Who can pay into pillar 3a and how much?

Anyone who earns an income subject to AHV contributions can pay into pillar 3a from the year in which they reach the age of 18. Payments into pillar 3a are possible up to the age of 70. Persons who are affiliated to a pension fund may pay in a maximum of CHF 7,056 per year (as at 2024). Anyone who earns an income subject to AHV contributions but is not affiliated to a pension fund can pay in up to 20% of their net earned income (gross income less social insurance contributions), up to a maximum of CHF 35,280.