Purchases in pillar 3a? It’s now possible!
12 November 2025 | Comment(s) |
Pascale Hellmueller
A boost for individual pension provision! As of 2026, anyone who is in paid employment can, as with the second pillar, make retroactive payments, known as contribution purchases, into their pillar 3a (also known as tied pension provision). Below, we explain what a 3a contribution purchase is and what you need to consider before filling these pension gaps.
What is a 3a contribution purchase?
In the Swiss pension system, a 3a contribution purchase is a voluntary payment that allows you to fill gaps in your pillar 3a contributions for years in which you did not pay the full authorised amount, i.e. the maximum deductible threshold. From 2026 onwards, it will therefore be possible to purchase back contribution gaps in pillar 3a for 2025 and subsequent years.
What are the advantages of a 3a contribution purchase?
- As with the second pillar, the amount of the purchase can be deducted from taxable income, in addition to the ordinary 3a contribution deduction paid for the current year. That’s one more way to save on taxes!
- Retroactive payments are possible both for years in which no payments were made into pillar 3a and for years in which only partial payments were made, meaning that the maximum contribution was not reached.
What should you bear in mind before purchasing contributions for your pillar 3a?
As with second pillar purchases (LPP/BVG), those for pillar 3a are subject to a number of specific conditions that you should bear in mind before considering this solution:
- If you wish to purchase additional contributions into pillar 3a, you must have been in paid employment subject to the AVS/AHV first pillar (Swiss old age and survivors' insurance) and have received income subject to the AVS/AHV during the year in question.
- You can only make retroactive payments for the previous 10 years, provided that the contribution ceiling for pillar 3a has not been reached for those years. Gaps prior to 2025 are not covered.
- In order to make a 3a contribution purchase, you must have already paid the maximum deductible amount into pillar 3a for the current year.
- The amount of the purchase in pillar 3a is limited annually to the maximum deductible amount, corresponding to the “small” deduction (CHF 7,258 in 2025), which is in force in the year in which the purchase is made. The limitation of the annual purchase to the amount of the “small” deduction also applies to pension holders without a second pillar.
- The 3a contribution gap for a calendar year must be made up by a one-off purchase. Multiple purchases for a single year are therefore not allowed. However, a single subsequent payment can make up for several years of gaps at once.
- You can no longer make a contribution purchase into your pillar 3a, whether in a bank account or a pillar 3a insurance policy, if you have received retirement benefits from your pillar 3a. This is permitted at the earliest five years before the reference retirement age.
Purchases in pillar 3a: all the answers to your questions!
- Since 2020, I have been contributing CHF 3,000 per year to my pillar 3a in the form of a savings life insurance policy. Will I be able to make a purchase for the years 2020 to 2024 in 2026?
No, the first year for which a 3a contribution purchase is possible is 2025. It is therefore not possible to make up for gaps prior to 2025.
- In 2025, I will contribute only CHF 3,000 to my pillar 3a. Will I be able to make a purchase later?
Yes, in 2026 it will be possible to make up this shortfall in pension provision because the maximum deductible threshold for pillar 3a in 2025 (CHF 7,258) has not been reached. The amount that can be purchased therefore corresponds to the difference between the maximum threshold in force in 2025 and the contribution already paid in that year (CHF 4,258). This purchase can only be made once.
- In 2025, I am planning to take a sabbatical and will therefore suspend my 3a contributions for the year. Will I be able to make a 3a contribution purchase in the future?
Unfortunately, not. In order to make a voluntary payment to completely or partially fill a 3a contribution gap, you must have had income subject to the first pillar (AVS/AHV) during the year in question. A subsequent purchase for a year in which you interrupted your gainful employment due to training or travel is not possible.
- I have a combined pillar 3a (with a bank and an insurance company). Can I make purchases in these two separate financial products to fill any gaps in my pension provision?
Yes, 3a contributions can be purchased for both a bank account and a life insurance policy. It is particularly important to comply with the maximum deductible threshold in force during the year in which the 3a contribution is purchased.
- I am 61 years old and have two 3a bank accounts and a 3a life insurance policy. I would like to close one of my 3a bank accounts in 2026 in order to receive part of my retirement benefits. Will I then be able to make a 3a contribution purchase for the year 2025 on my 3a life insurance policy in 2027?
No, because anyone who receives part of their pillar 3a retirement benefits after the age of 60 can no longer make a purchase from that date onwards, even in one of the remaining accounts. In addition, the right to make a purchase in the third pillar expires completely if a pillar 3a insurance policy matures before the normal retirement age.
- In 2023, at the age of 45, I applied to my insurer for a partial purchase of my pillar 3a savings life insurance policy in order to purchase a property. Will I be able to make retroactive purchases in the future to fill any gaps in my pension provision?
Yes, the total or partial withdrawal of a savings life insurance policy during the term of the contract in order to purchase real estate or start a self-employed business is not considered a payment of a 3a retirement benefit due to your age.
- In practical terms, how do you go about making a pillar 3a contribution?
To request a repurchase in your pillar 3a, you should contact your pillar 3a pension fund(s). Insured persons with a pillar 3a contract with Groupe Mutuel can send their request to vie@groupemutuel.ch or call 0848 803 999.
