Pillar 3a maximum amount 2026

Q: How can 3a payments and 3a standing orders be entered?

From �鶹�� You can enter payments in Digital Banking under the “Payments” tab. All available �鶹�� Fisca 3a accounts appear for selection within the same client relationship. If you want to make a payment to another �鶹�� Fisca 3a account, you can simply add it when selecting the beneficiary. From third-party providers Payment orders from third-party providers can be paid directly into the collective account of the Fisca Pension Fund Foundation: Credit account (IBAN): CH20 0023 0230 2480 3096 F Recipient: Fisca Vorsorgestiftung der �鶹�� AG, 8098 Zurich Payment note: �鶹�� Fisca 3a number / first name and last name of the �鶹�� Fisca 3a account holder (e.g. F3xxxxxxxx / Max Muster) Attention: Please note the differing payment instructions for retroactive 3a payments .

Q: Can I make retroactive payments into pillar 3a?

In 2026, it will be possible to make retroactive payments into pillar 3a for the first time. Find out here who this makes sense for and what strategies are available.

Q: Can I open more than one pension account?

To withdraw your retirement assets in stages later and save taxes, multiple 3a accounts are useful. A rule of thumb: from CHF 50,000 savings in one account, another account is worthwhile. Amounts already contributed cannot be subsequently distributed to multiple pension accounts. Existing clients can easily open another account in E-Banking.

Q: What if the maximum amount is exceeded?

Contributions above the maximum amount are not tax-deductible. Make sure you adhere to the annual maximum amount.

Q: How is the maximum amount calculated for persons without a pension fund?

Self-employed individuals who do not belong to a pension fund can contribute up to 20% of their earned income after deductions for social benefits.

The private retirement savings in pillar 3 serve to top up your retirement assets and close a pension gap. Often, the income from pillars 1 and 2 is not sufficient to cover expenses during retirement.

What is the maximum amount for 2026?

The maximum contribution to pillar 3a is set annually in October by the Federal Social Insurance Office. The maximum amounts for 2026 are:

7258 CHF
For insured persons / employees with a pension fund

36288 CHF
or max. 20% of earned income for employed persons without a pension fund

Pillar 3 Pay into pillar 3a retroactively

From 2026, you can close contribution gaps in your pillar 3a retroactively, subject to specific conditions.

Apply for a 3a purchase

Maximum contribution in previous years

These contributions can be deducted in full from taxable income, thereby offering direct tax savings.

2025
With pension fund
��7,258
For self-employed individuals
��36,288
2024
With pension fund
��7,056
For self-employed individuals
CHF 35,280
2023
With pension fund
CHF 7,056
For self-employed individuals
CHF 35,280
2022
With pension fund
CHF 6,883
For self-employed individuals
CHF 34,416
2021
With pension fund
CHF 6,883
For self-employed individuals
CHF 34,416
2020
With pension fund
CHF 6,826
For self-employed individuals
CHF 34,128
2019
With pension fund
CHF 6,826
For self-employed individuals
CHF 34,128

Slide 1-7

Pillar 3a offers attractive tax benefits. To take full advantage of this, we recommend paying in the annual maximum amount and adhering to the deadlines.

A standing order helps you to save regularly and not miss any contributions.
Payments via Digital Banking must be received on the pension account by 31 December at the latest to be credited for the current tax year.
You can make payments at a bank counter until 19 December.
Payments exceeding the maximum amount are not tax-deductible.

You benefit when you pay into pillar 3a. Save hundreds of francs in taxes, depending on your place of residence and how much you contribute. The more you contribute annually, the more you save on your taxes.

Individual with CHF 80,000 annual salary:

Contribution: CHF 7,258
Tax savings: depending on the place of residence approx. CHF 1,000 – 2,000

You can deduct the amount contributed from your taxable income.
The assets saved in pillar 3a are exempt from income tax for the duration of the term.
Interest and capital gains are exempt from income tax.
When your retirement savings are paid out, they’re taxed separately as income, at a reduced rate.
If you withdraw your 3a assets in stages, you can keep the tax rate even lower.

Calculate tax savings

Self-employed individuals without a pension fund can contribute up to CHF 36,288 annually or 20% of their net income. This offers more tax saving potential than for employees.

Tip: Check your income situation annually to calculate the optimal amount.

Retirement planning for self-employed individuals

Invest your retirement savings in a �鶹�� Vitainvest pension fund to secure higher earnings potential over time, especially with a long investment horizon.

Vitainvest sustainable funds

The Mobile App screen from Pension products.

�鶹�� Key4 pension 3a Manage your pension digitally

Open a pillar 3a account in the app
Flexibly deposit how much you want to save
Invest your pension assets for higher potential returns

Start saving for retirement online

How can 3a payments and 3a standing orders be entered?

From �鶹��

You can enter payments in Digital Banking under the “Payments” tab. All available �鶹�� Fisca 3a accounts appear for selection within the same client relationship. If you want to make a payment to another �鶹�� Fisca 3a account, you can simply add it when selecting the beneficiary.

From third-party providers

Payment orders from third-party providers can be paid directly into the collective account of the Fisca Pension Fund Foundation:

Credit account (IBAN): CH20 0023 0230 2480 3096 F
Recipient: Fisca Vorsorgestiftung der �鶹�� AG, 8098 Zurich
Payment note: �鶹�� Fisca 3a number / first name and last name of the �鶹�� Fisca 3a account holder (e.g. F3xxxxxxxx / Max Muster)

Attention: Please note the differing payment instructions for retroactive 3a payments.

Can I make retroactive payments into pillar 3a?