A distinction is made between persons who are affiliated to a pension fund (2nd pillar) and those who are not affiliated to a pension fund. For people with a pension fund, the maximum payment for one year is limited to 6,883 francs. Without a pension fund, you may pay up to 34,416 francs into a pillar 3a, but no more than 20% of net earned income (gross income less AHV, IV, EO and ALV contributions).

Missed payments cannot be made up in later years.