Pillar 3a catch-up: making up for missed years

What changes in 2026

Until 2025, a year without 3a payments was lost for good: the unused ceiling could not be carried forward. Since 1 January 2026, an amendment to the ordinance on the 3rd pillar (OPP 3 / BVV 3) allows a buy-in to pillar 3a to fill incomplete years within the last ten years.

The key point: only gaps arising from 2025 onwards can be filled. In 2026, the only year you can catch up is therefore 2025. The window then widens by one year each year, until it reaches ten years.

The conditions

Under the current rules, several conditions apply, and all must be met. You must have had AVS-liable income in Switzerland in the year of the gap, which gave you the right to pay into 3a that year. You must also have AVS-liable income in Switzerland in the year of the buy-in.

In the year of the buy-in, you must first have paid the full ordinary contribution for that year. The buy-in comes on top. For each missing year, the buy-in is capped at the 'small' maximum, the one for employees with a pension fund: CHF 7,258 for 2025, minus whatever you already paid in that year. This cap also applies to self-employed people without a pension fund, even though their ordinary ceiling is higher.

The implementing details (supporting documents, how the payment is made, special cases such as moving abroad or retirement benefits already drawn) are governed by OPP 3 and the guidelines of the Federal Tax Administration. Check your case with your 3a foundation before paying in.

Worked example: Sophie catches up on 2025

Sophie is an employee with a pension fund. In 2025 she paid only CHF 2,000 into her 3a instead of the maximum CHF 7,258, so her 2025 gap is CHF 5,258. In 2026, she first pays the ordinary contribution of CHF 7,258, then a buy-in of CHF 5,258 for 2025. In total she deducts CHF 12,516 from her 2026 taxable income.

At a marginal tax rate of 30%, the buy-in alone saves her about CHF 1,577 in tax, on top of the CHF 2,177 saved through the ordinary contribution. Without the new rule, that CHF 1,577 would have been lost for good.

Is a 3a catch-up worth it?

The deduction is not a permanent gift: your 3a capital will be taxed on withdrawal, separately from income and at a reduced rate, generally well below your marginal rate during your working life. The gap between the two rates, plus the returns built up tax-free, is what makes 3a attractive. The higher your current marginal rate, the more the buy-in is worth.

You also need to weigh it against other uses of your savings. A 2nd-pillar buy-in (LPP buy-in) often offers far more deduction potential, but it blocks any lump-sum withdrawal for three years. The 3a buy-in, capped at about CHF 7,258 per missing year, is more modest but simpler. Finally, remember that a larger 3a balance increases the capital withdrawal tax: spreading your 3a across several accounts and withdrawing them in different years is still the best answer.

How to go about it

First, check your 3a payments for the years concerned on your foundations' annual statements. Next, pay the full ordinary contribution for the current year. Then make the buy-in with your 3a foundation, which will issue a separate certificate for your tax return.

Watch the calendar: like ordinary contributions, the buy-in must normally be credited before the end of the year to be deductible that year. Foundations often set a deadline in early or mid-December.

Building the 3a catch-up into your plan

A 3a buy-in affects your tax today, your capital at retirement and the tax due on withdrawal. In RetirePlan, you can add your 3a payments, including a catch-up, and see their effect on your retirement income and the age at which you can stop working, free of charge and with as many variants as you like.

If you are torn between a 3a buy-in, an LPP buy-in and paying down your mortgage, an analysis with an expert is available as an option; the planner itself remains entirely free.

Frequently asked questions

Since when can you pay into 3a for past years?

Since 1 January 2026. Only gaps from 2025 onwards can be filled, so in 2026 the only year you can catch up is 2025.

How much can you pay in per missing year?

At most the 'small' 3a ceiling for the year concerned, which is CHF 7,258 for 2025, minus anything already paid in that year. This cap also applies to self-employed people without a pension fund.

How many years back can you go?

Up to ten years, but never before 2025. The full ten-year window will therefore only be available from 2035.

Are retroactive 3a contributions tax-deductible?

Yes, they are deductible from taxable income in the year of the buy-in, on top of the ordinary contribution. At a marginal rate of 30%, a buy-in of CHF 7,258 saves about CHF 2,177.

What are the conditions for a pillar 3a catch-up?

You must have had AVS-liable income in Switzerland in the year of the gap and in the year of the buy-in, and have paid the full ordinary contribution in the year of the buy-in. The details are set out in OPP 3 and the FTA guidelines.

Is a 3a buy-in or an LPP buy-in better?

It depends on your amounts and your time horizon. An LPP buy-in often allows larger deductions, but blocks lump-sum withdrawals for three years. A 3a buy-in is capped but simpler. The two can be combined.