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When retroactive Pillar 3a contributions pay off
Anyone who previously forgot a 3a contribution or simply didn’t have the necessary cash on hand at the time missed out for good. The rule back then: «once it's gone, it's gone!». But great news. That changed on January 1, 2025! Retroactive contributions to Pillar 3a are now possible, providing an additional tax benefit. However, clear rules, deadlines, and maximum limits apply. In this article, you'll learn who is can make retroactive contributions, how to pick the ideal sequence when filling multiple gaps, and when a contribution pays off particularly well in terms of taxes!
THE MOST IMPORTANT POINTS AT A GLANCE:
From 2026 onwards, you can make retroactive 3a contributions to fill gaps dating back to 2025, within a period of 10 years.
You can only make retroactive contributions if you had AHV (OASI)-liable income in the year in which the gap occurred.
Before making a retroactive contribution, you must first pay the maximum permitted contribution for the current tax year.
You can make a retroactive contribution only once per year.
Once you have started staggered withdrawals of your 3a assets due to age, you can no longer make retroactive contributions.
Deliberately leaving contribution gaps when planning a time-out can increase the tax benefits of future retroactive contributions.
Index
Why it pays off
Retroactive contributions can be a powerful way to build wealth. Like «conventional» Pillar 3a contributions, they can be deducted from your taxable income.
By making a retroactive contribution to your Pillar 3a, you can:
Benefit from an additional tax advantage
Reduce or close your pension gap
In addition, Pillar 3a allows you to invest at relatively low cost.
Requirements and rules: What you need to know
To make sure everything goes smoothly with your Pillar 3a contribution, here are a few key conditions:
Kick-off 2025: The new rules apply exclusively to pension gaps that arose from 2025 onwards. You close the gap with payments starting from January 1, 2026.
Income: In the year you have a pension gap (due to travel, further education, etc.), you must have had AHV (OASI)-liable earned income. This also applies to the year of the retroactive contribution.
First duty, then bonus: In the year you make the contribution, the regular annual 3a maximum amount must already have been paid in full.
Once per year: Only one single retroactive contribution is permitted per «gap year».
Maximum 10 years: Only gaps that are no older than 10 years can be closed.
Early withdrawal: Anyone who draws part of their 3a «due to age» can no longer make retroactive contributions.
And now it gets technical:
Contribution gaps from several years can be combined and closed with a single combined payment…
… but there is a cap, i.e. you cannot contribute more than the single maximum annual amount as a retroactive contribution in one calendar year…
… and if you only pay a partial amount for a gap year, you close that year permanently, even if a remaining amount is still outstanding.
What does that mean in practice?
Here is what it looks like in 2026: The example of Lara
Lara is 32 years old and has been paying the maximum amount into Pillar 3a as an employee for several years. In 2025, she fulfilled her dream of taking a longer trip and took six months of unpaid leave. Due to the resulting loss of income, she couldn’t pay the maximum amount in 2025, but «only» 3'000 francs.
Fortunately, she can now close this gap in 2026. Over the course of the year, she managed to save enough to cover the outstanding amount for 2025 in addition to her regular contribution: She first pays the maximum amount for 2026 and then makes a retroactive contribution of 4'258 francs for 2025.
When a catch-up contribution is particularly worth it tax-wise
Employees with high incomes and large potential for retroactive contributions can achieve the highest tax savings. Why? You can deduct retroactive contributions from your taxable income just like regular 3a contributions. The rule is simple: the higher your income, the higher the tax rate on the additional income. This approach is commonly known as «breaking tax progression».
It can therefore make sense to leave gaps from low-income years open and close them in a peak income year. The tax deduction will then be higher than it would have been at the time.
Attention: If you close the gap many years later (up to a maximum of 10 years), you might miss out on market returns in the meantime. If you invest in securities for the long term, you can benefit from compound interest.
We therefore recommend closing deliberate gaps within a foreseeable timeframe, for example within two to three years. Even smarter: invest the money in the meantime in non-restricted assets, for example with findependent invest.
An example of a deliberate gap and short-term retroactive contribution
Melanie and Sarina from Zurich went traveling together for a few months in 2025. As a result, they had lower incomes and a marginal tax rate of 15%.
In 2026, both returned to working 100%, with their income subject to a marginal tax rate of 25%. Both normally pay the maximum amount into Pillar 3a every year.
Melanie decided to pay the full 7'258 francs at the end of 2025. At the end of 2026, she will again pay the maximum amount as usual. She therefore deducts 7'258 francs from her taxable income in each year.
Sarina considers the option of a retroactive contribution and consciously decides not to make a 3a contribution in 2025. Instead, she pays the maximum amount at the end of 2026 and additionally makes a retroactive contribution for the previous year. She pays a total of 14'516 francs, which she deducts from her taxable income in the same year.
Here is how this impacts their tax savings:
Melanie | Sarina |
|---|---|
Year 1 (marginal tax rate 15%): | Year 1 (marginal tax rate 15%): |
Year 2 (marginal tax rate 25%): | Year 2 (marginal tax rate 25%): |
Tax savings: CHF 2'800 | Tax savings: CHF 3'600 |
Sarina gains an advantage of around 300 francs by deliberately leaving the gap open. If she had invested the money in non-restricted assets and earned a return on it, her advantage over Melanie would have been even greater. |
Conclusion: A deliberate gap can therefore pay off if you leave it open during a low-income year and fill it in a foreseeable high-income year.
Remember: Only gaps from years in which you had AHV-liable earned income can be filled retroactively, and only for years from 2025 onwards. Years with no income at all (for example, full-time studies, parental leave, or a stay abroad) do not count.
How a retroactive contribution with findependent works in practice
To make a retroactive contribution to your findependent 3a, follow these steps:
Calculate the amount of your retroactive contribution.
Register the contribution directly in the findependent app and confirm that you meet all the requirements.
Make the payment using the dedicated QR payment slip (as a reminder: only one retroactive contribution per year is possible!).
Don't forget to attach the tax certificate to your next tax return and enter the total amount of your «normal» 3a contribution and retroactive contribution as a deduction.
Your checklist
We recommend that you carefully check whether you are eligible for a retroactive contribution. It can really be worth it! The following simple guide will help you with this:
☑ Have you not yet started withdrawing your 3a assets «due to age»?
☑ Do you have AHV (OASI)-liable earned income this year?
☑ Is your earned income high enough for you to expect significant tax savings from Pillar 3a contributions?
☑ Have you already made the regular 3a maximum contribution for this year?
☑ Does your budget allow you to make a retroactive contribution?
→ Answered «Yes» to all questions? Nothing stands in the way of your retroactive 3a contribution!
