Maximum amount of pillar 3a for 2022
In 2022 you can pay a maximum of the following contributions into the pillar 3a:
- if you pay pension fund contributions: CHF 6’883
- if you do not pay any pension fund contributions: CHF 34’416, up to a maximum of 20% of net earned income (gross income less AHV, IV, EO and ALV contributions)
As a rule, the maximum contributions are redefined by the Federal Council every two years. In the past, they amounted to
With pension fund | Without pension fund | |
2021 | CHF 6’883 | CHF 34’416* |
2020 | CHF 6’826 | CHF 34’128* |
2019 | CHF 6’826 | CHF 34’128* |
2018 | CHF 6’768 | CHF 33’840* |
2017 | CHF 6’768 | CHF 33’840* |
2016 | CHF 6’768 | CHF 33’840* |
2015 | CHF 6’768 | CHF 33’840* |
2014 | CHF 6’739 | CHF 33’696* |
2013 | CHF 6’739 | CHF 33’696* |
2012 | CHF 6’682 | CHF 33’408* |
*maximum 20 percent of net income.
How is the maximum amount calculated?
Strictly speaking, the Federal Council only sets the upper limit. However, BVV 3 stipulates that 8% of this upper limit can be deducted from your taxable income each year if you belong to a pension fund. If you do not belong to a pension fund, you can pay in a maximum of 40% of the upper limit annually, which results in the following maximum amounts:
- 8 % of CHF 86’040 = CHF 6’883
- 40 % of CHF 86’040 = CHF 34’416
The results are rounded to whole francs. Then you can see that they correspond to the maximum amounts mentioned at the beginning.