Pillar 3a back payments

From January 1, 2025, it will be possible to pay missed or unused payments into Pillar 3a within a period of ten years. The first back payments will be possible from 2026, as no contribution gaps can be claimed for any calendar years before 2025.

 

The following rules must be observed:

• The annual supplementary payments are limited to the maximum 3a amount for employees (2025: CHF 7,258)
• The additional payment must relate to a calendar year in which there was earned income subject to AHV contributions
• Additional payments are only possible as long as no 3a assets have been withdrawn as retirement benefits
• The maximum amount for the current calendar year must already be exhausted

 

Does a retrospective purchase make sense for you? This depends very much on your individual situation. Do you still have potential for 2nd pillar purchases? Are you planning major investments in the near future or what is your partner's pension situation? These are some of the questions you should ask yourself when making a subsequent purchase.

Do you have any further questions or would you like advice? We will be happy to help you analyze the advantages of subsequent purchases into pillar 3a and help you make your decision.