If you only work 50 %, can you deduct the whole 3a pillar amount of 6883 chf from your taxes or just half of that?

Basically the question, nothing more to add :wink:

the whole amount (text added to reach 20 chars min)

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Social insurance and tax law are generally not concerned about what percentage you’re working, but instead how much you earn (an exception would be partial unemployment when registering as a job seeker and/or applying for unemployment benefits).

If you’re not covered by a pension fund, you can only deduct 20% (subject to a maximum of CHF 34’416) of your employment income.


I guess, in most cases, that’s true.

But: It’s not a question regarding “deducting in your taxes”, it’s a question regarding “paying into a 3a pillar at all”. If you are eligible to pay a certain amount into a 3a pillar, you can deduct this amount at 100% in your taxes…

What can you pay into a 3a pillar (and therefore deduct 100% in your taxes)? The whole amount ONLY if you are paying into a 2nd pillar. Otherwise, it’s 20% of your net income (or max. 34’416 - not relevant in this case). A 2nd pillar is mandatory if your gross income is > 21’330 p.a (as of 2020).

So, given a 50% job paying < 21’330 p.a. you don’t contribute to a 2nd pillar and therefore you can only pay 20% of your net income towards a 3a pillar (and only deduct this amount in your taxes)…

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