Good news for those in employment: from 1 January 2025, an amendment to the ordinance will come into force that will allow contribution gaps in pillar 3a to be closed retrospectively. This change makes it possible to pay contributions into the pillar 3a tied pension plan retrospectively for a specific year and thus benefit from tax advantages. Important to note: Gaps in contributions that occurred before 2025 can no longer be closed retrospectively.
Important key points and conditions
- One-off purchase per year on application: You may only make one additional payment per year for a contribution gap. It is not permitted to make additional payments for a specific year in instalments over several years.
- Income subject to AHV contributions required: A subsequent purchase is only possible if income subject to AHV contributions was earned in Switzerland in the year for which the subsequent payment is to be made. In addition, there must also be income subject to AHV contributions in the year of the subsequent payment.
- Maximum amount required for the current year: In order to close a contribution gap, the maximum amount for the current year must be paid in full. This means that if you would like to make an additional payment in 2026 for 2025, you must first pay the full maximum amount for 2026 into pillar 3a.
- No subsequent payment after drawing retirement benefits: As soon as retirement benefits are drawn from pillar 3a, a subsequent payment is no longer possible. This rule also applies if part of the 3a account has been withdrawn in advance.
Limitation to the ‘small deduction’
This adjustment relates exclusively to the ‘small deduction’ from pillar 3a, which is limited to CHF 7,258 for 2025 and applies to both employees and self-employed persons.
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