Closing pension gaps by paying into pillar 3a retrospectively

1. Paying into pillar 3a retrospectively: when will this be possible?

From 2026, you may pay into your pillar 3a retrospectively – under certain conditions (Art. 7a OPO 3, not available in English):

• You may only close close gaps in contributions from 2025. In other words, you can make the first retrospective payment in 2026 at the earliest.

• You must pay in the maximum amount for the current year before making a retrospective payment. The maximum contribution in 2025 is 7,258 francs for employees. For self-employed people, it amounts to 36,288 francs.

• Retrospective payments are only possible for a period of 10 years. This means that you must make retrospective payments for 2025 by 2035 at the latest.

• You can only do so for years in which you had an income subject to OASI contributions. Moreover, you must also have an income subject to OASI contributions in the calendar year you make the payment. Otherwise, you’ll not be able to make a retrospective payment that year.

2. What is the deadline for paying pillar 3a contributions?

In some cases, retrospective payments into pillar 3a are not possible:

• If you have already paid an amount retrospectively for the year. For example: you pay 3,000 francs into your pillar 3a in 2025. In a retrospective payment, you pay in an additional 2,000 francs. A further payment is then no longer possible and you’ll be unable to reach the maximum amount for 2025. 

• If you have already received your pillar 3a pension as retirement capital.

• Any contribution gaps that have arisen due to an early withdrawal can’t be closed retrospectively.

3. Paying into pillar 3a retrospectively: how much is allowed?

If you want to make a retrospective payment into pillar 3a, this can only be done up to the lower limit. This lower limit is the maximum contribution for employees. The same limit also applies to the self-employed, however. In 2025, the lower limit is 7,258 francs. Important: you need to adhere to the lower limit of the year for which you are making the retrospective payment.

4. Can I deduct the amount I retrospectively pay into pillar 3a from my taxes?

Yes, the retrospective contributions to the third pillar are eligible for tax deduction. You deduct it from your taxable income – just like regular pillar 3a deposits.

5. How can I pay into pillar 3a retrospectively?

You need to request the retrospective deposit by submitting a written application to your pillar 3a institution (Art. 7b OPO 3). The application must include the following:

• Information that you must submit in writing:

  • How much money in total do you want to pay retrospectively?

  • For which years do you want to make retrospective payments?

  • How much money do you want to deposit each year?

  • How much money did you already pay in during those years? You must provide separate information for each year.

• Confirmations that you must submit in writing:

  • You have paid the full amount into pillar 3a in the year in which you are making the retrospective payment.

  • You had an income subject to OASI contributions in the year of the contribution gap that you want to close.

  • You have not yet made a retrospective payment for the year in which you want to close the gap.

  • You have not yet received any of your pillar 3a balance as retirement capital.

6. Is it worth making up for missed payments into pillar 3a?

Subsequent deposits into pillar 3a are often worthwhile. That’s because you can deduct the retrospective payment from your taxable income and increase your savings for your retirement. However, you can’t use the money you have deposited until you receive it in retirement.