Pillar 3a: catching up on missed contributions – new from 2026

What is new

Since 1 January 2026, missed pillar 3a contributions can be paid in retroactively. The timing limit is important: only gaps arising from the 2025 contribution year onwards can be made up – earlier years are excluded. One buy-in is possible per gap year, capped at the “small” maximum amount (2026: CHF 7,258). The catch-up payment is possible up to ten years retroactively; a gap from 2025 can therefore be closed by 2035 at the latest.

Who benefits from a buy-in

For a retroactive buy-in to be permitted, several conditions must be met: you earn income subject to AHV/OASI contributions both in the gap year and in the year of the catch-up payment, and you have already paid – or will pay – the ordinary maximum contribution for the current year. The big advantage: like the regular 3a contribution, the retroactive buy-in is deductible from taxable income. Depending on your canton and income, this means a noticeable tax saving while your retirement capital grows. If you paid in less than the maximum in 2025, you can now make up that gap deliberately. It often makes sense to stagger buy-ins over several years to make the most of tax progression.