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Until now, a year without a pillar 3a contribution was lost for good: there was no way back. That has changed. Since 2026, for the first time you can close contribution gaps retroactively and — under certain conditions — catch up the years when you did not pay in the maximum.
For a sole proprietor, the news counts double. With no mandatory 2nd pillar, pillar 3a is not a supplement: it is your main pension. This guide sums up what changes, how much you can really catch up, the tax saving on offer and the timing trap to avoid. For the basics of the status itself, see also our guide to getting your self-employed status recognised.
What actually changes in 2026
Acting on a mandate from Parliament (the Ettlin motion), the Federal Council amended OPP 3, the ordinance governing the tax deductibility of pillar 3a contributions. It now allows retroactive contributions: if you did not pay in the maximum in a given year, you can close that gap later. The rule entered into force at the start of 2025, but the first buy-back is only possible in 2026, for the year 2025.
Two limits shape the whole scheme: only gaps arising from 2025 onwards can be closed — earlier gaps stay lost for good — and the catch-up is possible for a maximum of ten years.
Why this is decisive for a sole proprietor
A self-employed person has no mandatory 2nd pillar. Where an employee builds up occupational provision (BVG/LPP) alongside their 3a, the holder of a sole proprietorship has, by default, only AHV/AVS and pillar 3a. Pillar 3a therefore plays the role of a substitute 2nd pillar: it is your main tool to build a retirement and, along the way, to reduce your taxable income.
That is also why the self-employed benefit from the "large ceiling": with no 2nd pillar, they can pay in up to 20 % of their net income, capped at CHF 36,288 in 2026 — against CHF 7,258 for an employee already affiliated to a pension fund. The option of a retroactive buy-back reinforces this already central lever.
How much can you catch up?
You need to distinguish two things: your ordinary contribution for the current year, and the buy-back of a past year. They are not calculated the same way.
Pillar 3a for the self-employed (2026)
| Contribution | 2026 ceiling | Key point |
|---|---|---|
| Ordinary contribution (no 2nd pillar) | 20 % of net income, max CHF 36,288 | To be paid first, every year. |
| Retroactive buy-back (per gap year) | CHF 7,258 | Capped at the "small" amount, even with no 2nd pillar. |
| Catch-up window | 10 years | Only gaps arising from 2025. |
The conditions to meet
The buy-back is not automatic. Three conditions must be met:
- Income subject to AHV/AVS in the gap year: you had to be entitled to contribute that year. No AHV income that year, no buy-back possible for the year concerned.
- First pay the full ordinary contribution for the current year: the buy-back is added to the year's maximum — you cannot catch up the past without first having filled the present.
- A gap arising from 2025 onwards: years left uncontributed before 2025 are never recoverable.
The tax saving, concretely
A retroactive buy-back is fully deductible from your taxable income, exactly like an ordinary contribution — for direct federal tax as well as cantonal and communal taxes. Important point: the deduction applies in the year you make the buy-back, not the year of the gap you are closing.
Example: in 2026 you close your 2025 gap with a buy-back of CHF 7,258. On top of your ordinary 2026 contribution, this amount is deducted from your 2026 income. At a marginal rate of around 30 %, the tax saving comes to roughly CHF 2,180 for this single move. The exact gain depends on your canton and income, but the order of magnitude stays very favourable.
The timing trap
This is the classic mistake: believing you have all the time in the world, or trying to catch up the past before filling the present. Three timing reflexes to keep in mind before year-end.
Checklist before year-end
- Check that you have paid in the ordinary maximum for the current year (up to 20 % of net income, max CHF 36,288).
- List your gaps since 2025: for each year, did you pay in less than the maximum?
- Confirm that you had income subject to AHV/AVS in those years.
- Confirm your net income for the year concerned — it sets the reference ordinary ceiling.
- Plan one buy-back per gap year, up to CHF 7,258, paid in a single payment.
- Keep the 3a foundation's certificate for your tax return.
A net income you steer yourself
It all starts with your net self-employed income: it sets your 3a ceiling, and therefore the buy-back room you have. And that net income is built invoice by invoice. This is where Bill Alps helps: issue clean, compliant QR-invoices under your sole proprietorship, track your clients and payments, and keep a clear income history — exactly what you and your accountant need to work out your contributions and buy-backs down to the franc.
- New from 2026: you can close pillar 3a gaps retroactively.
- Only gaps arising from 2025 count, redeemable for 10 years.
- The buy-back is capped at CHF 7,258 per year, even for the self-employed.
- You must first pay in the ordinary maximum for the current year.
- Tax deduction in the year of the buy-back, not the year of the gap.
- For a sole proprietor, pillar 3a remains the main lever for provision and tax.