A major change is coming to the Swiss pension world.
From 1 January 2025, the government will finally let you catch up on missed Pillar 3a contributions — something that was impossible until now.
In plain terms: if you skipped a few years of 3a payments, you’ll soon be able to go back and “buy in” for those years — and still claim the tax deduction.
Here’s what this means and how it can work to your advantage.
What’s New
Starting in 2025, both employees and self-employed people can make retroactive payments (Einkäufe) into their Pillar 3a, as long as they meet a few simple conditions.
You can buy back missed contributions for up to 10 previous years, provided that:
- You were working and paying AHV (social security) in the year you want to catch up for.
- You’re currently working in Switzerland and paying AHV in the year you make the catch-up payment.
- You’ve already paid your normal 3a contribution for the current year — the buy-in is on top of that, not instead of it.
- You haven’t already withdrawn your 3a savings — once you do, you can’t make buy-ins anymore.
(Source: fedlex.admin.ch – BVV 3, Art. 7a, effective 1 Jan 2025)
Note: The government clarifies that while the legal reform comes into force on 1 January 2025, actual implementation of buy-ins for previous years begins in a subsequent year (for example the first opportunity to use retroactive contributions is for the year 2026, covering missed years up to 2025 and earlier).
How It Works
Let’s say it’s 2026 and you realize you didn’t make the maximum 3a contributions between 2018 and 2023.
You can now go back and fill those gaps — up to ten years before your buy-in year — and deduct the full amount from your taxable income for 2026.
Your bank or 3a provider will confirm your eligibility and issue a certificate for your tax return showing your retroactive payments.
Example: The Catch-Up Advantage
Imagine you moved to Switzerland in 2016 and contributed irregularly to your 3a — skipping several years.
By 2025, you can now “buy in” those missed years.
| Parameter | Value |
|---|---|
| Annual income | CHF 120 000 |
| Marginal tax rate | 30 % |
| Missed 3a contributions (5 years) | CHF 7 000 × 5 = CHF 35 000 |
| Buy-in allowed in 2025 | CHF 35 000 |
| Immediate tax saving | CHF 10 500 |
If you invest that CHF 35 000 in an equity-based 3a fund yielding 4 % p.a., after 15 years it grows to roughly CHF 63 000.
Your effective gain:
- CHF 63 000 – 35 000 = CHF 28 000 investment growth
- CHF 10 500 tax saved upfront
→ CHF 38 500 total benefit before withdrawal tax
- CHF 10 500 tax saved upfront
Even after paying around 7 % withdrawal tax at retirement, you’d still be over CHF 35 000 ahead.
Who Benefits Most
- Parents who took time off work or switched to part-time and didn’t use their 3a Pillar in low income years
- Freelancers with variable income who couldn’t always make the maximum contribution
- Anyone who simply forgot or didn’t have the liquidity in certain years
For these groups, the 2025 reform isn’t just an adjustment — it’s a second chance to make the most of Switzerland’s most powerful private pension pillar.
When It Starts
- The reform takes effect on 1 January 2025.
- The first tax year when you can actually use it will be 2026.
- You can catch up for up to ten years, but not further back.
- Each year’s buy-in amount is limited to that year’s maximum Pillar 3a contribution.
The table below shows the maximum annual contributions to Pillar 3a (Säule 3a) in Switzerland for the years 2015 – 2025. Two scenarios are shown:
“With pension fund” = for employees who are part of a 2nd-pillar pension scheme.
–“Without pension fund” = for self-employed or those not covered by a pension fund (max 20% of net income capped at shown amount).
| Year | With pension fund (max) | Without pension fund (max) |
|---|---|---|
| 2015 | CHF 6,768 | CHF 33,840 |
| 2016 | CHF 6,768 | CHF 33,840 |
| 2017 | CHF 6,768 | CHF 33,840 |
| 2018 | CHF 6,768 | CHF 33,840 |
| 2019 | CHF 6,826 | CHF 34,128 |
| 2020 | CHF 6,826 | CHF 34,128 |
| 2021 | CHF 6,883 | CHF 34,416 |
| 2022 | CHF 6,883 | CHF 34,416 |
| 2023 | CHF 7,056 | CHF 35,280 |
| 2024 | CHF 7,056 | CHF 35,280 |
| 2025 | CHF 7,258 | CHF 36,288 |
Why This Matters
Before 2025, a missed 3a year was a lost opportunity forever.
Now, with this reform, you can turn past gaps into future gains — all while reducing your tax bill.
For anyone serious about long-term financial planning in Switzerland, this is one of the most practical and rewarding updates in years.
Suggested next read
Pillar 3a in Switzerland: The 5 Biggest Mistakes to Avoid
Educational content only; not individualized tax or investment advice. Confirm details with your pension fund/provider and your canton’s tax office.