In Switzerland, anyone with earnings from gainful employment subject to OASI contributions can pay into pillar 3a. Therefore, this includes gainfully employed students and apprentices. The amount they can pay in depends on whether they are affiliated with a pension fund. If they are, they can pay in a maximum of CHF 6,883 in 2022. Gainfully employed students and apprentices who are not affiliated with a pension fund may pay in a maximum of 20% of their net earnings from gainful employment. They may deduct the amount paid from their taxable income when filing their tax return.
Students without earnings from gainful employment subject to OASI contributions cannot pay into pillar 3a.