Pillar 3a 2026: Gap Payment and Deadlines Before Year End
This year you can pay in the 2025 gap of your Pillar 3a for the first time. We show you amounts, deadlines up to 31 December and a checklist for your payment.
Something is new with Pillar 3a this year: for the first time you can pay in a gap, namely the one from 2025. That lowers your 2026 taxes, provided the money reaches your foundation in time (as of October 2026).
Money must arrive by
31.12.2026
A Thursday. What counts is receipt at your foundation.
Maximum 2026
CHF 7'258
With a pension fund. Without: up to 20 % of income, at most CHF 36'288
Gap payment for 2025
up to CHF 7'258
On top of the full 2026 contribution
What is new this year
Since 2025 you may make up for missing 3a payments under certain conditions. The first gap that could arise is 2025. You can close it this year at the earliest. The amounts for all years are in our overview of the Pillar 3a maximum (in German).
What you need
- Income from work with AHV in Switzerland, in both years
- The full 2026 contribution already paid in
- A gap for 2025 because you did not pay in the full amount
- No old-age benefit drawn from the 3a yet
What does not work
- Paying in gaps from before 2025
- Paying in more than CHF 7'258, even without a pension fund
- Closing a year's gap in two steps
- Paying in a gap before the 2026 contribution is full
Important: you close the gap of a year with a single buy-in. What it does not cover, you cannot make up later.
An example with Anna
Anna is 34, employed and has a pension fund. In 2025 she paid in CHF 3'000, so her gap is CHF 4'258. For 2026 she has not paid in anything yet. Her marginal tax rate is 20 %. The example is invented.
Here: 7'258 plus 4'258 is 11'516, times 20 % is about 2'303. The gap payment covers the whole gap here and stays below the limit of CHF 7'258. Simplified calculation with a fixed marginal tax rate. With your own numbers, the 3a Check does the maths, and the Pillar 3a calculator shows the return up to retirement.
Your plan until 31 December
- Now
Check your status, ask your foundation
How much did you pay in for 2025 and 2026? Ask your foundation for its cut-off date and the form for the gap payment.
- 30.11.
Transfer the 2026 contribution
We recommend the end of November. The full contribution is the condition for the gap payment.
- 15.12.
Transfer the gap payment
Only after your foundation has approved. Some want the request by mid-December.
- 25.12.
Christmas, a Friday
The 26th is a Saturday. After that only four working days are left in the year.
- 31.12.
Last day for tax year 2026
What reaches the foundation later counts for the next year.
- 1.1.2027
Higher limit
From then on CHF 7'373 with and CHF 36'864 without a pension fund apply.
We do not know your foundation's banking hours and cut-off dates. They differ. Better to plan early.
What you can do now
Checklist
A short version with a worked example by marginal tax rate is on our page Säule 3a vor Jahresende 2026 (in German). How the 3a works as a whole is explained in our Pillar 3a guide.
Financial calendar
All the important money dates at a glance, from the 3a payment through the health insurance switch to AHV: in the financial calendar, each date comes with the matching helper or calculator. Free, also as a subscription for your calendar.
Frequently asked questions
Does a payment in January still count for 2026?
No. For tax year 2026, what counts is what reaches the foundation by the end of 2026. A payment in January 2027 counts for 2027, then with the higher limit of CHF 7'373 (with a pension fund).
What happens if I do not pay in the maximum in 2026?
Then a gap arises for 2026. You can pay it in from 2027 if you meet the conditions and first pay the full 2027 contribution. As above, only one buy-in per gap year is possible.
Do I have to close the 2025 gap this year?
No. A gap stays open to be made up as long as it is not older than ten years. If you buy it in this year, you deduct it in your 2026 tax return. Whether that is worth it for you depends on your income and your reserve.
How much tax do I save?
Roughly: amount times marginal tax rate. At CHF 7'258 and 20 % that is about CHF 1'450. Your value depends on income, canton and municipality. For an exact figure, use the tax calculator of your cantonal tax authority.
As of October 2026. Basis: BSV, the Federal Social Insurance Office (Pillar 3a, amounts 2026 and 2027), Art. 7a BVV 3 and the practice of the Thurgau tax authority. We assume the money must have reached the foundation, as in the 3a Check: have your foundation confirm its cut-off date. This is not investment, tax or pension advice, but orientation.