Pillar 3a contribution limits for 2026
The maximum Pillar 3a contribution for employees with an occupational pension in 2026 is CHF 7,056. The maximum for self-employed individuals without a Pillar 2 pension is 20 percent of net earned income up to a maximum of CHF 35,280. These limits apply per person, not per household. The December 31 deadline is unchanged. Contributions made on December 31 receive the full annual deduction for 2026. Contributions made on January 1 count toward 2027.
AHV thresholds and maximum pension for 2026
The maximum AHV pension for 2026 is CHF 2,450 per month for a single person. The minimum AHV pension is CHF 1,225 per month. For couples, the combined maximum is CHF 3,675 per month, reflecting the rule that a couple cannot receive more than 150 percent combined. The reference period for full pension entitlement is 44 years of contributions for men and 43 for women.
BVG Pillar 2 entry thresholds and coordination deduction
The BVG entry threshold is CHF 22,050 in 2026. Employees earning below this threshold from a single employer are not covered by mandatory Pillar 2. The coordination deduction is CHF 26,460 in 2026, meaning only the portion of your salary above this figure is insured under mandatory BVG. Improving pension fund coverage often requires either a more generous employer fund or voluntary buy-in contributions.
Your 2026 financial planning checklist
Review this list at the start of 2026. Have you made your Pillar 3a contribution or set up a standing order to make it before December 31? Have you checked your health insurance against Priminfo.ch and switched if savings justify it? Have you reviewed your Pillar 2 buy-in capacity on your latest pension fund statement? Have you confirmed your withholding tax code is correct with your employer? Have you checked whether a supplementary tax return for 2025 is worth filing? Each of these questions has a specific answer for your situation.