Pillar 3a: retroactive contribution

Q: For which years can I make retroactive payments and how long is the 10-year period valid?

You can only make retroactive contributions for gaps that arose from 2025 onwards. The 10-year period means that gaps can only be closed up to a maximum of 10 years after they arise. For example, a gap from the year 2025 must be closed by 2035, and a gap from the year 2027 must be closed by 2037.

Q: What is the annual ceiling and where can I find the current lower maximum amount?

The upper limit for retroactive payments is limited to the lower maximum amount , which is CHF [ubs:keyvalues key="pension.maxamountemployee" type="content" section="global"] in the year [ubs:keyvalues key="pension.maxamountyear" type="content" section="global"].

Q: What steps/documents are required to make retroactive 3a payments?

To apply to make a retroactive payment into the Fisca Pension Fund Foundation of UBS AG, fill out the application form. If your application is successful, we will confirm the exact payment details. Please note that retroactive payments must be made to a separate IBAN, which differs from the one for your usual Fisca 3a contributions.

Close gaps
You can retroactively pay 3a contributions missing for 2025 and subsequent years.
Save on taxes
Retroactive contributions can be deducted from your taxable income like regular 3a contributions.
Plannable and flexible
You can close multiple gaps for a given year, as long as the total amount does not exceed the lower 3a maximum amount.

You can make a retroactive purchase into pillar 3a if you meet the following criteria:

You have a gap in your pillar 3a from the year 2025 onward, and the gap to be closed does not date back more than 10 years.
You have an income subject to OASI both at the time of the purchase and in the year of the contribution gap.
You have already paid in the maximum amount for the current tax year or are planning to do so.

If you cannot completely close a gap for a contribution year within one year, you cannot do so in subsequent years.
The total amount of your retroactive 3a purchases does not exceed the lower 3a maximum amount (2025: CHF 7,258).
For individuals aged 60 and above: you have not yet received any retirement benefits from pillar 3.

Who is eligible to make a retroactive 3a payment starting in 2026?

From 2026, persons who are gainfully employed in Switzerland and have not paid the maximum allowable contributions into their pillar 3a every year since 2025 will be eligible. The requirement is that their income was subject to OASI contributions and that the contribution gap does not date back more than 10 years. In addition, they must have paid in or have planned to pay in the maximum amount for the current year before a retroactive payment is possible.

For which years can I make retroactive payments and how long is the 10-year period valid?

What is the annual ceiling and where can I find the current lower maximum amount?

What steps/documents are required to make retroactive 3a payments?

Retroactive payments into pillar 3a – possible strategies

Retroactive payments into pillar 3a will be permitted for the first time from 2026. Find out who this is worthwhile for and what strategies can be adopted for making retroactive payments.

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