Pillar 3a maximum contribution 2026 and 2027: how much you can pay in
In 2026 you can pay up to CHF 7,258 into pillar 3a if you have a pension fund, and up to CHF 36,288 if you don't. From 2027 the limits rise to CHF 7,373 and CHF 36,864. Here's when your money needs to arrive, how to make up missed years, and how to turn your 3a into more than a tax-saving account.
- With a pension fund: up to CHF 7,258 in 2026, CHF 7,373 from 2027.
- Without a pension fund: 20% of your net earned income, up to CHF 36,288 in 2026 and up to CHF 36,864 from 2027.
- Deadline: your money must be credited to your pension foundation by the end of December. Allow a few banking days.
- New since 2026: you can make up missed contributions from 2025 onwards.
- More than a tax break: invested rather than left in an account, your 3a can do a lot more over the years.
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1. Pillar 3a maximum contribution 2026
How much you can pay in depends on whether you belong to a pension fund. For 2026 the limits are:
- Employees and self-employed people with a pension fund: CHF 7,258 a year
- Self-employed people without a pension fund: 20% of net earned income, up to CHF 36,288 a year
Anyone with income in Switzerland that is subject to OASI (AHV) contributions can pay in. Part-time workers can pay in the full amount too, as long as their income is at least as high as the contribution.
Married couples each have their own limit. If you both work, together you can pay in twice as much.
Important
The limit applies per person and per year, no matter how many 3a accounts you have. More accounts don't raise the limit, but they can save you tax when you withdraw later.
2. New from 2027: higher limits
The Federal Council adjusts the 3a limits whenever it adjusts OASI (AHV) pensions. On 1 January 2027 pensions rise by around 1.59%, and the pillar 3a limits rise with them (source: Federal Social Insurance Office, October 2026):
- With a pension fund: CHF 7,373 (previously CHF 7,258)
- Without a pension fund: up to CHF 36,864 (previously CHF 36,288)
For your payment in December 2026, the 2026 limit still applies. You can use the higher limits from January 2027.
3. When do you need to pay in?
What counts is the calendar year. To deduct the payment in your 2026 tax return, the money must be credited to your 3a account by the end of December 2026. A payment order on 31 December is often too late.
To be on the safe side:
- Pay in by mid-December at the latest. Many providers set their own cut-off dates.
- Even easier: spread your payment over the year with a standing order. You invest regularly and don't have to think about it in December.
- If you pay in January, your money is invested sooner and has more time in the market. With an invested 3a, that can pay off over the years.
Important
Paid in too much? No problem: you can ask for the amount above the limit to be refunded. You just can't deduct it from your taxes.
4. How much tax do you save with pillar 3a?
Your payment is deducted directly from your taxable income. How much you save depends on your marginal tax rate, which depends on your income, where you live, your marital status and your church membership.
Example calculation: at a marginal tax rate of 25%, the maximum payment of CHF 7,258 saves you around CHF 1,815 in tax. At 30% it's around CHF 2,177. This is a simple calculation, not tax advice.
On top of that, while your money is in the 3a you pay no wealth tax on it, and interest or returns are tax-free. You only pay a reduced capital withdrawal tax once, when you withdraw.
5. New: making up missed years
Since 2026 you can fill gaps in your pillar 3a. The main rules:
- You can only make up gaps from the 2025 contribution year onwards. Earlier years are lost.
- Each year you can make up at most the small maximum contribution (2026: CHF 7,258) on top of your regular payment.
- You need income subject to OASI (AHV) contributions in Switzerland both in the gap year and in the year you pay.
- Gaps can be filled for up to ten years back.
- Once you've withdrawn your 3a, you can no longer make back-payments.
Back-payments are tax-deductible too. Your pension foundation can confirm the exact conditions.
Important
A back-payment is an extra, not a substitute. If you pay in the full amount every year, you benefit from compounding for longer.
6. Paying in after 65: is it possible?
Yes, if you keep working. With earned income you can keep paying into pillar 3a after the OASI (AHV) reference age and postpone your withdrawal by up to five years. That's interesting for anyone who still works part-time or as a consultant after 65.
At the same time, you can withdraw your 3a five years before the reference age at the earliest. Read how to plan it well in our guide Pillar 3a staggered withdrawal.
7. Account or invested: which brings more?
Many people leave their 3a in a savings account. It's convenient, but the interest is often low. With an invested 3a, your pension money goes into securities, for example broadly diversified ETFs.
What speaks for it:
- Long horizon: with pillar 3a there are often 10, 20 or 30 years between paying in and withdrawing. That's enough time to ride out ups and downs.
- Compounding: returns stay invested and keep working.
- Tax-free while invested: returns in the 3a aren't taxed as income.
What you should know: securities fluctuate. The closer your withdrawal, the more important a strategy that fits. Past returns are no guarantee of future results.
Important
Investing makes most sense if you won't need your 3a money for a while. Shortly before you withdraw, the strategy can become more cautious.
Conclusion: pay in, and let your money work
Pillar 3a is one of the simplest ways to save tax and plan for retirement at the same time. Your to-dos for 2026:
- Check which maximum applies to you.
- Pay in by mid-December, or set up a standing order for 2027 right away.
- Check whether you have gaps from 2025 onwards that you can make up.
- Decide whether your 3a money should be invested.
Your pillar 3a with Selma
With Selma you get a personal investment strategy for your pillar 3a that fits your situation and your other investments. Included at Selma:
- Start from CHF 500: you can open your pillar 3a with Selma with just CHF 500.
- Up to 97% equities: depending on your situation, for more long-term return potential.
- A strong partner: for pillar 3a, Selma works with the VZ pension foundation. Your money sits in an account in your name.
- One plan: your pillar 3a and your other investments are aligned and added together for your fee. The more you invest in total, the lower your fee can be.
- Easy transfer: already have a 3a? Selma handles the transfer for you.
- People who listen: the Selma Crew answers your pension questions.
Ready for your 3a? 👉 Download the Selma app and see your personal strategy, free and with no obligation.
Frequently asked questions about the pillar 3a maximum
What is the pillar 3a maximum contribution for 2026?
CHF 7,258 with a pension fund. Without a pension fund, 20% of net earned income, up to CHF 36,288.
What is the pillar 3a maximum contribution for 2027?
From 1 January 2027: CHF 7,373 with a pension fund and up to CHF 36,864 without.
When do I need to pay into pillar 3a?
The money must be credited to your 3a account by the end of December. It's best to pay by mid-December, as many providers set their own cut-off dates.
Can I make up missed 3a contributions?
Yes, since 2026 for gaps from the 2025 contribution year onwards. Each year you can make up at most the small maximum contribution on top. You need income subject to OASI (AHV) contributions.
Is pillar 3a still worth it at 55 or 60?
Yes. You save tax every year, and ten years until withdrawal is still a good investment horizon. If you keep working after 65, you can pay in even longer.
Is it worth investing my 3a?
If you won't need the money for several years, an invested 3a can bring more over the long term than a savings account. Securities fluctuate, though, and past returns are no guarantee.
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Niklas Linser
Niklas is taking care of Selma's digital marketing channels. He is an expert in communication, holds a degree in international economics and is way too passionate about. 🎾
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