Last update: 17.09.2024 08:32
The Federal Social Insurance Office set the maximum pillar 3a amount in 2024. This is because there is usually an adjustment every 2 years. Find out in the article which maximum amount will apply from 2024.
These are the pillar 3a maximum amounts for 2024
In 2024, the maximum pillar 3a amount will remain the same as last year. The maximum amount for paying into pillar 3a in 2024 therefore remains unchanged. The following maximum contribution for pillar 3a therefore applies for 2024:
- Employed persons with a pension fund may pay in a maximum of CHF 7,056.
- Employed persons without a pension fund may pay in up to 20% of their net earned income , up to a maximum of CHF 35,280.
The maximum deductions are also the relevant deposit limit. This means that you may not pay in more and may not deduct more than this amount for tax purposes. Rounding up payments is not permitted.
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How is the pillar 3a maximum amount determined?
The Federal Council sets the maximum AHV pension at least every two years. In doing so, it takes account of price and salary trends. Numerous other pension figures are derived from this figure, including the maximum BVG annual salary. According to Article 7 paragraph 1 BVV 3, contributions to recognized forms of pension provision of up to 8% or 40% of the maximum BVG annual salary are deductible each year (see circular no. 18 of the EStV on the tax treatment of pillar 3a pension contributions and benefits).
This leads to the following maximum deductions in pillar 3a 2024:
- 8% of 88,200 = CHF 7,056 for employees with a pension fund, the “small” pillar 3a contribution (Art. 7 para. 1 letter a BVV 3)
- 40 % of 88,200 = 35,280 francs for employed persons without a pension fund, the “large” pillar 3a contribution (Art. 7 para. 1 letter b BVV 3)
The results are rounded to whole francs.
Our pillar 3a tips: Get a free reminder to pay in
With the pillar 3a timer, you’ll never miss your pillar 3a payment again. We’ll remind you to pay into your pillar 3a free of charge. Simply enter your next steps below. Depending on the reminder cycle you choose, we will send your text entry in the “My next steps” field 30, 90 or 365 days later. And of course: you’ll also find a link to unsubscribe in every email đ
Historical development of the pillar 3a maximum amount
Voluntary pension provision (Pillar 3a) was regulated in the BVV3 Ordinance and came into force on January 1, 1987. The framework for this is set out in the Ordinance of 13 November 1985 on the tax deductibility of contributions to recognized forms of pension provision (“BVV 3”).
As a rule, the pillar 3a maximum amount is adjusted every two years, as it is linked to the development of the AHV pension. You can see the historical development of the pillar 3a maximum amount in the chart.
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Summary of pillar 3a maximum amount 2024
The 3a maximum amount 2024 remains unchanged. Employed persons with a pension fund may pay in a maximum of CHF 7,056; if you are not affiliated to a pension fund, you may pay in up to 20% of your net earned income, up to a maximum of CHF 35,280.
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