How much can I contribute?
The maximum amounts will increase in 2027 to CHF 7'373 and CHF 36'864 respectively. You can deposit the maximum amount either once a year or in flexible steps.
With affiliation to a pension fund
7'258
CHF
This applies if you are affiliated with a pension fund. As an employee, this is mandatory from an annual salary of more than CHF 22'680 and happens automatically through your employer. Self-employed individuals who have joined voluntarily also fall into this category.
Without affiliation to a pension fund
36'288
CHF
This applies to all working individuals without a pension fund, whether self-employed or employed.
What counts as erarned income?
Per person, not per household
Even if you are married and file a joint tax return, both of you can deposit the maximum amount. It applies per person, not per household or tax return. What matters is that both have an income subject to AHV from gainful employment.
This is how the maximum amounts are calculated
You have probably wondered how these odd, uneven numbers for the maximum amounts for pillar 3a deposits come about.
The 7'258 francs corresponds to 8% of the upper BVG threshold of 90'720 francs. It is the upper limit of the annual salary that is taken into account in the statutory mandatory pension scheme.
The 36'288 francs, on the other hand, is 40% of the upper BVG threshold.
If the Federal Council adjusts the level of AHV pensions, the maximum amount for Pillar 3a also increases. This happens roughly every two years.
Upper BVG threshold 90'720 francs
With affiliation to a pension fund
90’720
×
8%
=
7’258
Without affiliation to a pension fund
90’720
×
40%
=
36’288
Requirements to be allowed to contribute
What matters is that you have an income subject to AHV from gainful employment. In principle, AHV contributions must be paid in Switzerland on income from gainful employment at any income level. However, according to the AHV/IV Information Office, there is a «minor limit» of 2'500 francs per calendar year and employer. If you earn less than this with an employer, they generally do not deduct AHV contributions. Without AHV contributions, you cannot deposit anything into Pillar 3a from this salary. The limit applies per employer: several small part-time jobs do not count together.
Good to know: You can request your employer to deduct AHV contributions anyway (i.e. also deducted from your salary). This creates earned income subject to AHV and makes depositing into pillar 3a possible. Timing is key: say so before the salary is paid out. Once you have received it without deductions, it can no longer be made up.
Smartly timing deposits
Even if you do not work the whole year, you can deposit the maximum amount. What matters is simply that you make the deposit while you are actually earning income. Specifically: if you only start working in August, you can deposit between August and December. If you plan to take time off work from March until the end of the year to travel the world, you must deposit between January and March.
Interested in the option available since 2026 to close gaps with retroactive payments? In our blog post «When retroactive pillar 3a contributions pay off», we explain the rules, process, and smartest strategy.
Contribute as long as you work
Start of work in August
J
F
M
A
M
J
J
A
S
O
N
D
Time off from March until the end of the year
J
F
M
A
M
J
J
A
S
O
N
D
Contribution possible
No income
Contributed too much
If you have deposited too much, the pension foundation will transfer the money back to you. On the one hand, you cannot deduct more than the maximum amount on your tax return anyway. On the other hand, it makes no sense to leave the funds in 3a. Because in the end, you have to pay tax on them upon withdrawal, even if you were unable to deduct them for tax purposes.
Special cases
Multiple employers
If you have multiple employers, for example three, and earn net 15’000 francs with each, you are not affiliated with a pension fund with any of them. Combined, your annual income of 45’000 francs is clearly above the limit of 22'680 francs. Nevertheless, you can make the "large" deduction, in this case 9’000 francs, which is 20% of your net income of 45’000 francs. This is because each employment relationship is evaluated individually against the minimum threshold.
You could, of course, join a pension fund voluntarily; given your total income, this would be permitted. In that case, however, you would only be able to make the small deduction.
Voluntary pension fund affiliation
Change of deduction eligibility
Perhaps you switched during the year from self-employment without a pension fund to employment with pension fund affiliation. This is a favorable scenario. In this case, you can make both deductions. For the period of self-employment, it is 20% of net income, and for the period of employment, it is 7’258 francs. Together, however, the amounts may not exceed the maximum of 36’288 francs.
Unemployment
Even if you are currently taking a career break: as long as you receive unemployment benefit from the RAV and reside in Switzerland, you are allowed to deposit into your pillar 3a. Here, the principle applies that unemployment benefit is treated as equivalent to earned income. Furthermore, as you know, you also pay AHV contributions on unemployment benefit. The small deduction is allowed, up to 7’258 francs.
Under 25
If you are working before age 25 and have an annual salary that exceeds 22’680 francs, you can deposit up to 7’258 francs. This income level counts as pension fund affiliation and you must pay risk contributions as soon as you reach 18 (specifically on January 1 following your 17th birthday). Therefore, the "large" maximum amount of 36’288 francs does not apply, even if your pension fund only starts retirement savings contributions when you are 25 (or on January 1 following your 24th birthday). If you are between 18 and 25 years old and earn less than 22’680 francs, under BVG (Federal Act on Occupational Old Age, Survivors' and Invalidity Pensions) there is no mandatory pension fund coverage and you can deposit 20% of your income.
Part-time with a single employer below the threshold
If you work part-time and earn less than 22'680 francs with your single employer, you are not mandatorily insured with a pension fund. If your employer does not insure you voluntarily either, the large deduction applies to you: 20% of your earned income.
Watch out, "large" does not automatically mean "more" here. With an annual salary of 18'000 francs, 20% is just 3'600 francs, significantly less than the 7'258 francs you would be allowed to deposit with pension fund affiliation. The large deduction only exceeds the small one from around 36'300 francs in earned income. Whether you are affiliated can be seen on your pension statement or from the BVG deduction on your salary certificate. If you have several small part-time jobs, read the section "Multiple employers".
