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Third Pillar 2022, maximum amounts, taxes and social insurance.

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Third Pillar 2022, maximum amounts, taxes and social insurance.

2022 - How much can you contribute to Pillar 3a?

Persons affiliated to a pension fund (generally employees): can make maximum contributions for the year 2022 of CHF 6883 /year. Those who are not affiliated to a pension fund (generally self-employed): they can make contributions of 20% of their income, but up to a maximum of CHF 34,128/year.

Deducting the 3rd pillar from taxes

For tax deduction purposes, the amounts paid into pillar 3a from 01.01.2022 to 31.12.2022 are taken into account. Then, between January and February 2023, you will receive the certificate from the company with which you have concluded the third pillar to attach to your tax declaration. If you have more than one third pillar, you will of course receive a certificate for each contract, but in any case the total may not exceed the maximum deductible for the year 2022. Thus, the sum of the premiums paid to the third pillar 3A will be deducted from your taxable income. If, on the other hand, you are taxed at source, e.g. B permits or cross-border commuters, you will have to apply for Ordinary Additional Taxation (TOU) at the withholding tax office by 31 March of the following year in order to be able to take advantage of the tax deduction.

Social insurance figures 2022

OASI/DI Maximum AHV determining salary: CHF 86,040 

Maximum OASI/DI pension: 28 680 CHF (2390 CHF /month) 

Minimum AHV/IV pension: CHF 14 340 (CHF 1195/month) 

BVG entry threshold: CHF 21 510 

BVG coordination sum: CHF 25 095 

Maximum BVG coordinated salary: CHF 60 945 

THIRD PILLAR With second pillar, maximum deductible: 6883 CHF Without second pillar (max. 20% of net salary): Max. 34 416 CHF

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