Additional 3a payments

Yes, contribution gaps can be retroactively filled through purchases for up to ten years in the future. However, this only applies to the years after the regulatory amendment comes into effect on January 1, 2025. Therefore, the first-time repayment of a missed 3a contribution will be possible from January 1, 2026.

The 3a purchase can amount to a maximum of one annual contribution and the so-called "small tax deduction" (2025: CHF 7258). This purchase limit also applies to individuals who are not insured in the second pillar. Individuals with a second pillar can thus pay in a maximum of two annual contributions.

Please also note that closing an annual contribution gap is only possible through a single purchase and cannot be split into multiple purchases. Therefore, a contribution gap from the year 2025 cannot be closed spread over the years 2026, 2027, and 2028.