Motion 19.3702: «Enable purchase into pillar 3a»
The AMAS is in support of the motion 19.3702: "Enable purchase into pillar 3a" to come into force as soon as possible. The Federal Council has been mandated by the Federal Councils to implement this since 2020.
Specifically, the motion, proposed by Erich Ettlin, mandated the Federal Council to amend Article 82 of the Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans (BVG) and the corresponding ordinance provisions to the effect that persons with an AHV income who were unable to make any or only partial contributions to Pillar 3a in previous years will be given the opportunity to make up for this and deduct it in full from their taxable income in the year of purchase (so-called 3a purchase).
With the reforms of the first and second pillars, insured contributions will increase in the medium term and the extra-mandatory pension amount in the second pillar will decrease. This endangers the constitutional mandate of continuing the accustomed standard of living in an appropriate manner. The third pillar thus acquires greater importance and must be promoted. The creation of a purchase option and thus a subsequent payment of past contribution years strengthens the pension provision of those persons who did not have a 3a account in their younger years, who could not raise the financial means as self-employed persons (e.g. farmers) or who could not pay in due to a lack of AHV income (in particular non-employed mothers)."
The concrete purchase potential is to be determined via the 3a table of the Federal Social Insurance Office. There are to be three restrictions:
- purchasing potential only every 5 years
- a limitation of the purchase amount to the so-called large deduction (2019: 34,128 Swiss francs)
- deduction of all advance withdrawals for home ownership that have already been made.
To ensure that people with gaps in employment, e.g. due to a break in caring for a child, can also benefit from a subsequent purchase, the purchase options should be defined in such a way that amounts can also be paid in retroactively for periods in which the beneficiary had no AHV income.