Pillar 3a Maximum Contribution 2026 & the New Catch-Up Rules
Learn how much you can contribute to Pillar 3a in 2026 and how to make up for missed contributions. All the info on maximum contributions and the new, more flexible catch-up rules.
How much can I contribute to Pillar 3a, and can I make up for missed contributions? Here is all the essential information on current maximum contributions and the new, more flexible catch-up rules.
Maximum Contribution in 2026
The annual maximum contribution is the highest amount you can deduct for tax purposes. The amount depends on whether you are part of a pension fund:
For employees with a pension fund: The maximum contribution for 2026 is CHF 7,056.
For employees without a pension fund: You may contribute up to 20% of your net earned income, but no more than CHF 35,280 in 2026.
(Note: These figures are based on 2024 values and must be adjusted once the official 2026 numbers are published.)
Important New Rule: Catch-Up Contributions
From 2026, contribution gaps that arose from 2025 onwards can be made up retroactively. This means that if you did not contribute the full amount in a given year, you can make up the difference later.
Requirements for a catch-up contribution:
- You must have already fully used the regular maximum contribution in the year of the catch-up.
- You had AHV-contributory earned income in the year of the missed contribution.
- Catch-up is possible retroactively for a maximum of 10 years (for gaps from 2025 onwards).
Strategic Planning: This new flexibility is ideal for increasing your retirement savings and tax optimization during prosperous years. Regularly review your contribution history – especially if you contributed less in certain years.
