The principles according to which the Federal Social Insurance Office sets the maximum amounts for voluntary old-age provision are complex. An explanation.
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Tax-privileged Pillar 3a: In 2021, employees were allowed to pay a maximum of 6883 francs into the pension fund.
Illustration: Chrstina Baeriswyl
I have a question about maximum amounts for Pillar 3a payments: I noticed that the maximum annual payments have been adjusted every two years for a while; but sometimes it took longer. What criteria are used to determine the maximum amounts and the duration of the respective maximum rates? And who determines the contributions? Readers question from ZU
Your second question is easy to answer: The maximum amounts of the tax-privileged pillar 3a are set annually by the Federal Social Insurance Office. For 2021, the maximum amount for employees with a pension fund is 6883 francs. Employees without a pension fund are allowed to pay in 20 percent of their net earned income or a maximum of 34,416 francs.
