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Home > Knowledge > Back payments into pillar 3a

Back payments into pillar 3a: optimizing taxes is now easier

Since 2025, retroactive payments into pillar 3a have been possible. The new rule opens up additional scope in retirement and tax planning.

13 January 2023 by Rodolfo Intaglietta
Last updated: 13 October 2026
Instructions
Lateral entrant
Private taxes
8 min

Contents

Key facts What is new Requirements Limits Example Hurdles FAQ Key takeaways

Key facts about this article

Summary

Since 1 January 2025, pension gaps in pillar 3a can be closed retroactively. This option only applies to gaps arising from 2025 onward and is tied to clear requirements and limits. Used correctly, it lets you combine retirement provision and tax optimization in a sensible way.

What you will learn:

  • New legal rule on back payments into pillar 3a from 2025
  • Requirements for retroactive payments
  • Maximum amounts and limits for back payments
  • Practical example of closing pension gaps
  • Tax effects and planning aspects

Prerequisites

No prior knowledge needed

Tools you need:

  • Overview of previous payments into pillar 3a
  • Proof of earned income subject to AHV
  • Knowledge of the annual maximum contributions
  • Individual retirement and tax planning

Updated on 22 August 2026. We checked the rules on back payments into pillar 3a, the maximum contributions and the requirements for a buy-in. What has changed since first publication: the rule has been in force since 1 January 2025 and is no longer just announced. The earlier statement that two full annual contributions, and thus CHF 14,516, were possible per year was too general: the buy-in is limited to the small contribution of CHF 7,258 per year, even for people without a pension fund. In 2026, the ordinary maximum contributions are CHF 7,258 with and CHF 36,288 without an occupational pension scheme. The advice to pay in before the end of 2024 has been removed. Still valid without change: only gaps from 2025 onward can be paid in later, retroactively for no more than ten years; earned income subject to AHV is required; only one buy-in is allowed per annual contribution gap; and anyone who has already drawn retirement benefits from pillar 3a can no longer make a buy-in.

What is new in pillar 3a from 2025?

Since 1 January 2025, pension gaps in pillar 3a can be closed retroactively. Only gaps that have arisen from 2025 onward can be paid in later; earlier years remain excluded. A maximum of ten years is taken into account retroactively.

Since only gaps from 2025 onward can be paid in later, it pays to use the full maximum contribution every year.

 

Requirements for back payments

A back payment requires that earned income subject to AHV was generated in the year in question. This condition applies to employees and self-employed persons alike.

  • The upper limit of 20% of earned income only applies to persons who do not belong to an occupational pension scheme. Anyone affiliated with a pension fund can pay in the fixed maximum contribution regardless of income.
  • In 2026, the ordinary maximum contribution is CHF 7,258 for persons with a pension fund and up to CHF 36,288 for persons without a pension fund.

 

Limits and permitted amounts

The buy-in is limited each year to the so-called “small contribution,” which is CHF 7,258 in 2026. This upper limit also applies to persons without a pension fund. Anyone who belongs to an occupational pension scheme can pay in no more than CHF 7,258 as an ordinary contribution plus CHF 7,258 as a buy-in in the same year. Anyone who does not can pay in up to CHF 36,288 as an ordinary contribution plus CHF 7,258 as a buy-in. Only one buy-in is allowed per annual contribution gap.

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A practical example

At the end of 2028, Mr. Müller has pension gaps from 2025, 2026 and 2027. In addition, he pays the ordinary maximum contribution in 2028.

If he also pays in a buy-in of CHF 7,258 in 2028 on top of the ordinary contribution, the oldest gap is closed first. Any remaining amount is automatically credited to the following year. However, another back payment in the same year is not possible.

In this case, spreading the back payments over several years might have brought tax benefits.

 

Hurdles for withdrawals and payments

Pension gaps can only be closed if no withdrawal from pillar 3a is made in the year in question.

This is particularly relevant for people who plan staggered pillar 3a withdrawals or who are about to retire.

Frequently asked questions about back payments into pillar 3a

What are the benefits of the new rule?

Back payments let you shape your taxable income more flexibly and can help reduce tax progression.

What are the consequences if one parent increases their workload?

A higher income can lead to stronger tax progression. Retirement planning cannot prevent this effect, but it can control its timing.

For which years can I make back payments?

Back payments are possible for contribution gaps from 2025 onward. Earlier years are excluded.

What requirements apply to back payments?

You must have earned income subject to AHV in Switzerland, both in the gap year and in the year of the buy-in. In addition, the full ordinary annual contribution must first be paid in the buy-in year. Anyone who has already drawn retirement benefits from pillar 3a can no longer make a buy-in.

Is there a time limit?

Yes, contribution gaps can be closed retroactively for up to ten years.

What is the maximum back payment per year?

In addition to the ordinary maximum contribution, a back payment up to the amount of the so-called “small contribution” is possible each year.

What are the tax benefits?

Back payments are deductible from taxable income and can lower the tax burden.

Key takeaways

  • Back payments into pillar 3a are allowed from 2025
  • Only pension gaps from 2025 onward can be paid in later
  • Income subject to AHV is a requirement
  • The buy-in is limited to the small contribution of CHF 7,258 per year
  • Only one buy-in is allowed per annual contribution gap
  • Tax effects depend heavily on timing

The option of making back payments into pillar 3a significantly widens the scope for retirement and tax planning. At the same time, it demands careful, forward-looking planning.

If you want to make the most of this option, have the individual tax and financial effects reviewed early on.

Sources

  1. Schweizerische Eidgenossenschaft. (1 January 2025). Verordnung über die steuerliche Abzugsberechtigung für Beiträge an anerkannte Vorsorgeformen (BVV 3, SR 831.461.3), Art. 7 and 7a. Retrieved 22 August 2026 from fedlex.admin.ch
  2. Bundesamt für Sozialversicherungen. (2026). Wie hoch ist der maximale Einkaufsbetrag in die Säule 3a? Retrieved 22 August 2026 from faq.bsv.admin.ch
  3. Bundesamt für Sozialversicherungen. (27 November 2025). Ihr Beitrag an die 3. Säule. Retrieved 22 August 2026 from bsv.admin.ch
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Author

Rodolfo Intaglietta

Rodolfo Intaglietta is the founder and managing director of ONE! Treuhand GmbH. As a Treuhänder mit eidg. Fachausweis (Swiss fiduciary with Federal Diploma of Higher Education) and Diplomierter Experte in Rechnungslegung und Controlling (Expert in Accounting and Controlling with Advanced Federal Diploma of Higher Education), he supports entrepreneurs throughout Switzerland with clear figures, digital processes and personal advice on an equal footing.

The qualification “eidg. diplomierter Experte in Rechnungslegung und Controlling” corresponds to qualification level NQF 8 and is therefore at the highest level of education, comparable to a doctorate in terms of professional depth and responsibility.