Pillar 3a buy-ins: how to make up for missed years

Until now, the rule in pillar 3a was: anyone who didn’t pay in, or only paid in part, in a given year couldn’t make it up later. With the amendment to the BVV 3 ordinance, in force since 1 January 2025, that changes. Contribution gaps that arise from 2025 onwards can now be closed retroactively for up to ten years. The first buy-in is possible in the 2026 tax year, retroactively for the year 2025.

What changes with the new buy-in rule?

Pillar 3a now has a buy-in option, similar to what the pension fund has long offered. If you haven’t used up the annual maximum amount, a contribution gap arises that you can close in a later year. Important: this only applies to gaps that arise from 2025 onwards. Years before 2025 in which you paid in nothing or little remain permanently excluded.

Example: You paid in only CHF 3'000 instead of CHF 7'258 in 2025. From 2026 you can pay in the missing CHF 4'258 retroactively and deduct it from taxable income on top.

Who can make a buy-in to pillar 3a?

The ordinance sets three conditions:

• Income subject to AHV contributions: you need income subject to AHV contributions in Switzerland both in the year of the gap and in the year of the buy-in.
• Ordinary contribution first: in the buy-in year, you must first pay the full ordinary annual contribution that applies to you. Only then is a buy-in permitted.
• No retirement withdrawal yet: anyone who has already drawn retirement benefits from pillar 3a can no longer make buy-ins.

How much can you pay in retroactively?

The buy-in is limited in two ways: to the actual gap of the past ten years and to the small maximum amount per year, currently CHF 7'258. Employees with a pension fund can therefore pay in a total of up to CHF 14'516 in 2026: the ordinary contribution plus the buy-in.

A single buy-in can cover several gap years at once. Conversely, only one buy-in per gap year is permitted. If you close a gap only partially, you can’t make up the rest later. So it pays to plan buy-ins in full.

What tax advantages does the buy-in bring?

You can deduct buy-ins in full from taxable income, just like ordinary contributions. The size of the saving depends on your income and place of residence: at a marginal tax rate of 30 %, a buy-in of CHF 7'258 saves around CHF 2'200 in tax, on top of the saving from the ordinary contribution. The tax authorities check the legitimacy of buy-ins and may request evidence.

Who benefits most from a buy-in?

• Self-employed people with fluctuating income
• People after a career break, for example due to maternity or illness
• High earners with a high marginal tax rate
• Late starters who want to avoid future gaps

How to proceed

1. Check in which years from 2025 onwards you didn’t use up the maximum amount.
2. In the buy-in year, first pay in the full ordinary contribution.
3. Apply for the buy-in in writing with your 3a provider, stating which years and what amount you want to buy into.
4. Deduct the buy-in from your income in your tax return.

Conclusion

The buy-in option is one of the most significant changes to pillar 3a in years. It makes the third pillar more flexible, especially for people with fluctuating income or career breaks. The details are set out by the Federal Social Insurance Office (FSIO). And because every franc paid in retroactively only works with the right investment: compare the providers first in the 3a account comparison or the 3a fund comparison on Evaluno.