What are the conditions for a retroactive pillar 3a payment?
1. AHV-liable earned income
You can only make a retroactive payment if you had AHV-liable earned income in the year you want to top up.
This means:
You must have been eligible to contribute to pillar 3a in that year
You did not pay the full maximum contribution for that year
If you had no AHV-liable income, no retroactive payment is possible.
2. The current year's maximum must be fully paid
Before making any retroactive payment, you must first pay your full maximum pillar 3a contribution for the current year. Only once the current year's contribution has been fully paid can you make a top-up for a previous year.
3. Only one retroactive payment per gap year
Each contribution gap year can only be closed once.
This means:
Only one retroactive payment per gap year is allowed
Partial payments are not permitted
Once a payment is made, the year is considered closed
Example:
You have a contribution gap of 3'000 CHF for the year 2025.
In 2026, you make a retroactive payment of 2'000 CHF.
Even though the full gap was not covered (you were allowed to contribute up to 7'258 CHF and only contributed 5'000 CHF), the year 2025 is now considered closed.
No further top-up payments can be made for that year – in 2026 or in later years.
4. Maximum amount for retroactive payments
Retroactive payments are limited to the small pillar 3a maximum amount.
This means that, in one year, you can:
Pay your annual maximum contribution for the current year
Plus one additional small maximum amount as a retroactive payment
It is not possible to close multiple gap years with one large payment. This means that you cannot compensate for the years 2025, 2026 and 2027 with one bigger deposit in 2028.
This rule also applies to self-employed persons without a pension fund. Even if you are self-employed and normally contribute to the large pillar 3a maximum, retroactive payments are always limited to the small maximum amount.
What if I have already withdrawn my pillar 3a?
If you have already withdrawn your pillar 3a, you are no longer allowed to make retroactive top-up payments.
How do I make a retroactive pillar 3a payment?
Download this document, print it, then fill it out and sign it by hand.
NB: In the field “Portfolio number”, enter the IBAN of your Selma pillar 3a account.Upload this form to your Selma account. You can find out here how to upload a document.
You will receive a QR invoice by post at your registered home address. Please make sure your address in your Selma account is up to date.
Once you receive the invoice, simply pay it to complete the retroactive contribution.