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.