Pillar 3a for the self-employed: what you need to know

Self-employed people are responsible for their own retirement provision. Anyone without a pension fund has to consciously replace the second pillar. Pillar 3a offers considerable scope for that.

How much can the self-employed pay in?

Working people with a pension fund can pay in a maximum of CHF 7'258 in 2026. For self-employed people without a pension fund, the large deduction applies:

• up to 20 % of earned income
• a maximum of CHF 36'288 per year

High earners can therefore pay in up to five times the small maximum amount.

Pillar 3a or voluntary pension fund?

• Pillar 3a: tax-deductible, flexible investment, tied private pension provision
• Voluntary pension fund membership: possible via the Substitute Occupational Benefit Institution or your professional association

Important: Anyone who joins a pension fund is limited to the small maximum amount of CHF 7'258 in pillar 3a.

How big is the tax advantage?

With a net income of CHF 150'000 and a marginal tax rate of 35 %, a contribution of CHF 30'000 saves around CHF 10'500 in tax.

Fluctuating income: pay in flexibly

There is no minimum contribution: in good years you pay in a lot, in weaker years less or nothing. Gaps that have arisen since 2025 can be made up retroactively from 2026, up to CHF 7'258 per year on top of the ordinary contribution.

Investment form: funds instead of a savings account

With a long investment horizon, the return potential speaks for securities solutions:

• higher return potential thanks to the equity share
• better protection of purchasing power against inflation
• low costs, e.g. at digital providers such as VIAC, frankly or finpension

Several accounts: save tax on withdrawal

Staggered withdrawals over several years reduce tax progression considerably. Separate accounts pay off from around CHF 50'000 in assets.

Conclusion

Self-employed people who use pillar 3a consistently can save a considerable amount of tax and build wealth. Compare the providers in the pillar 3a fund comparison on Evaluno.