Pillar 3a: New maximum contributions for 2027

Maximum Amounts 2027 at a Glance

• With pension fund: Starting in 2027, you can contribute a maximum of CHF 7’373 to your Pillar 3a. That is CHF 115 more than the previous year. In 2026, the maximum contribution was CHF 7’258.

• Without pension fund: Starting in 2027, a maximum of CHF 36’864 is possible. That is CHF 576 more than the previous year. In 2026, the maximum contribution was CHF 36’288. Please note, however: You can contribute a maximum of 20% of your net earned income.

Why are the maximum contributions increasing?

The maximum contributions for Pillar 3a do not simply change at will every year. They are legally established and are tied to the threshold amounts of occupational pension plans.

These threshold amounts are generally adjusted every two years. The basis for this is the development of the minimum AHV pension, which in turn is adjusted according to price and wage trends. If the minimum AHV pension increases, the threshold amounts for occupational pension plans are also adjusted. This, in turn, affects the maximum possible contributions to Pillar 3a.

• For individuals with a pension fund, the following rule applies: They can contribute a maximum of 8% of the upper threshold of the occupational pension plan (BVG) to Pillar 3a annually.

• For individuals without a pension fund, a different rule applies: They can contribute 20% of their earned income annually, up to a maximum of 40% of the upper BVG threshold.

Were you unable to contribute the maximum amount in 2026?

No problem at all! Since 2025, you can make retroactive contributions to your Pillar 3a. However, specific requirements apply to this. Here are the most important ones:

• The regulations only apply to pension gaps from 2025 onwards, i.e. pension gaps that arose before 2025 cannot be closed.
• There must have been an income subject to AHV contributions in the year in question.
• The maximum amount must already have been contributed in the year in which the retroactive contribution is made.
• Only one retroactive contribution per gap year.
• Only gaps that are not older than 10 years can still be closed.
• The amount of retroactive contributions is limited: In a given year, no more than the maximum amount can be contributed to fill gaps.
• If the account holder makes a withdrawal due to old age, purchases are no longer permitted.

In this Academy article, you will find all information regarding contributions to Pillar 3a.

Why it is worth making retroactive contributions to Pillar 3a

Retroactive contributions are worthwhile because, just like ‘regular’ contributions to private retirement savings, they can be deducted from taxes. For individuals with gaps in their retirement provision, it is a win-win: they close their gaps while also saving on taxes.

Pillar 3a: Historical development of the 3a maximum contribution