What is it?

Build retirement without an employer safety net

Preparing your self-employed retirement means organising OASI, 3a/3b savings, possible voluntary occupational pension and family protection around your real income.

Mandatory?

OASI yes, occupational pension no

Vous cotisez à l’AVS/AI. La LPP n’est pas automatique. Le grand levier fiscal reste souvent le pilier 3a.

Key point

Income first, optimisation later

A maximised 3a is useless if a three-month illness puts the activity in difficulty. Protect income before only optimising tax.

Self-employed retirement priorities

Without automatic LPP: risk cover first, then 3a yearly, then 3b.

  1. Flexibility 3b Freer goals
  2. Tax lever 3a Useful annual cap
  3. Safety net Disability / death Protect the journey

The earlier it is structured, the smaller the gap.

Self-employed: retirement is built yourself

In Switzerland, the 1st pillar OASI/DI is mandatory, but it is generally not enough to maintain your standard of living. Unlike an employee, you are not automatically affiliated to an occupational pension fund.

Votre plan doit donc combiner épargne retraite, fiscalité et protection des risques. Voir aussi les solutions pour indépendants et les trois piliers.

Solution
2026 advantage
To check
3a without occupational pensionLarge limit
Up to 20% of net income, maximum CHF 36,288.
Bank, funds or insurance; flexibility vs death-disability cover.
Voluntary occupational pension + 3aMore complete structure
Access to occupational pension buy-ins and death-disability benefits; 3a reduced to CHF 7,258.
High incomes, family, fund regulations, overall balance before signing.
3b / free savingsFlexibility
Flexible complement outside the 3a limit, useful for horizon or specific beneficiaries.
Cantonal taxation, liquidity, coordination with 3a.

The useful order for a self-employed person

Up-to-date OASI + Protected income + 3a / occupational pension = Solid retirement

The best tax optimisation remains fragile if it forgets the risks that immediately stop turnover.

Pillar 3a: the large tax lever

Without occupational pension, you can contribute to pillar 3a up to 20% of your net income, maximum CHF 36,288 in 2026. With voluntary occupational pension, the limit drops to the employee amount, CHF 7,258.

A bank or fund solution often remains more flexible for variable income. 3a insurance becomes relevant if you want to integrate death, disability or premium waiver. Retroactive 3a buy-ins, possible under conditions since 2025/2026, are also worth checking.

Voluntary occupational pension: useful depending on income

A self-employed person can voluntarily join a pension fund, for example through a professional association, their employees' fund or the substitute institution. This solution can improve old-age, death and disability cover, and open the door to tax-deductible buy-ins.

It is often interesting for high incomes or self-employed people with families. However, it reduces the 3a limit, so the overall balance must be calculated before signing.

Variable income

Often prefer the flexible large 3a and contributions adapted to the year's cash flow, rather than too rigid a commitment.

High income

Compare large 3a alone and voluntary occupational pension + small 3a. Occupational pension buy-ins can exceed the simple 3a limit.

Family / mortgage

Add death, disability income and clear beneficiaries. Retirement is not separate from household protection.

Transformation into LLC/corporation

Moving to a company often changes occupational pension status and the 3a limit. Recalculate the plan before and after the transformation.

Common pitfalls

Mistakes are rarely paid in the contribution year. They appear at retirement, when activity stops or during a work stoppage.

Incomplete OASIMissing years durably reduce the 1st pillar pension.
Poorly arbitrated voluntary occupational pensionIt reduces the 3a limit but opens other protections and buy-ins.
Business = only retirementThe value of a business is never guaranteed at the desired time.
Retirement without income protectionOptimising tax without protecting billing weakens the whole plan.

You already have a 3a or occupational pension: what should you check?

Contrôlez vos cotisations AVS, votre plafond 3a réel, une éventuelle LPP facultative, vos bénéficiaires et votre protection de revenus. Adaptez après naissance, hypothèque, changement de bénéfice ou transformation en Sàrl/SA.

With Finwise

We structure retirement that respects your cash flow

We analyse status, net income, charges, family, taxation and risk tolerance. Then we compare 3a, voluntary occupational pension, 3b and related protections to build a coherent and scalable solution.

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