Pillar 3a changes in 2026

The big change for 2026: retroactive buy-ins

Starting in January 2026, you'll be able to catch up on missed pillar 3a contributions from previous years. This is a major shift in the individual pension system, which until now offered no flexibility to make up for years when the maximum contribution wasn't paid.

Timeframe and amounts

Catch-up window

The catch-up window runs for up to 10 years after the gap year. In practice, if you didn't pay the maximum amount in 2025, you have 10 years — until 2035 — to make the retroactive payment.

Maximum buy-in amount

The buy-in is capped at the "small contribution", i.e. CHF 7,258 per year for 2025 and 2026. This means that even if you were entitled to a "large contribution" as an independent (up to 20% of your income), you can only catch up on the small contribution amount.

Eligibility conditions

To make a buy-in, all three of the following conditions must be met at the same time:

1. You must have been entitled to contribute to pillar 3a for the year you want to catch up on — i.e. you earned income subject to OASI contributions that year.
2. You must still be entitled to contribute to pillar 3a for the year in which you make the buy-in (meaning you still have gainful employment and income subject to OASI).
3. You must have paid the full ordinary contribution for the current year before making a buy-in. For example, to make a buy-in in 2026 for a gap in 2025, you first need to have contributed the CHF 7,258 for 2026.

Multiple buy-ins

You cannot split the buy-in for a given year across several periods. The buy-in for a given year must be made in a single payment.

You can, however, catch up on several years at once. For example, in 2027 you could make up for gaps in both 2025 and 2026 at the same time, as long as the full 2027 contribution has already been paid.

Tax benefits

Amounts paid as retroactive buy-ins get the same tax treatment as ordinary contributions. Buy-ins are fully deductible from taxable income at the federal, cantonal, and municipal level.

Example calculation

If you're an independent and only paid CHF 3,000 in 2025 instead of CHF 7,258, you could pay CHF 4,258 as a buy-in in 2026 (after paying the full 2026 contribution). This CHF 4,258 deduction would add to the CHF 7,258 of your 2026 contribution, for a total tax deduction of CHF 11,516 for the 2026 tax year.