The maximum Pillar 3a contributions in 2025 are as follows:
- CHF 7,258 / year for employees affiliated to a pension fund
- CHF 36,288 / year for self-employed persons (or employees) not affiliated to a pension fund*.
*A self-employed person may pay up to 20% of his annual net income, but no more than CHF 36,288.
Frequently asked questions about 3a contributions
There is no legal limit to the number of 3a accounts you can open. In fact, for tax reasons, it’s even recommended to open multiple accounts to stagger withdrawals at retirement (or in case of early retirement), thereby reducing the tax burden at the time of payment.
The contribution limit for pillar 3a is individual, even for couples. This means each spouse can contribute the maximum amounts listed above.
The contribution limit for pillar 3a is individual, even for couples. This means each spouse can contribute the maximum amounts listed above.
You can contribute up to 20 % of your net income from gainful employment, up to a maximum of CHF 36,288 in 2025.
No, it is not possible to contribute more than the maximum amounts to your 3a. Compliance with the ceiling is checked by the tax authorities via the contribution certificates issued annually.
The annual limit is set by the Federal Social Insurance Office (FSIO). It is revised every year in October, based on changes in wages and the consumer price index.
Pillar 3a contributions must be made before the end of the calendar year, i.e. by December 31 of the year in question. This means that the transfer must be recorded in the 3a account before this date to be taken into account for the year's tax deduction.
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