Self-employment: Have I organised my pension ideally from a tax perspective?
As a self-employed worker, you have the choice of organising your pension via a pillar 3a or a pension fund. The higher your salary, the more attractive it is to become a member of a pension fund. While contributions to a third pillar are limited to 20% of your net income, with a maximum of CHF 36,288 per year (as of 2025), you can pay up to 25% of your OASI annual salary into a pension fund. Pension fund members can additionally pay up to CHF 7,258 into their pillar 3a each year.