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Glossary

Retroactive Contribution Pillar 3a

Retroactive Contribution Pillar 3a refers to subsequently buying into years in which the maximum contribution was not paid in full. Since the BVV3 revision of 1 January 2025, such buy-ins are possible, first in 2026 for the 2025 contribution year. They close contribution gaps up to ten years back under statutory conditions.

At a glance

01

Legal basis: revised BVV3, in force since 1 January 2025 (Federal Council decision of 6 November 2024). First buy-in in 2026 for the 2025 year.

02

Only gaps from the 2025 contribution year onwards can be made up, at most ten years back; gaps before 2025 remain excluded.

03

Requirement: AHV-subject employment income in both the gap year and the buy-in year, and the ordinary annual contribution of the current year must be paid in full first (source: BSV).

Frequently asked questions

A retroactive contribution has been possible since 2025 under conditions: only for gaps from the 2025 contribution year, at most ten years back, with AHV-subject employment income, and the ordinary contribution of the current year must be paid in full first. Gaps before 2025 cannot be made up.

Part of the topic

Säule 3a

Sources: Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)