Since 2026, contribution gaps in Pillar 3a can be closed retrospectively for the first time. Anyone who did not contribute the maximum permitted amount in a previous year may, under certain conditions, make up the difference later – and deduct the catch-up contribution from taxable income.
Pillar 3a is one of the most important private retirement planning instruments for many people working in Switzerland. Contributions not only strengthen personal retirement provision but can also be deducted from taxable income.
Until the end of 2025, however, a simple principle applied: if you did not fully use your annual contribution allowance, the unused amount could not be recovered later.
That has now changed.
Since 1 January 2026, additional catch-up contributions to Pillar 3a are possible under certain conditions. The new rules provide greater flexibility – but there are clear limits.
What Has Changed Since 2026?
Anyone who did not contribute the maximum permitted amount to Pillar 3a in a particular year can now potentially close that contribution gap at a later date.
There is, however, an important time limit:
Only contribution gaps arising from 2025 onwards can be taken into account.
A missed contribution from 2022 or 2024, for example, cannot be recovered retrospectively. The first possible catch-up contribution can therefore be made in 2026 for a contribution gap that arose in 2025.
In the longer term, gaps from the ten contribution years preceding the year of the catch-up contribution may be taken into account.
The Current Year’s Contribution Must Be Paid First
One of the most important conditions can easily be overlooked.
Before a previous contribution gap can be closed, the ordinary Pillar 3a contribution for the current year must first be fully paid.
For example, anyone wishing to close a contribution gap from 2025 in 2026 must first contribute the maximum ordinary amount permitted for their personal situation in 2026. Only after doing so can an additional catch-up contribution be made for the earlier gap.
The catch-up contribution therefore does not replace the current year’s contribution. It is made in addition to it.
How Much Can Be Paid in Retrospectively?
The amount of a catch-up contribution is also limited.
In addition to the ordinary annual contribution, a maximum catch-up contribution equal to the so-called small Pillar 3a contribution may be made in a given year. In 2026, this amount is CHF 7,258.
The amount that can actually be contributed depends on the size of the existing contribution gap.
A simple example:
An employee affiliated with an occupational pension fund contributed only CHF 3,000 to Pillar 3a in 2025. The maximum permitted contribution for 2025 was CHF 7,258.
This created a contribution gap of:
CHF 7,258 – CHF 3,000 = CHF 4,258
Provided all other requirements are met and the ordinary contribution for 2026 has been paid in full, the missing CHF 4,258 can be contributed additionally in 2026.
The catch-up contribution can then be deducted from taxable income in the year in which it is paid.
Earned Income Remains a Requirement
Not every year without a Pillar 3a contribution automatically creates a contribution gap that can later be filled.
Anyone wishing to make a catch-up contribution must have had income subject to Swiss AHV/AVS contributions both in the year in which the original contribution gap arose and in the year in which the catch-up contribution is made.
Periods without the required earned income therefore cannot simply be filled retrospectively with Pillar 3a contributions.
The new rules are particularly relevant for people who were working but, for financial or other reasons, did not fully use their Pillar 3a contribution allowance.
Why the New Rules Can Be Attractive
There are many reasons why someone may not contribute the maximum amount to Pillar 3a every year.
Especially earlier in a career, other financial priorities may take precedence. Part-time employment, starting a family, major investments or years with lower income can also make it difficult to contribute the full amount.
The financial situation may improve considerably later.
The new catch-up option makes it possible to close at least some of these gaps while potentially making more targeted use of the associated tax deduction.
This is because the catch-up contribution is taken into account for tax purposes in the year in which it is actually paid.
More Flexibility in Tax Planning
The new rules can be particularly interesting in years with higher taxable income.
Examples may include:
- a higher bonus
- a significant salary increase
- a particularly successful business year for a self-employed person
- other one-off increases in income
If an eligible Pillar 3a contribution gap from an earlier year exists at the same time, a catch-up contribution can provide an additional reduction in taxable income.
The actual tax saving, however, depends on the individual’s income, personal circumstances and place of residence.
A catch-up contribution should therefore not be made solely because of the potential tax deduction.
The money remains retirement assets and is generally tied up until a legally permitted withdrawal becomes possible.
How to Proceed
Anyone considering using the new rules should first review how much they have actually contributed to Pillar 3a since 2025.
The next step is to determine whether an eligible contribution gap exists and how much can be paid retrospectively.
The following points are particularly important:
1. Review your contribution history
How much did you actually contribute to Pillar 3a from 2025 onwards?
2. Check your earned income
Did you have income subject to AHV/AVS contributions in the year in which the gap arose?
3. Fully use the current year’s allowance
Before making a catch-up contribution, the ordinary maximum contribution for the current year must first be paid.
4. Arrange the catch-up contribution with your Pillar 3a provider
The contribution must be made through a recognised Pillar 3a institution. The provider will require the necessary information to determine whether the contribution is permitted.
5. Consider the tax implications
Particularly where several contribution gaps exist, it may be worthwhile to consider the catch-up contribution as part of broader retirement and tax planning.
What You Should Keep in Mind
The new rules make Pillar 3a more flexible, but they do not create an unlimited retrospective tax deduction.
In particular:
- Gaps from before 2025 cannot be filled.
- Catch-up contributions are generally limited to gaps from the previous ten years.
- The required earned income must exist both in the year of the contribution gap and in the year of the catch-up contribution.
- The ordinary annual contribution must be fully paid before an additional catch-up contribution can be made.
- The amount that can be paid retrospectively is limited.
- The Pillar 3a institution must be able to verify whether the intended catch-up contribution is permitted.
Greater Flexibility – But Planning Still Matters
The ability to close previous Pillar 3a contribution gaps is a significant improvement in private retirement planning.
People with fluctuating incomes or earlier years in which they had less capacity to save now have greater flexibility. At the same time, catch-up contributions can provide additional tax-planning opportunities.
The new rules do not, however, make long-term planning unnecessary.
If you are able to contribute the full ordinary Pillar 3a amount every year, there is generally no reason to deliberately create contribution gaps. The new option is primarily intended to provide additional flexibility for years in which a full contribution was not possible.
Carlino Trust supports you with questions relating to Pillar 3a and the tax implications of your retirement planning. Together, we assess which options are appropriate for your personal situation.
We would be pleased to discuss your situation with you in a personal initial consultation.