What is a contribution gap?

Contribution gaps result when you have not made any deposits into your pillar 3a or paid less than the residual maximum amount (maximum amount 2025: CHF 7,258). 

What does it mean to buy into your pillar 3a?

• You can close or reduce your pillar 3a contribution gaps from the previous ten years. With retrospective payments you may use up the residual maximum amount from the respective year.

For example:
In 2025 there is a maximum amount of CHF 7,258, and you have made a deposit totalling CHF 2,000. This means your contribution gap is CHF 5,258, which you can close by making a buy-in. 
 

• You can make a deposit retrospectively in one single year covering the annual contribution gaps for multiple years. However, this cumulative buy-in amount is limited to the residual maximum amount of the current year. 

For example:
If the contribution gaps from 2025 and 2026 total CHF 3,000, then in 2027 you can close both gaps (hypothetical maximum amount: CHF 7,700).
 

• Like with the regular deposits into your pillar 3a, you can also deduct retrospective deposits from your taxable income. 

Requirements to close a contribution gap in your pillar 3a:

• You have already used up the maximum amount for the current year (purchase year). Only then can you retrospectively close the contribution gaps for previous tax years.
• You must have earned an income which is subject to AHV contributions in both the purchase year and in the year when there is a contribution gap.
• You have not yet drawn down any retirement benefits from the pillar 3a at the point when you made the buy-in.

This new regulation gives you the opportunity to optimise your retirement benefits and use tax advantages when you have not deposited the maximum amount into your pillar 3a in the past (i.e. as of 2025).