Until now, forgetting a pillar 3a payment before December 31 had a rather stark consequence: the year’s tax deduction was lost. Since January 1, 2025, federal law allows certain gaps to be filled later. The first catch-up contribution is possible in 2026 for a missed or incomplete 2025 contribution.
However, this is neither an extension of the 2025 payment deadline nor a retrospective correction of the 2025 tax return. It is a separate payment made and deducted in 2026, subject to several requirements.
Before paying, therefore, establish the gap, pay the ordinary 2026 contribution in full, submit an application to the pillar 3a institution and retain the certificate. A spontaneous bank transfer is a slightly overcreative method here.
At a glance
- Only gaps arising from 2025 onward can be filled; 2024 and earlier years remain excluded.
- To fill a 2025 gap, you must have earned income subject to AVS in Switzerland in both 2025 and 2026.
- The maximum ordinary 2026 contribution must have been paid in full before the catch-up contribution.
- Total catch-up contributions in a year are capped at the “small contribution,” CHF 7’258 in 2026, including for self-employed people without a second pillar.
- The deduction is claimed in the 2026 return, not the 2025 return.
- Each annual gap can be addressed by only one catch-up contribution: a partial payment therefore leaves a balance that can never be recovered.
Update of September 2, 2026: to place this rule alongside other items to check, see also our article on deductions in the 2025 tax return for the canton of Vaud. A catch-up contribution paid in 2026 does not, however, change the 2025 deduction.
What changes in practice from 2026
New Articles 7a and 7b of OPP 3 authorize employees and self-employed people to make a catch-up contribution where they did not use their full pillar 3a allowance in an eligible previous year. The rules took effect on January 1, 2025, but cover only the ten contribution years preceding the catch-up year. As the first possible gap is 2025, the first payment logically takes place in 2026.
For a 2025 gap, the ten-year period runs through 2035 inclusive. Waiting may allow a year with higher taxable income to be chosen, but the decision must remain compatible with available liquidity, the investment horizon and other pension decisions.
Crucially, a catch-up contribution does not reopen the 2025 tax period. It is deductible in the year paid. A payment made in 2026 therefore appears in the 2026 tax return.
Who can make up a missed 2025 contribution?
All conditions must be met; simply observing that a pillar 3a account did not receive CHF 7’258 is not enough.
| Condition | Practical consequence |
|---|---|
| Entitlement to contribute in 2025 | Income from gainful employment subject to AVS in Switzerland must have been received in 2025. Without an entitlement to contribute, there is no eligible gap. |
| Entitlement to contribute in 2026 | The taxpayer must also receive income subject to AVS in Switzerland during the catch-up year. |
| Full 2026 contribution | The ordinary maximum to which the person is entitled in 2026 must be paid first. |
| Actual gap | The difference is calculated between the allowable 2025 maximum and the total actually paid in 2025 across all pillar 3a accounts and policies. |
| No previous catch-up for this gap | The same gap year can be used only once. |
| No pillar 3a retirement benefit already received | Once the first pillar 3a retirement benefit is received, even from a single account, the right to further catch-up contributions ends. |
How much can be paid in 2026?
Three limits must be distinguished: the ordinary 2026 contribution, the actual 2025 gap and the annual catch-up ceiling.
| Situation | Maximum ordinary 2026 contribution | Maximum catch-up in 2026 |
|---|---|---|
| Person affiliated to a second pillar | CHF 7’258 | The lower of the eligible gap and CHF 7’258 |
| Person without a second pillar | 20% of net earned income, up to CHF 36’288 | The lower of the eligible gap and CHF 7’258 |
The CHF 7’258 ceiling applies to total catch-up contributions during the year, even where several older gaps are addressed or the taxpayer has multiple pillar 3a accounts. Gaps do not accrue interest: the nominal missing amount is used.
Example 1: an employee who paid CHF 3’000 in 2025
The 2025 ceiling was CHF 7’258, so the gap is CHF 4’258. If the employee still earns income subject to AVS in 2026 and first pays the ordinary 2026 contribution of CHF 7’258, they can then pay a catch-up of CHF 4’258. The total deductible in 2026 reaches CHF 11’516, subject to tax review.
Example 2: a self-employed person without a second pillar
A self-employed person had relevant income of CHF 75’000 in 2025. They could contribute CHF 15’000, or 20%, but paid only CHF 5’000. Their economic gap is CHF 10’000. In 2026, however, the catch-up remains capped at CHF 7’258. As the 2025 gap can be addressed only once, the remaining CHF 2’742 cannot be made up in a later year.
The practical procedure in five steps
- Reconstruct 2025. Gather all pillar 3a account and policy certificates, then determine the applicable ceiling based on second-pillar membership and income.
- Determine the exact gap. Subtract the total actually credited in 2025 from the allowable maximum. A payment order executed in January 2026 does not count for 2025.
- Pay the ordinary 2026 maximum. The catch-up is supplementary and does not replace the current year’s contribution.
- Apply in advance. The written, signed application, or electronic process accepted by the institution, must state the amount, year concerned, contributions already paid and required confirmations.
- Keep the certificate and declare in 2026. The institution checks the application, authorizes the eligible amount and issues a detailed certificate to attach or retain as required by the tax authority.
The partial-payment trap: one opportunity per gap year
This rule bears repeating because it can cost several thousand francs: a gap for a particular year can be filled through only one catch-up contribution. If a CHF 7’258 gap is filled by only CHF 3’000, the remaining CHF 4’258 is lost for any future catch-up.
Conversely, a single payment may cover several small annual gaps. This flexibility requires the allocation by year to be specified. Where several gaps exist, it is often prudent to address the oldest first and avoid spreading an insufficient amount across several years: each partially used year is then closed.
Tax savings are not the only criterion
The catch-up reduces taxable income in the payment year. Its effect therefore depends on the marginal tax rate, canton, municipality, family circumstances and other deductions. A CHF 4’258 deduction does not mean CHF 4’258 in tax savings: it reduces the tax base by that amount.
Also consider the lock-up of restricted pension savings, separate taxation of capital on withdrawal, fees and investment strategy. Depending on the case, an ordinary pillar 3a contribution, an occupational pension buy-in, debt repayment or maintaining a liquidity reserve may take priority. Sometimes the best tax deduction is the one you can finance without draining your current account.
What the tax authority may check
The pillar 3a institution checks the application using the information received, but may not know about contributions made to other foundations or insurers. The certificate is essential, yet does not alone guarantee final acceptance of the deduction. The cantonal tax authority remains responsible for checking entitlement and the amount.
It may refuse all or part of the deduction if the taxpayer had no AVS-subject income in the gap year, failed to pay the current year’s ordinary maximum, omitted another pillar 3a account, already used the gap or received a pillar 3a retirement benefit. Inaccurate or incomplete information may lead to retrospective tax and, in intentional cases, criminal tax proceedings.
How Delta Conseil SA can support you
Delta Conseil SA can reconstruct pillar 3a contributions paid, calculate the eligible gap, check consistency with AVS-subject income and other pension measures, then prepare the information needed for the application. We can also check the certificate and the catch-up contribution’s treatment in the tax return.
Caution
The calculation depends on occupational pension status, relevant income, payments to all pillar 3a institutions and benefit history. For self-employed people without a second pillar, the ordinary ceiling may depend on final annual income, so payment timing must be coordinated with year-end closing. A change of canton, employment status or retirement calls for an individual review.
Frequently asked questions
Can I still pay a contribution in 2026 that will be deducted in 2025?
No. A catch-up contribution paid in 2026 is deductible from 2026 income. It does not change the 2025 return or assessment.
Can I make up contributions missed before 2025?
No. Transitional rules exclude all gaps before 2025, even if they mathematically fall within the preceding ten years.
Must I pay the maximum pillar 3a contribution in 2026 before the catch-up?
Yes. You must have paid in full the maximum ordinary contribution to which you are entitled in 2026. The catch-up is additional.
Can I spread a 2025 gap over several years?
No. You may choose the catch-up year up to 2035, but the 2025 gap can be used only once. A partial payment therefore also closes that gap.
Can I make a catch-up contribution after withdrawing a pillar 3a account at retirement?
No. Once the first pillar 3a retirement benefit is received, no further catch-up is possible, even if other pillar 3a accounts remain open and gainful employment continues.
Official sources
- Fedlex — Ordinance on Tax-Deductible Contributions to Recognized Forms of Pension Provision (OPP 3 in French), in particular Articles 7a, 7b and 8
- Federal Council — Introduction of pillar 3a catch-up contributions, November 6, 2024
- Federal Social Insurance Office — The third pillar: tax deductions and catch-up contributions
- FSIO — Occupational Pension Bulletin No. 165: amendment of OPP 3 and commentary
- Canton of Bern Tax Administration — Pillar 3a contributions, catch-up examples
Last legal review: September 2, 2026.
Disclaimer
This publication is provided for information only and does not constitute individualized legal, tax, accounting or financial advice. Each situation must be assessed in light of its specific circumstances and the law applicable at the time of the decision.
For further information, please consult our Legal notice and disclaimer.
