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Pillar 3a · new 2026 rule

Prepare a retroactive 3a purchase for the 2025 gap

In 2026, only missing 2025 contributions can be prepared. This local calculation gives an indicative arithmetic amount and a checklist to confirm with your 3a institution.

Local calculation · no transmissionRules checked on 04.09.2026

Closed 2026 scenario: a 2025 contribution gap only.

Were you affiliated with a second-pillar institution in 2025?

Check your 2025 certificate, employer or institution.

Confirm the 2025 second-pillar status with Yes or No.
What will your reference-age situation be when making the planned purchase in 2026?

No date of birth is requested. Confirm the situation with your 3a institution.

The reference-age situation must be confirmed before an amount can be prepared.

Declarations to prepare for the 3a institution

Did you have earned or replacement income subject to OASI in 2025?
Do you have earned or replacement income subject to OASI in 2026?
Has your personal maximum ordinary 2026 contribution been paid in full?
Have you already received a pillar 3a old-age benefit?
Have you already made a purchase for the 2025 gap?

Answers and amounts remain only in this page’s temporary memory.

Confirm the 2025 second-pillar status with Yes or No. The reference-age situation must be confirmed before an amount can be prepared. Enter total ordinary 2025 contributions, including 0 if none was credited.

2026 → 2025

Arithmetic preparation

Complete the status, amounts and five declarations.

Private preparation in your browser

No name, employer, institution, contract or document is requested. Data is not stored, added to the URL or sent to ClairAssur.

Transparent 2026 method

  1. With a second pillar in 2025: personal limit CHF 7,258.
  2. Without a second pillar in 2025: 20% of determining income, capped at CHF 36,288.
  3. The gap subtracts ordinary 2025 contributions and never becomes negative.
  4. The indicative 2026 purchase is capped at CHF 7,258 even without a second pillar.

Important limits

  • Only a purchase made in 2026 for a 2025 gap is covered.
  • No legal right, deductibility or tax saving is determined.
  • The personal maximum ordinary 2026 contribution must be fully paid first.
  • One annual gap cannot be split across several purchases.
  • A written request and approval from the 3a institution remain necessary.
  • The tax authority remains responsible for assessment.
  • A withdrawal made from five years before reference age counts as an old-age benefit for this rule; confirm every withdrawal with the institution.
  • After reference age, gainful employment must continue and a purchase is possible for no more than five years.
  • The written request must also state the amount and date of every 2025 contribution and the exact ordinary 2026 contribution. This summary does not replace the institution’s form.
  • If second-pillar status changed during 2025, a combined calculation is required and this tool calculates no amount.

Official sources

The official texts prevail. This ClairAssur tool is preparation support, not a legal or tax decision.

The linked official references are provided in their French-language versions.

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