SchweizGPT

How to pay into Pillar 3a: amount, deadline and account strategy

Updated · 2 sources

Direct answer

Pay into Pillar 3a by opening a 3a account in your name and transferring up to CHF 7,258 per year (2026, with a pension fund; without one, 20% of net income up to CHF 36,288) so the value date falls by 31 December; only then is the amount deductible that year. Over a career, spread savings across several 3a accounts so you can withdraw them in different tax years and soften the progressive withdrawal tax.

Key facts

  • 2026 limit: CHF 7,258 with BVG pension fund; 20% of net income, max CHF 36,288, without
  • The transfer must be booked with value date by 31 December to count for that tax year
  • Keep the bank's contribution certificate (Einzahlungsbescheinigung) for the tax return
  • From 2026, a missed 2025 contribution can be bought back, but only after paying the full current-year limit first

The yearly routine

  1. 1Confirm which limit applies: employees in a pension fund use CHF 7,258 (2026); self-employed without a fund use 20% of net earned income up to CHF 36,288.
  2. 2Open the 3a account or securities solution before you pay; 3a money cannot be retro-labelled once it sat in a free account.
  3. 3Transfer early enough that the value date is in the current year; a payment ordered on 31 December that books on 2 January counts for the next year.
  4. 4Decide cash versus invested (funds/ETFs) by horizon: money needed at withdrawal within a few years does not belong in equity-heavy 3a portfolios.
  5. 5File the contribution certificate with your tax return; the deduction is from taxable income at federal, cantonal and municipal level.
  6. 6Every few years, open an additional 3a account and direct new payments there; accounts cannot be split later, and separate accounts enable staggered withdrawals.

Why several accounts pay off at retirement

Pillar 3a withdrawals are taxed separately from other income at a reduced rate, but progressively, and an entire account must be withdrawn at once. Four accounts of CHF 80,000 withdrawn across four tax years are taxed noticeably lighter than one CHF 320,000 withdrawal in a single year; withdrawals are possible from 5 years before AHV reference age (age 60 at the earliest today) and at the latest at reference age, longer if you keep working.

The same logic runs in reverse while paying in: the deduction is worth your marginal tax rate, so a buy-in year with a bonus or a pension-fund purchase in the same year deserves a quick calculation before you split deductions across years.

Open Pillar 3a limit & tax saving (2026) →Open Compound interest & savings →Open Gross-to-net salary calculator →

FAQ

What is the Pillar 3a maximum in 2026?
CHF 7,258 if you belong to a 2nd-pillar pension fund, and 20% of net earned income up to CHF 36,288 if you do not (for example most self-employed without a fund).
I forgot to pay in last year. Can I catch up?
For gaps from 2025 onward, yes: from 2026 you can make a retroactive buy-in for a missed year, provided you had AHV-liable income in both years and have already paid the full regular limit for the current year.
How many Pillar 3a accounts should I have?
There is no legal limit on the number of accounts. Because each account is withdrawn whole and taxed progressively, holding several accounts by retirement lets you spread withdrawals across tax years.
When can I withdraw Pillar 3a?
At the earliest 5 years before AHV reference age, and for defined events: buying an owner-occupied home, becoming self-employed, leaving Switzerland, or a full disability pension.

Related guides

Sources

  1. BSV — Key figures for occupational pensions (BVG) and 3a limits
  2. Federal administration — Maximum Pillar 3a deductions 2026