Key points at a glance
- AHV (old-age and survivors' insurance) remains mandatory - as a self-employed person, you pay the contributions on your own. Missing contribution years reduce your pension later on.
- Joining a pension fund (Pensionskasse) is voluntary for the self-employed (Art. 4 BVG, Occupational Pensions Act, in German).
- Without a pension fund, you can pay into the large pillar 3a: up to 20% of your net earned income, at most CHF 36'288 in 2026 (key figures of the Federal Social Insurance Office FSIO (BSV), in German).
- Since 2025, you can make up pillar 3a gaps retroactively - for the first time in 2026, for gaps from 2025.
- Think about disability, death and illness: until now, your employer arranged this cover for you.
First pillar: AHV without gaps
As a self-employed person, you pay AHV/IV/EO contributions on your income from self-employment - at most 10%, with a sliding scale for lower incomes (AHV/IV leaflet 2.02). As a self-employed person, you are no longer covered by unemployment insurance (ALV).
Every contribution year counts toward your future pension: missing years generally lead to a reduction. So check your individual account (IK) statement from time to time - it's free of charge (leaflet 1.01). You can only pay outstanding contributions for up to five years; after that, they become time-barred (Art. 16 AHVG, Federal Act on Old-Age and Survivors' Insurance, in German).
Second pillar: voluntary pension fund
Occupational pension provision (BVG) is only mandatory for employees. If you're self-employed, you can insure yourself voluntarily (Art. 4 BVG) - with your professional association's pension fund, with the pension fund of your own employees or, if neither is possible, with the Substitute Occupational Benefit Institution (Stiftung Auffangeinrichtung BVG) (Art. 44 BVG, pension plan for the self-employed, in German).
Advantages: risk cover for disability and death, and you can deduct both contributions and buy-ins from your taxes. Disadvantage: you are committed to the contributions, and once you belong to a pension fund, only the "small" pillar 3a maximum applies to you.
Third pillar: the large pillar 3a
Without a pension fund, you can pay up to 20% of your net earned income into pillar 3a each year, at most CHF 36'288 (2026). If you belong to a pension fund, the limit is CHF 7'258 (Art. 7 BVV 3, pillar 3a ordinance, in German). You can deduct your payments in full from your taxable income.
Making up gaps: Since January 1, 2025, you can make retroactive pillar 3a payments for missed contributions (Art. 7a BVV 3, Federal Council press release). You can make up gaps from the last ten years, but only gaps from 2025 onward - so the earliest possibility is making up the 2025 gap in 2026. Conditions include having AHV-liable earned income both in the gap year and in the year you make the catch-up payment, and paying in the full maximum amount in the catch-up year. Each year, you can pay in at most the small maximum (CHF 7'258) on top of your regular contribution, and you can only make up each year's gap once. Your pillar 3a provider will tell you the exact conditions.
In addition to pillar 3a, there is unrestricted private provision (pillar 3b), such as savings accounts, securities or life insurance - with no tax deduction for the payments, but freely accessible.
Example: graphic designer without a pension fund
Lea runs a sole proprietorship (Einzelfirma) and has net earned income of CHF 80'000 in 2026. She doesn't belong to a pension fund. She can pay 20% of that into pillar 3a, i.e. CHF 16'000 - considerably more than the CHF 7'258 she was allowed to pay in as an employee. Because she only paid in CHF 4'000 in 2025, she checks with her pillar 3a provider whether she can make up the 2025 gap. To cover herself in case of disability, she takes out disability income insurance.
Risk: disability, death and illness
Employees have risk cover through their pension fund, accident insurance and often a daily sickness allowance insurance arranged by their employer. As a self-employed person without a pension fund, you largely lack this cover - disability insurance (IV) from the first pillar alone often only covers part of your income.
- Daily sickness allowance insurance: pays part of your income if you are ill for an extended period.
- Accident: self-employed people can take out voluntary accident insurance (UVG) (Art. 4 UVG, Accident Insurance Act, in German) or cover accidents through their health insurer.
- Disability income and life insurance: protect you and your family if you can no longer work or if you die.
What happens to your pension fund savings?
When you leave a job, your savings are transferred as a vested benefit (Freizügigkeitsleistung) to a vested benefits account or a new pension fund. If you take up self-employment as your main occupation and are no longer subject to mandatory insurance, you can have the money paid out in cash (Art. 5 FZG, Vested Benefits Act, in German); if you're married, your spouse must give written consent. Think it over carefully: if you invest the money in your business, you won't have it in retirement. You can also withdraw pension money early to buy a home - this, too, reduces your future pension.
How it works in Easly
- A basis for pillar 3a: The income statement shows your sole proprietorship's income, expenses and profit at all times - with drill-down to the receipt. This lets you estimate during the year how much you can pay into the large pillar 3a.
- Documents for your accountant (Treuhand) and taxes: income statement, receipt archive and a complete export as a ZIP file.
What Easly doesn't do for you
Easly doesn't calculate your AHV-liable income or your pillar 3a maximum, and it doesn't replace pension advice. Easly doesn't fill in your tax return.
Frequently asked questions
How much can I pay into pillar 3a as a self-employed person?
If you don't belong to a pension fund, up to 20% of your net earned income, at most CHF 36'288 in 2026. If you belong to a pension fund, the small maximum of CHF 7'258 applies.
Do I have to join a pension fund as a self-employed person?
No, occupational pension provision is voluntary for the self-employed (Art. 4 BVG). You can join your professional association's pension fund, your employees' pension fund or the Substitute Occupational Benefit Institution.
Can I make up for missed pillar 3a years?
Since 2025, yes, but only for gaps from 2025 onward and at most ten years back. You must have had AHV-liable earned income in the gap year and in the catch-up year, and have paid in the full maximum amount in the catch-up year (Art. 7a BVV 3).
Can I withdraw my pension fund savings to start my business?
Yes, if you take up self-employment as your main occupation and are no longer subject to mandatory insurance (Art. 5 FZG). Not for a side business. Keep in mind that you won't have the money in retirement.
Information as of: see above; figures for 2026. Sources: Federal Act on Old-Age and Survivors' Insurance (Art. 16 AHVG), Occupational Pensions Act (Art. 4 and 44 BVG), Ordinance on Tax-Deductible Contributions to Recognized Forms of Tied Pension Provision (Art. 7 and 7a BVV 3), Vested Benefits Act (Art. 5 FZG), Accident Insurance Act (Art. 4 UVG) (all in German), FSIO key figures 2025/2026 (in German), AHV/IV leaflet 2.02. This article is not a substitute for pension or tax advice.