{"id":8620,"date":"2023-07-03T07:15:00","date_gmt":"2023-07-03T05:15:00","guid":{"rendered":"https:\/\/www.smolio.ch\/wissen\/pillar-3a-who-can-pay-in\/"},"modified":"2024-09-17T08:33:12","modified_gmt":"2024-09-17T06:33:12","slug":"pillar-3a-who-can-pay-in","status":"publish","type":"post","link":"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-who-can-pay-in\/","title":{"rendered":"Pillar 3a Who can pay in?"},"content":{"rendered":"Lesedauer<\/span> 11<\/span> Minuten<\/span><\/span>\n

Who can pay into pillar 3a?\nWhat are the requirements for your payment to result in a tax deduction?\nIn this basic article, we take a close look at this with numerous case studies for Swiss citizens: Pillar 3a as an employee, Pillar 3a in part-time employment, Pillar 3a as a self-employed person, Pillar 3a without income, Pillar 3a without gainful employment and in the case of unemployment, Pillar 3a in the year of retirement, in the case of early retirement and after retirement, Pillar 3a with an IV pension, the amount of Pillar 3a payment per person for married couples. <\/p>\n\n\n\n

A pillar 3a tax deduction requires an AHV earned income<\/h2><\/div>\n\n

The pillar 3a deduction is intended to help you build up your private pension provision.\nIn order to be able to claim the small or perhaps even large pillar 3a deduction for tax purposes, you need – quite obviously – a taxable income.\nMore specifically: you must be in paid employment, i.e. have earned income subject to AHV contributions<\/strong>.\nThe decisive factor here is the income type “employment”.\nOther types of income (e.g. from rent, interest or dividends) do not entitle you to a pillar 3a deduction. <\/p>\n\n

In principle, all Swiss residents must pay contributions to the AHV, but only employees (whether full-time or part-time) and the self-employed have earned income.<\/p>\n\n

In principle, there are two different maximum amounts: the small pillar 3a deduction for employees with a pension fund connection and the large pillar 3a deduction for the self-employed and freelancers.<\/p>\n\n

To be able to claim one of these two deductions, you must make a payment to a pillar 3a foundation.\nThe foundation will certify the amount of your payment for the calendar year by letter or e-mail.\nFor tax purposes, you then deduct the amount actually paid in according to the certificate.\nWe have looked at what you need to consider for a valid tax deduction at the time of payment in another article. <\/p>\n\n

Let’s take a look at various case studies and clarify the question: Who can pay into pillar 3a?\nAnd how much?\nWe shed light on the situation for cross-border commuters and foreigners in a separate article. <\/p>\n\n