Easy Tax Optimisation with Back Payments into Pillar 3a

From 2025, retroactive contributions to Pillar 3a will be permitted. The new regulation creates additional flexibility in retirement and tax planning.

13.01.2023 von Rodolfo Intaglietta EN

Letzte Aktualisierung: 03.02.2026

instructions

Lateral Entrant

Private Tax

9 Min

Inhalt

KeyFacts New Rule Requirements Limits Example Restrictions FAQ Key Takeaways

Ein kompetenter Steuerberater steht in einem modern eingerichteten Treuhand-Büro, bereit für mandantenorientierte Beratung.

Rodolfo Intaglietta EN

Managing Director | CEO

Rodolfo Intaglietta is the founder and managing director of ONE! Treuhand GmbH. As a Treuhänder mit eidg. Fachausweis (Swiss federally certified trustee) and a Diplomierter Experte in Rechnungslegung und Controlling (certified expert in accounting and controlling), he supports entrepreneurs across Switzerland with clear financial insights, digital processes, and personal, hands-on advisory services.

The qualification “eidg. diplomierter Experte in Rechnungslegung und Controlling” corresponds to NQF level 8, the highest level of formal education in Switzerland, and is comparable to a doctoral degree in terms of depth of expertise and level of responsibility.

Summary

From 1 January 2025, contribution gaps in Pillar 3a can be closed retroactively. This option applies exclusively to gaps that arise from 2025 onwards and is subject to clear conditions and limits. When used correctly, retirement planning and tax optimisation can be effectively combined.
Both SMEs and sole proprietorships benefit from a structured and compliant approach.

What you will learn:

New legal regulation on back payments into Pillar 3a from 2025
Requirements for retroactive contributions
Maximum amounts and limits for back payments
Practical example of closing contribution gaps
Tax implications and planning considerations

Required skilllevel

No specific knowledge

Required Tools

New legal regulation on back payments into Pillar 3a from 2025
Requirements for retroactive contributions
Maximum amounts and limits for back payments
Practical example of closing contribution gaps
Tax implications and planning considerations

What Is New from 2025?

From 1 January 2025, it will be possible to retroactively close contribution gaps in Pillar 3a. This regulation applies exclusively to gaps that arise from this date onward. Existing contribution gaps from earlier years cannot be compensated retroactively.

For this reason, it may be advisable to pay the maximum possible amount into Pillar 3a before the end of 2024, provided this is financially feasible.

Requirements for Back Payments

A prerequisite for making a back payment is that AHV-liable earned income was generated in the relevant year. This condition applies equally to employees and self-employed persons.

The existing upper limit of 20% of AHV-liable income remains unchanged.
In 2025, the ordinary maximum contribution amounts to CHF 7,258.

Limits and Permitted Amounts

For back payments, an extended limit applies: up to two full annual contributions may be paid in one year. This allows for a maximum payment of CHF 14,516. However, only one back payment is permitted per year.

Practical Example

At the end of 2028, Mr Müller has contribution gaps from the years 2025, 2026, and 2027. In addition, he makes the ordinary maximum contribution in 2028.

By paying the double maximum amount in 2028, the oldest contribution gap is closed first. Any remaining amount is automatically allocated to the next year. A further back payment in the same year is not permitted.

In this case, spreading the back payments over multiple years might have resulted in tax advantages.

Restrictions on Withdrawals and Contributions

Contribution gaps can only be closed if no withdrawal from Pillar 3a is made in the relevant year. This is particularly relevant for individuals who plan staggered withdrawals or are approaching retirement.

FAQ

What are the benefits of the new regulation?

Back payments allow for more flexible planning of taxable income and may help reduce tax progression.

What happens if one parent increases their workload?

Higher income may lead to increased tax progression. Retirement planning cannot eliminate this effect but may help manage its timing.

For which years can I make back payments?

Back payments are possible for contribution gaps arising from 2025 onwards. Earlier years are excluded.

What requirements must be met for back payments?

AHV-liable earned income must have been generated in Switzerland in the relevant years.

Is there a time limit for back payments?

Yes, contribution gaps can be closed retroactively for up to ten years.

What is the maximum back payment per year?

In addition to the ordinary maximum contribution, a back payment up to the amount of the so-called “small contribution” is permitted per year.

What tax advantages do back payments offer?

Back payments can be deducted from taxable income, reducing the tax burden while strengthening retirement savings.

Key Takeaways

Back payments into Pillar 3a are permitted from 2025
Only contribution gaps from 2025 onwards can be closed
AHV-liable income is a mandatory requirement
Up to two full annual contributions may be paid per year
Only one back payment is allowed per year
Tax effects depend heavily on timing

The new option to make back payments into Pillar 3a significantly expands flexibility in retirement and tax planning. At the same time, it increases the need for careful and forward-looking planning. Anyone wishing to take full advantage of this option should review the individual tax and financial implications at an early stage.

Rodolfo Intaglietta EN