26 November 2025

Upcoming changes in social security regulations for 2026

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Several significant social security law changes will take effect in 2026. For the first time, AHV pensioners will receive a 13th old-age pension payment, and retroactive contributions to pillar 3a will become possible.

  • Natascha Figoutz

    Legal Associate

  • Moritz Kellenberger

    Tax Advisor

13th AHV Old-Age Pension

As of 2026, AHV pensioners will be eintitled to a 13th old-age pension payment for the first time. The payment will be disbursed in December, provided an entitlement to an old-age pension exists in that month. Technically, it is issued as a supplement to the December pension. The amount corresponds to one-twelfth of the total actual monthly pension payments received during the calendar year. This is particularly relevant in cases where the pension entitlement arises during the year (e.g., retirement in August) or where the pension amount is adjusted (e.g., capping of combined pensions for married couples).

Child and supplementary pensions as well as pension supplements for women of the transitional generation under the AHV21 reform are not taken into account for the 13th pension payment. Widows’, orphans’ and disability pensions will continue to be paid only for twelve months.

Retroactive Contributions to Pillar 3a

Starting in 2026, retroactive contributions to pillar 3a will be permitted for the first time. In general, incomplete or missed contributions can now be made up within ten years, but only for contribution gaps arising from 2025 onward. Retroactive payments for earlier years are not allowed.

Eligibility requires that pillar 3a contributions were permissible in the respective year, meaning that AHV-liable income must have been earned. In addition, the maximum contribution for the current year must be fully exhausted.

The retroactive contribution is limited to the so-called small maximum contribution (CHF 7'258 in 2026, unchanged). This limitation applies equally to self-employed individuals not affiliated with an occupational pension scheme who can normally contribute the large maximum amount (CHF 36'288 in 2026, unchanged). Thus, per year, only the regular maximum contribution plus one additional small maximum contribution may be paid in.

For tax purposes, all contributions made within a single year may be deducted from taxable income.

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