How much can you pay into pillar 3a in 2025?

Are you a cross-border worker, a senior manager or self-employed, wondering how to optimise your tax position and prepare calmly for retirement?

The maximum pillar 3a amounts have been adjusted this year.

Let us look together at these ceilings and how to make the most of them.

New pillar 3a contribution ceilings for 2025

In 2025, the pillar 3a contribution ceilings were revised to keep pace with economic developments:

• Employees affiliated to a pension fund (2nd pillar): you can pay in up to CHF 7'258 per year, an increase of CHF 202 compared with 2024.
• Self-employed workers not affiliated to a pension fund: you can contribute up to 20% of your net annual income, with a maximum ceiling of CHF 36'288, up CHF 1'008 on the previous year.

These adjustments, made roughly every two years by the Federal Council, reflect movements in wages and prices.

Why maximise your pillar 3a contributions?

Investing the maximum amount in your pillar 3a offers several advantages:

• Tax relief: the amounts paid in are deductible from your taxable income, reducing your annual tax burden.
• Retirement top-up: you build additional savings to maintain your standard of living once retired.
• Financial protection: some contracts include cover in the event of incapacity to earn or of death, securing your family's financial future.

The retroactive buy-back opportunity starting in 2025

Since 2025, it has become possible to buy back missing contribution years retroactively, over a period of up to 10 years. But be careful: 2025 is the starting point.

In practical terms:

• In 2025, you can only buy back the year 2025.
• In 2026, you will be able to buy back 2025 and 2026.
• In 2035, you will be able to buy back up to 10 years, that is from 2025 to 2035.

This mechanism lets you top up your pension provision while optimising your tax deductions, subject to meeting certain conditions.

• Income subject to AVS: you must have received income subject to AVS during the years concerned.
• Annual ceiling: the amount bought back cannot exceed the annual ceiling in force for each year.
• Evidence: you will have to provide proof of the missing contributions for the years concerned.

Tips for optimising your contributions

• Plan your payments: spread them across the year to smooth your savings effort and maximise the tax benefits.
• Anticipate the year end: make sure your contributions are made before 31 December so they count for the current tax year.
• Consult an expert: a pension adviser can help you build a strategy suited to your personal and professional situation.