Pillar 3a Buy-Ins at a Glance
- The first possible redemption will be in 2026, for the year 2025
- The maximum amount of an annual buyback is 7,258 CHF (self-employed and employees)
- The buybacks are tax deductible like an ordinary contribution
- The gaps can be filled going back a maximum of 10 years starting in 2025
What Is a Pillar 3a Buy-In?
The buy-in allows you to make retroactive contributions that you were unable to make in previous years, up to the applicable annual limit. This measure is similar to the one already available in the 2nd pillar, but it is new for pillar 3a.
Conditions
The measure comes into effect in 2025, but the first buy-ins can only be made from the 2026 tax year to fill a contribution gap dating back to 2025.
In addition, buy-ins are only possible for years after January 1, 2025, with retroactive contributions limited to a maximum of 10 years. Any contribution gap from 2024 or earlier therefore cannot be filled.
Who Can Buy Back Contributions Into Pillar 3a?
Anyone eligible for a Pillar 3a can buy back contribution years. In short, you'll need to:
- Having had a income subject to AVS in Switzerland, the year concerned by the buyback.
- To have the right to contribute to pillar 3a the year of the buy-in.
- Having paid theentirety of the contribution during the year of the buyback (i.e. CHF 7,258 for employees in 2025 and 2026).
What Is the Maximum Amount for a Buy-In?
Each year, a person can buy in a maximum of one "small contribution" — CHF 7,258 (the amount in effect for 2025 and 2026) — on top of their ordinary annual contribution. This ceiling is the same whether you're an employee or self-employed without a 2nd pillar.
Tax Advantages
The buyback is fully deductible from taxable income, just like the standard annual contribution. This can represent a significant tax saving, especially for individuals with a high marginal tax rate.
Pillar 3a Contribution Limits
In 2026, it is possible to contribute the following amounts to tied private pension plans:
- Employee affiliated to a pension fund: Up to CHF 7,258 / year
- Self-employed or employee not affiliated to a pension fund: 20% of income, up to a maximum of CHF 36,288
Amounts paid into pillar 3a can be deducted from taxable income, making it a recognized tax optimization tool.
Frequently Asked Questions
What is a Pillar 3a buy-in?
A Pillar 3a buy-in lets you make up for years in which you didn't pay the maximum allowed contribution. Starting in 2026, you'll be able to retroactively pay up to 10 years of missing contributions dating back to 2025, up to a limit of CHF 7,258 per year.
Who can make a buy-in to the 3rd pillar a?
Anyone actively working in Switzerland who earned income subject to AHV contributions in the relevant year can make a 3a buy-in, provided they have also paid the maximum permitted amount for the year in which the buy-in is made.
Can I buy into the 2nd pillar using Pillar 3a assets?
Yes, it is possible to use 3rd pillar A assets to finance a buy-back into the 2nd pillar. However, this transfer is tax-neutral, as it is taxed at a reduced rate upon withdrawal, and then tax-exempt upon contribution.
Can I make up for several years all at once?
No. Buybacks are limited to once per year, corresponding to a single missing year.