This article collects the third pillar and social insurance figures that applied in 2021: how much you could pay into pillar 3a, how to deduct it from taxes, and the main AHV and BVG amounts. It is useful if you are checking an old tax return or a past pension certificate. For the current year, see our article on the third pillar in 2026; at the end of this page you will also find a comparison between 2021 and today.
2021 - How much could you contribute to pillar 3a?
- People affiliated to a pension fund (generally employees): a maximum of CHF 6,883 for 2021.
- People not affiliated to a pension fund (generally the self-employed): 20% of net earned income, up to a maximum of CHF 34,416 for 2021.
Only people with income subject to AHV could pay into pillar 3a. Those who kept working after the ordinary retirement age (64 for women, 65 for men in 2021) could continue paying in for up to five years.
Deducting the 2021 third pillar from taxes
For the 2021 tax return, the amounts paid into pillar 3a between 1 January and 31 December 2021 counted. At the beginning of 2022, each bank or insurance company sent a certificate of the contributions, to be attached to the tax return. If you had more than one third pillar, you received a certificate for each contract, but the total deduction could not exceed the 2021 maximum.
People taxed at source (for example B permit holders and cross-border commuters) did not have the deduction automatically. To benefit from it they had to request a subsequent ordinary assessment (in Ticino "tassazione ordinaria ulteriore", TOU) from the cantonal tax office, by 31 March 2022. Since 2021, this request is binding: once made, the ordinary assessment applies for the following years too, until the end of taxation at source. For incomes above CHF 120,000 the ordinary assessment is mandatory.
Social insurance figures 2021
| Item | 2021 |
|---|---|
| Maximum AHV/IV pension | CHF 28,680/year (CHF 2,390/month) |
| Minimum AHV/IV pension | CHF 14,340/year (CHF 1,195/month) |
| BVG entry threshold | CHF 21,510 |
| BVG coordination deduction | CHF 25,095 |
| Upper limit of the BVG salary | CHF 86,040 |
| Maximum BVG coordinated salary | CHF 60,945 |
| Pillar 3a with pension fund | CHF 6,883 |
| Pillar 3a without pension fund | 20% of income, max CHF 34,416 |
What does the entry threshold mean?
The figures above determine how much of your salary is insured in the second pillar. An employee earning more than the entry threshold (CHF 21,510 in 2021) had to be insured in a pension fund. The coordination deduction is subtracted from the salary because that part is already covered by AHV: on a salary of CHF 70,000, the minimum insured salary was CHF 70,000 − 25,095 = CHF 44,905. Above the upper limit, the BVG minimum no longer applies, although many pension funds insure more.
This is one of the reasons why people with medium-high incomes, or who work part-time, end up with a larger pension gap, which the third pillar helps to fill.
From 2021 to today
The amounts are adjusted periodically to wages and prices. Here is how the main figures have changed since 2021:
| Item | 2021 | 2026 |
|---|---|---|
| Pillar 3a with pension fund | CHF 6,883 | CHF 7,258 |
| Pillar 3a without pension fund (max) | CHF 34,416 | CHF 36,288 |
| Maximum AHV pension (per month) | CHF 2,390 | CHF 2,520 |
| Minimum AHV pension (per month) | CHF 1,195 | CHF 1,260 |
| BVG entry threshold | CHF 21,510 | CHF 22,680 |
| BVG coordination deduction | CHF 25,095 | CHF 26,460 |
| Maximum BVG coordinated salary | CHF 60,945 | CHF 64,260 |
Two other changes since then are worth knowing. With the AHV 21 reform, the reference retirement age for women is gradually rising to 65, the same as for men. And from 2026, those who did not pay the maximum into pillar 3a in a year (starting from 2025) can, under certain conditions, make up the missing contributions later. Years before 2025, including 2021, can no longer be made up.
Is your third pillar still right for you?
If you opened a third pillar in 2021 or earlier, your income, family and plans may have changed since then, and so have the maximum amounts. It is worth checking whether your premium still makes the most of the deduction and whether your risk covers still match your needs. Our calculator gives you a first estimate in a few minutes; for a complete review, book a free consultation.