on withdrawal. Compando shows how much is possible per year and how to claim the deduction correctly.

This article was first published on 01/05/2026