From 2026 onwards, individuals with income subject to AHV contributions will be permitted to make retroactive payments into pillar 3a if they have not paid anything or have not paid the full amount (CHF 7,258 as of 2025) in previous years. Insured persons have ten years to close pension gaps – but only for gaps that arose from 2025 onwards.
These are the requirements
- Income subject to AHV contributions both in the year of purchase and in the year in which only a partial or no contribution was made to pillar 3a.
- In the year of purchase, the maximum amount must be paid in first before any subsequent purchases can be made.
- Any subsequent purchases must be applied for and approved in advance by the pillar 3a foundation. No subsequent purchases may be made without the consent of the respective foundation.
- As soon as a pillar 3a account has been closed and withdrawn due to age (possible from 60 years of age), all amounts not yet purchased expire immediately.
- A purchase amount that has not been made (e.g. from 2025) may not be spread over different future years, but may only be made up for once.
- Several gaps from previous years (e.g. CHF 1,000 from 2025 and CHF 2,000 from 2026) may be added together in order to purchase a total of CHF 3,000 in 2027 – provided that the maximum amount has already been paid in.
- A subsequent purchase is limited to the maximum annual contribution.
