Employees with a pension fund
CHF 7,258
Maximum annual contribution. Same as 2025.
Self-employed without a pension fund
CHF 36,288
Or 20% of net earned income, whichever is lower.
Estimated annual tax saving from a full CHF 7,258 contribution
| Canton (city) | Annual income | Approx. tax saving |
|---|---|---|
| Zurich | CHF 80,000 | ~ CHF 1,800 |
| Zurich | CHF 120,000 | ~ CHF 2,400 |
| Geneva | CHF 80,000 | ~ CHF 2,000 |
| Bern | CHF 80,000 | ~ CHF 1,900 |
| Zug | CHF 80,000 | ~ CHF 1,200 |
New from 1 January 2026
Retroactive top-up payments are now permitted
For the first time in the history of Pillar 3a, you can now make top-up payments to cover missed contribution years — going back up to ten years. Both the current year contribution and the top-up are fully tax-deductible.