Catch up on missed 3a years and save tax

Since 2025, you can make up contribution gaps in pillar 3a retroactively and deduct the amount from your taxable income. Check in one minute whether it pays off for you and how much you save.

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Frequently asked questions about retroactive pillar 3a contributions

What is a retroactive contribution to pillar 3a?
Since 1 January 2025, anyone who paid less than the maximum amount into pillar 3a in a given year can make up this gap later. The amount paid retroactively is deductible from taxable income. The legal basis is Art. 7a and 7b BVV 3 (OPP 3).
From when and for which years can I pay retroactively?
Only gaps from 2025 onwards can be made up. The first retroactive contribution is possible in 2026. A gap remains open for ten years: the gap from 2025 can be made up until 2035 at the latest.
How much can I pay retroactively per year?
At most the “small” pillar 3a maximum per year: CHF 7’258 in 2026 and CHF 7’373 in 2027. This also applies to people without a pension fund.
What requirements must I meet?
You need income subject to AHV in the gap year and in the year of the retroactive contribution, must first pay the full regular contribution for the current year, and must not yet have withdrawn any 3a assets for retirement. The retroactive contribution must be credited to the 3a account by 31 December. In addition, the pillar 3a foundation must first check whether a gap from previous years exists. With relevate, this process is fully digital.
Do I have to switch to relevate to pay retroactively?
No. You can pay retroactively with the 3a foundation where you hold your account, provided it offers this. With relevate, PensExpert’s digital 3a account, you can do it online: 8 investment strategies with Swisscanto funds or an interest account, 0.45% all-in fee, free account opening and transfers.
How do I know how much I paid in?
The amount is shown on the 3a certificate that your bank or foundation sends you at the beginning of each year for your tax return.
Can I make up a gap in instalments?
No. Each annual gap can only be made up once; any remainder is forfeited. You may, however, combine several gaps or spread them over several years.
I am not a member of a pension fund. What applies?
Your regular contribution is up to 20% of your income subject to AHV, at most CHF 36’288 in 2026 (2027: CHF 36’864). However, you may only pay CHF 7’258 retroactively per year (2027: CHF 7’373). The rest is forfeited. Please contact us for a calculation.
What applies to married couples?
Each person is assessed individually and needs their own 3a account. If both have a gap and income subject to AHV, both can pay retroactively.
And after retirement?
You can still pay retroactively for up to five years after the ordinary retirement age, as long as you continue working and have not yet withdrawn any 3a assets for retirement.
Can I repay an early withdrawal for home ownership?
No. A retroactive contribution only fills missing annual contributions from previous years. However, an early withdrawal for home ownership does not prevent you from making up contribution gaps later.
What happens to open gaps when I withdraw my 3a assets?
As soon as you withdraw your 3a assets for retirement (at the earliest five years before the ordinary retirement age), all gaps you have not yet made up are forfeited. If you want to pay retroactively, do so before the first withdrawal from a pillar 3a account.

Legal basis: Art. 7, 7a, 7b and 8 BVV 3 (OPP 3), FTA Circular No. 18a of 22.12.2025. The check provides a non-binding estimate and does not replace review by the pension institution and the tax authority. * The savings potential and the tax savings are indicative values based on average marginal tax rates for single persons in Switzerland (federal, cantonal and municipal). Assumed rates by gross income: up to CHF 60’000 15%, CHF 60’000–100’000 22%, CHF 100’000–150’000 28%, CHF 150’000–250’000 33%, over CHF 250’000 37%. For married couples, the same rate is applied to both persons. The calculation is non-binding, simplified and without guarantee; individual tax circumstances such as place of residence, marital status, religious affiliation, children and other deductions are not taken into account. No liability is accepted for the use of the calculator, its accuracy, completeness and timeliness, or for any decisions based on it. The assessment by the competent tax authority is authoritative. The calculation does not constitute tax or investment advice. The information on relevate.ch is provided for advertising purposes only. The legal documents for the investment solutions, such as key information documents and fund contracts, are available at relevate.ch.