Self-employed · Pensions
Self-employed pension: "large" pillar 3a or voluntary LPP?
No employer means no mandatory pillar 2, two routes with different tax logic.
Updated 5 September 2026 · Information drawn from official legal texts (fedlex.admin.ch), the Federal Office of Public Health (FOPH) and Swiss federal data.
The comparison
| Pillar 3a without LPP | Voluntary LPP (professional association / substitute fund) | |
|---|---|---|
| Contribution capacity | Up to 20% of income, max ≈ CHF 36,288/year (2025) | Depends on the plan, can exceed 3a for high incomes (buy-ins possible) |
| Deductibility | Full within limits | Contributions and buy-ins deductible |
| Risk cover | To build separately (death/incapacity) | Often integrated (disability/survivors' pensions) |
| Flexibility | High, free contributions | More formal commitment |
Practical guide: stable high income + family protection needed → voluntary LPP deserves a look. Variable income → the "large" 3a gives you the flexibility you need.
Which route maximises your deduction this year?
Comparative calculation of 3a vs voluntary LPP based on profit and canton.
Compare my two routes📖 Official legal texts: LPP / BVG (SR 831.40) · fedlex.admin.ch
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