Pillar 3a Contribution Gaps: Paying In Retroactively from 2026
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Anyone who was unable to pay the full amount into Pillar 3a in a given year previously had to write off the missed tax deduction for good. That changes in 2026. Contribution gaps in Pillar 3a can now be filled retroactively. This makes an instrument that was previously reserved for the occupational pension available in restricted private provision as well – further strengthening Pillar 3a as a tax-efficient retirement savings vehicle.
The legal basis is the revised Ordinance on Tax-Deductible Contributions to Recognized Pension Schemes (BVV 3) (in German). It goes back to the parliamentary motion by Ettlin, was approved by the Federal Council on 6 November 2024 and has been in force since 1 January 2025. The following article explains the contribution limits for 2026, the procedure for making retroactive contributions, and the main pitfalls to watch out for.
Retirement provision in Switzerland is based on the three-pillar system. The 1st pillar (AHV/IV) is designed to guarantee financial subsistence, while the 2nd pillar covers the occupational pension and serves to maintain the accustomed standard of living in retirement. The 3rd pillar comprises voluntary private provision, consisting of restricted pension provision (Pillar 3a) and flexible pension provision (Pillar 3b).
The legal basis for Pillar 3a is set out in Art. 82 BVG and in the BVV 3. Individuals with AHV-liable earned income are entitled to the tax deduction.
The option of making a retroactive contribution is tied to the full use of the regular annual contribution in the year in which it is made. The decisive factor in determining this maximum contribution is whether the individual belongs to an occupational pension institution.
| Category | Maximum contribution 2026 | Basis of calculation |
|---|---|---|
| With an occupational pension (small contribution) | CHF 7’258 | 8 percent of the upper BVG limit amount (CHF 90’720 in 2026) |
| Without an occupational pension (large contribution) | CHF 36’288 | 20 percent of earned income, up to a maximum of 40 percent of the upper limit amount (CHF 90’720 in 2026) |
Since 1 January 2025, the revised BVV 3 has allowed individuals with earned income to make an additional contribution on top of the regular annual contribution, thereby closing earlier contribution gaps.
As the regulation came into force in 2025, the first year that counts as a gap year is 2025, which means the first retroactive contribution can actually be made in 2026. Gaps from earlier years cannot be filled retroactively.
A retroactive contribution can be made for contribution gaps of the past ten years. Each gap remains eligible for ten years. A gap from 2025 can therefore still be closed up to 2035. However, with each passing year the oldest outstanding gap year drops away, so anyone who waits too long loses the opportunity to fill that gap.
A retroactive contribution requires the following:
The retroactive contribution is capped in two respects: it may not exceed the total of the contributions missing over the past ten years, and it is limited per year to 8 percent of the upper limit amount, which corresponds to CHF 7’258 in 2026. The lower of the two values always applies, even if the accumulated gap is larger. Incidentally, this also applies to self-employed persons (or, more precisely, to individuals with earned income who are not affiliated with an occupational pension institution).
From an administrative perspective, a gap for a single year can only be closed with one single retroactive contribution; splitting it across several years is not permitted. Conversely, one retroactive contribution can close several gaps at the same time, provided the upper limit is observed. This rule is intended to prevent gaps from being deliberately accumulated and then bought back in stages for maximum benefit from tax progression.
The right to make further retroactive contributions is forfeited as soon as a retirement benefit is first drawn. Circular No. 18a issued by the Federal Tax Administration (FTA) on 22 December 2025 classifies all withdrawals made from five years before the ordinary retirement age onwards as drawing a retirement benefit. Before making a withdrawal within this window, the consequences for future retroactive contributions should therefore be clarified.
The retroactive contribution can only be made on the basis of a written application to the pension institution. The application states the amount of the contribution, the gap years concerned and their extent, as well as any contributions already made in the gap year. Among other things, the individual confirms that the regular contribution was paid in full in the year of the retroactive contribution and that AHV-liable income was received in the gap year. Payment may only be made once the pension institution has approved the application.
Starting position:
Due to a career break following the birth of a child, an employee pays only CHF 3’000 into Pillar 3a in 2025 instead of the regular maximum contribution of CHF 7’258. In 2026 she returns to work and pays the full regular maximum contribution.
Procedure in 2026:
First, the full regular contribution for 2026 is paid. The gap of CHF 4’258 from 2025 is then closed with a retroactive contribution, provided that all conditions are met and the application has been approved.
Effect:
Both amounts reduce taxable income for 2026. Retirement provision is brought back up to the level it would have reached had the gap never arisen.
For the first time in 2026. The first year that counts as a gap year is 2025 – meaning the first retroactive contribution is possible in 2026. Gaps from the period before 2025 cannot be closed.
Yes. Since the revision of the BVV 3, individuals with earned income can close contribution gaps from the past ten years retroactively by making an additional contribution – on top of the regular annual contribution.
Yes, one retroactive contribution can cover several gap years at the same time – as long as the annual upper limit is observed. A gap for an individual year, however, can only be closed with one single retroactive contribution.
The payment must be received by the pension foundation by 31 December in order to be taken into account in the current tax year.
Pillar 3a remains one of the most attractive instruments for saving for retirement and reducing your current tax burden at the same time. The option of making retroactive contributions from 2026 adds to its significance: anyone who was unable to use the maximum contribution in a given year no longer loses the missed deduction for good, but can make it up within a defined framework. This makes it possible to take fuller advantage of the scope available in retirement and tax planning, but it calls for careful planning in terms of both timing and administration, as the regulation is tied to several cumulative conditions.
Three practical guidelines can be derived from this:
If you have any questions regarding your options for making retroactive contributions, our tax specialists will be happy to assist you.
