On August 28, 2024, the Federal Council set the new AHV maximum pension for the coming year. This automatically results in the new pillar 3a maximum amount for 2025. Find out in the article which 3a maximum amount will apply from 2025.
This is the new pillar 3a maximum amount for 2025 for employees and the self-employed
In 2025, the maximum pillar 3a amount will increase compared to the previous year. The maximum amount for paying into pillar 3a in 2025 will increase. The following maximum contribution for pillar 3a therefore applies for 2025:
Pillar 3a maximum amount 2025 with pension fund: CHF 7,258
This is the so-called small maximum contribution for employees with a pension fund. They may pay in a maximum of CHF 7,258. This is 202 francs more than in the previous year.
Find the best pillar 3a
Unbelievable – most people pay too much for their pillar 3a and get too little return. Are you one of them? Find out which pillar 3a is best suited to you with just a few clicks in our free comparison.
Pillar 3a maximum amount 2025 without pension fund: 36,288 francs
This is the so-called small maximum contribution for employed persons without a pension fund. They may pay in up to 20% of their net earned income, up to a maximum of CHF 36,288. This is CHF 1,008 more than in the previous year.
Our tip:
The new maximum amount does not apply until 2025, which means that you may not pay in more than the current maximum amount of CHF 7,056 or CHF 35,280 until December 31, 2024. More is not better – because the overpaid amount is not recognized as a deduction for tax purposes.
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 from your taxes. Rounding up is also not permitted for deposits.😉
In the following I will go into 2-3 common cases, because I am asked about them again and again:
- “Being gainfully employed” means that you are paid wages subject to AHV contributions.
- Part-time employees may pay in the maximum amount, even if they do not work 100%.
- In the case of married couples with two incomes, each person may claim the maximum amount for themselves.
- Yes, you can pay in the full Pillar 3a maximum amount in 2025, the year you retire.
You can find out more in our numerous specialist articles on pillar 3a.
I have several 3a accounts. What is the maximum 3a amount in 2025 for several accounts?
No, you won’t get any more 😢 Regardless of whether you have one, three, five or ten accounts – the 3a maximum amount will not change or increase as a result. You can pay in as much as you want each year: the main thing is that you do not pay in more than the current 3a maximum amount. This is because only payments up to this amount are deductible.
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How many 3a accounts make sense?
How is the pillar 3a maximum amount 2025 determined?
The Federal Council sets the maximum AHV pension at least every two years. In doing so, it takes price and salary trends into account. 📈 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 can be deducted 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 2025:
- 8% of 90,720 = CHF 7,258 for employees with a pension fund, the “small” pillar 3a contribution (Art. 7 para. 1 letter a BVV 3)
- 40 % of 90,720 = 36,288 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 tip: 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 😉
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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Pillar 3a Who can pay in?
By when do I have to pay in the 3a maximum amount in 2025?
In short: Your payment must be received by your pension provider in this calendar year so that you can claim the deduction in the same tax year. And it must be booked there. You can find out more about this in the corresponding technical article.
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Pillar 3a until when to pay in?
Summary of pillar 3a maximum amount 2025
The pillar 3a maximum amount 2025 will increase on January 1, 2025. Employed persons with a pension fund may pay in a maximum of CHF 7,258. 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 36,288.
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Last update: 28.10.2024 22:02
