{"id":8623,"date":"2023-06-11T11:00:00","date_gmt":"2023-06-11T09:00:00","guid":{"rendered":"https:\/\/www.smolio.ch\/wissen\/pillar-3a-until-when-to-pay-in\/"},"modified":"2024-10-13T19:22:51","modified_gmt":"2024-10-13T17:22:51","slug":"pillar-3a-until-when-to-pay-in","status":"publish","type":"post","link":"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-until-when-to-pay-in\/","title":{"rendered":"Pillar 3a until when to pay in?"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Lesedauer<\/span> <span class=\"rt-time\"> 5<\/span> <span class=\"rt-label rt-postfix\">Minuten<\/span><\/span>\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">At the latest at the turn of the year, many people are concerned with the deadline question: By when do I have to pay into the 3rd pillar?\nWhat is the latest deadline?\nAnd what is the deadline for the pillar 3a tax deduction?\nRead on and don&#8217;t miss the latest case law on the deadline for your pillar 3a payment.   <\/p>\n\n<!--more-->\n\n<nav class=\"wp-block-stackable-table-of-contents stk-block-table-of-contents stk-block stk-d681c43 stk-block-background\" data-block-id=\"d681c43\"><p class=\"stk-table-of-contents__title\">Pillar 3a until when to pay in?<\/p><ul class=\"stk-table-of-contents__table\"><li><a href=\"#wann-kann-ich-meine-saule-3-a-einzahlung-von-den-steuern-abziehen\">When can I deduct my pillar 3a deposit from my taxes?<\/a><\/li><li><a href=\"#bis-wann-muss-ich-die-saule-3-a-einzahlen\">By when do I have to pay into pillar 3a?<\/a><\/li><li><a href=\"#fur-welches-jahr-gilt-meine-saule-3-a-einzahlung-als-steuerabzug-wann-kann-ich-meine-3-saule-einzahlung-bei-den-steuern-abziehen\">F\u00fcr welches Jahr gilt meine S\u00e4ule 3a Einzahlung als Steuerabzug?\nWann kann ich meine 3. S\u00e4ule Einzahlung bei den Steuern abziehen? <\/a><\/li><li><a href=\"#welcher-termin-gilt-fur-die-saule-3-a-einzahlung-was-passiert-wenn-ich-die-frist-verpasse\">What is the deadline for pillar 3a deposits? What happens if I miss the deadline?<\/a><\/li><li><a href=\"#was-passiert-wenn-ich-die-zahlung-im-alten-jahr-uberweise-sie-aber-erst-im-neuen-jahr-ankommt\">What happens if I transfer the payment in the old year but it only arrives in the new year?<\/a><\/li><li><a href=\"#zusammenfassung-saule-3-a-bis-wann-einzahlen\">Summary &#8220;Pillar 3a: when to pay in by?&#8221;<\/a><\/li><\/ul><\/nav>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3fd87bd\" id=\"wann-kann-ich-meine-saule-3-a-einzahlung-von-den-steuern-abziehen\" data-block-id=\"3fd87bd\"><h2 class=\"stk-block-heading__text\">When can I deduct my pillar 3a deposit from my taxes?<\/h2><\/div>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">In order to be allowed to pay into pillar 3a at all, you must have earned income for <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/ahv\/\">AHV<\/a> purposes. Other types of income (such as rent, interest or dividends) do not entitle you to 3a tax deductions. You must have earned income. This is already the case with a salary from your apprenticeship or a vacation job. You must pay AHV contributions from 18 at the latest. Incidentally, you can pay into pillar 3a for a maximum of five years beyond the normal retirement age. But only if you continue to be gainfully employed.      <\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">If you have income that is subject to AHV contributions, you can deduct the contributions you pay into a pillar 3a from your taxes.<\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">We&#8217;ll take a closer look at exactly who can pay how much into pillar 3a in another article.\nBut let&#8217;s get to the real heart of the pillar 3a payment question.\nNamely, the question of the <em>deadline<\/em> for paying into pillar 3a.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-8b5005b\" id=\"bis-wann-muss-ich-die-saule-3-a-einzahlen\" data-block-id=\"8b5005b\"><h2 class=\"stk-block-heading__text\">By when do I have to pay into pillar 3a?<\/h2><\/div>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">Nobody talks about &#8220;having to&#8221; make a pillar 3a payment.\nWhether you pay into pillar 3a or not is a completely voluntary decision.\nAlthough we believe that there are more good reasons to do so than not.<br\/>In principle, you can make your contributions at any time of the year.\nYou can spread the payments over several months or make the maximum amount in one payment.\nAnd you can also spread the payments over several providers or several accounts with one provider.\nOr you can mix several providers (e.g. insurance, bank, digital pension app) and several accounts (pension account, securities solution with different investment strategies).<br\/>In another <a href=\"\">article<\/a>, we showed that it is best to pay in your contributions at the beginning of the year.     <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-dde9b38\" id=\"fur-welches-jahr-gilt-meine-saule-3-a-einzahlung-als-steuerabzug-wann-kann-ich-meine-3-saule-einzahlung-bei-den-steuern-abziehen\" data-block-id=\"dde9b38\"><h2 class=\"stk-block-heading__text\">For which year does my pillar 3a deposit count as a tax deduction?\nWhen can I deduct my 3rd pillar deposit from my taxes? <\/h2><\/div>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">In principle, the sum of your payments <em>received<\/em> in pension accounts in one year is eligible for deduction for the same tax year.\nHowever, the sum is limited to the small or large maximum amount. <\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">Let&#8217;s take an example.\nYou are employed for the whole year and pay in 300 francs every month, i.e. a total of 3,600 francs.\nThis year, you can deduct the sum of your payments of CHF 3,600 from your taxes.\nAlthough the small maximum amount would be higher, you can only deduct the total of your payments.     <\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">You no longer know exactly how much you have paid in?\nNo problem, your pension fund will let you know automatically shortly after the turn of the year.\nIf you have paid into various providers, simply add up the amounts from the receipts.\nYou then transfer the total to your tax return.\nHowever, you may only claim the small or large deduction at most.\nYou can find out more about the contribution amounts in this <a href=\"\">article<\/a>.       <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9f7ea8e\" id=\"welcher-termin-gilt-fur-die-saule-3-a-einzahlung-was-passiert-wenn-ich-die-frist-verpasse\" data-block-id=\"9f7ea8e\"><h2 class=\"stk-block-heading__text\">What is the deadline for pillar 3a deposits? What happens if I miss the deadline?<\/h2><\/div>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">In many places you will read that the deposit must be made by 31.12. of the year. This is imprecise and can cost you a lot of money. This is because a payment must not only be made in the tax year, but must also be <em>credited<\/em> to your individual pension account. The relevant time and date for entitlement to the pillar 3a tax deduction is therefore the time at which it is posted to your pension account. Give banks and your Pillar 3a Foundation a few working days to do this. If your payment is not posted to the pension fund in the calendar year in which it was made, you cannot claim the deduction for the calendar year, but only for the following year. This is because 3a providers are not allowed to post payments that arrive too late back to the old year.       <\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">Incidentally, it is <a href=\"https:\/\/www.smolio.ch\/wissen\/nachzahlen-saeule-3a-einkauf\/\">not possible<\/a> to make back payments of &#8220;missed&#8221; pillar 3a contributions for previous years.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d676f20\" id=\"was-passiert-wenn-ich-die-zahlung-im-alten-jahr-uberweise-sie-aber-erst-im-neuen-jahr-ankommt\" data-block-id=\"d676f20\"><h2 class=\"stk-block-heading__text\">What happens if I transfer the payment in the old year but it only arrives in the new year?<\/h2><\/div>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">Oh no, stupid, bad luck!\nYou missed the tax deduction for the old year.\nYour deposit will now be attributed to the new year.\nThe decisive factor is not the date of your payment or debit to your account, but the time <em>when the money<\/em> is <em>posted to your retirement savings account<\/em>.\nIt is also not the time when it is credited to the (general) postal or bank account of the pension fund that counts.\nNo, what counts is when the pension fund posts it to your account.\nThis was decided in <a href=\"\" target=\"\" rel=\"noopener\">the Federal Supreme Court ruling<\/a> 2C_259\/2022 of December 7, 2022.\nMr. Lastminute from Bern had paid a pillar 3a contribution from his postal account on 29 December 2017 (a Friday).\nDue to the weekend and public holidays (Saturday, Sunday, New Year, Berchtoldstag), the money was only credited to his pension account on Wednesday, January 3, 2018.\nHis 3a payment was therefore attributed to 2018.         <\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">The Federal Supreme Court justifies the tightening of the previous practice as follows: 3a contributions may be deducted from taxes if they are used &#8220;exclusively and irrevocably&#8221; for pension provision.\nHowever, this is only the case when the payment is irrevocably booked to your pension account.\nOnly then can you no longer dispose of it in any other way.\nAnd incidentally, the money only enters the pension cycle when it is credited to the account, which obliges the pension fund to issue a corresponding tax certificate.   <\/p>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">Incidentally, this rule also applies analogously to <a href=\"https:\/\/www.smolio.ch\/wissen\/pensionskasseneinkauf-mehr-oder-weniger-einzahlen\/\">purchases into the 2nd pillar.<\/a> <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-184d8b6\" id=\"zusammenfassung-saule-3-a-bis-wann-einzahlen\" data-block-id=\"184d8b6\"><h2 class=\"stk-block-heading__text\">Summary &#8220;Pillar 3a: when to pay in by?&#8221;<\/h2><\/div>\n\n<p class=\"wp-block-paragraph\" data-block-type=\"core\">It doesn&#8217;t matter when you pay in during the year.\nWe recommend that you pay in the maximum amount at the beginning of the year.\nIs that too much for you all at once?\nThen set up a standing order for each month that transfers money to your pillar 3a immediately after the payday.\nIf you pay in at the end of the year: don&#8217;t do it too late.\nIt&#8217;s best to transfer the amount well before Christmas, preferably in mid-December.\nYou need to make sure that the money actually arrives in your pension account by the end of the year and that the pension fund can still post it to your account.\nOnly then can you claim the tax deduction in the same year.\nUnder the current legal situation, you cannot make up for &#8220;missed&#8221; payments.        <\/p>\n\n<div class=\"wp-block-ugb-container ugb-container ugb-d3ac591 ugb-container--v2 ugb-container--design-basic ugb-main-block\"><style>.ugb-d3ac591-wrapper.ugb-container__wrapper{border-radius:0px !important;background-color:#02b875 !important}.ugb-d3ac591-wrapper.ugb-container__wrapper:before{background-color:#02b875 !important}.ugb-d3ac591 h1,.ugb-d3ac591 h2,.ugb-d3ac591 h3,.ugb-d3ac591 h4,.ugb-d3ac591 h5,.ugb-d3ac591 h6{color:#ffffff}.ugb-d3ac591 p,.ugb-d3ac591 li,.ugb-d3ac591 label,.ugb-d3ac591 table{color:#ffffff}.ugb-d3ac591-content-wrapper > h1,.ugb-d3ac591-content-wrapper > h2,.ugb-d3ac591-content-wrapper > h3,.ugb-d3ac591-content-wrapper > h4,.ugb-d3ac591-content-wrapper > h5,.ugb-d3ac591-content-wrapper > h6{color:#ffffff}.ugb-d3ac591-content-wrapper > p,.ugb-d3ac591-content-wrapper > ol li,.ugb-d3ac591-content-wrapper > ul li{color:#ffffff}.ugb-d3ac591 a,.ugb-d3ac591 a:visited,.ugb-d3ac591 a:focus{color:#ffffff}<\/style><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-d3ac591-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-d3ac591-content-wrapper\">\n<h3 class=\"wp-block-heading\" id=\"h-deinen-bedarf-und-einkommen-berechnen\">Calculate your needs and income<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-unser-tipp-gut-rechnen-ist-angesagtfalls-du-die-effektiven-kosten-f-rs-arbeitszimmer-abziehst-verlierst-du-den-pauschal-abzug-f-r-die-berufskosten-denn-es-geht-nur-entweder-abzug-der-effektien-kosten-oder-pauschalabzug-f-r-homeoffice-tage-kannst-du-auch-keine-fahrtkosten-abziehen-rechne-daher-gut-nach-was-dir-den-h-heren-abzug-bringt-vermutlich-f-hrst-du-in-den-meisten-f-llen-besser-mit-dem-pauschalabzug\" data-block-type=\"core\">With Smolio&#8217;s free pension calculator, you can see in a minute how your assets and income will develop during your retirement.<\/p>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-38be4a0\" data-block-id=\"38be4a0\"><style>.stk-38be4a0 .stk-button-group{flex-direction:row !important;}@media screen and (max-width: 1023px){.stk-38be4a0 .stk-button-group{flex-direction:row !important;}}@media screen and (max-width: 767px){.stk-38be4a0 .stk-button-group{flex-direction:row !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-1f879d2\" data-block-id=\"1f879d2\"><style>.stk-1f879d2 .stk-button{background:#192483 !important;border-radius:30px !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/cockpit.smolio.ch\/de\/vorsorgecheck\/start\/1\/\" target=\"_blank\" rel=\"noopener\"><span class=\"stk-button__inner-text\">Start pension calculator<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>At the latest at the turn of the year, many people are concerned with the deadline question: By when do I have to pay into pillar 3a?<br \/>\nWhat is the latest deadline?<br \/>\nAnd what is the deadline for the pillar 3a tax deduction?<br \/>\nRead on and don&#8217;t miss the latest case law on the deadline for your pillar 3a payment.   <\/p>\n","protected":false},"author":8,"featured_media":6092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2260,2192],"tags":[2416,2422,2424,2426,2425,2423],"class_list":["post-8623","post","type-post","status-publish","format-standard","has-post-thumbnail","category-invest-in-pillar-3a","category-save-taxes","tag-pay-into-pillar-3a","tag-pension-fund-purchase","tag-pillar-3a-date","tag-pillar-3a-deadline","tag-pillar-3a-purchase","tag-save-taxes-with-pillar-3a"],"nelio_content":{"autoShareEndMode":"never","automationSources":{"useCustomSentences":false,"customSentences":[]},"efiAlt":"","efiUrl":"","followers":[],"highlights":[],"isAutoShareEnabled":false,"networkImageIds":[],"permalinkQueryArgs":[],"series":[],"suggestedReferences":[]},"featured_image_urls_v2":{"full":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen.webp",1200,801,false],"thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-315x210.webp",315,210,true],"medium":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-800x534.webp",800,534,true],"medium_large":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-768x513.webp",768,513,true],"large":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen.webp",1140,761,false],"1536x1536":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen.webp",1200,801,false],"2048x2048":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen.webp",1200,801,false],"davenport-blog-thumb":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-1140x694.webp",1140,694,true],"davenport-blog-thumb-grid":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-555x360.webp",555,360,true],"davenport-blog-thumb-widget":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-220x180.webp",220,180,true],"davenport-blog-thumb-masonry":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-360x240.webp",360,240,true],"woocommerce_thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-400x267.webp",400,267,true],"woocommerce_gallery_thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/06\/09215456\/Smolio-Blog_Saule-3a-bis-wann-einzahlen-300x300.webp",300,300,true]},"post_excerpt_stackable_v2":"<p>At the latest at the turn of the year, many people are concerned with the deadline question: By when do I have to pay into pillar 3a?<br \/>\nWhat is the latest deadline?<br \/>\nAnd what is the deadline for the pillar 3a tax deduction?<br \/>\nRead on and don&#8217;t miss the latest case law on the deadline for your pillar 3a payment.   <\/p>\n","category_list_v2":"<a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/understanding-the-swiss-pension-system\/invest-in-pillar-3a\/\" rel=\"category tag\">Invest in pillar 3a<\/a>, <a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/save-taxes\/\" rel=\"category tag\">save taxes<\/a>","author_info_v2":{"name":"Thomas","url":"https:\/\/www.smolio.ch\/en\/wissen\/author\/thomas\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/comments?post=8623"}],"version-history":[{"count":3,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8623\/revisions"}],"predecessor-version":[{"id":9132,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8623\/revisions\/9132"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media\/6092"}],"wp:attachment":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media?parent=8623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/categories?post=8623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/tags?post=8623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}