A much higher cap without a 2nd pillar
The self-employed aren't mandatorily covered by a 2nd pillar (LPP). In return, those without one can contribute up to 20% of net business income to 3a, capped at CHF 36,288 in 2026 — far more than an employee's CHF 7,258. It's a particularly powerful pension and tax-saving lever.
The tax advantage
As for an employee, the self-employed person's 3a contributions are deductible from taxable income, but on a much higher cap: tax savings can reach several thousand francs a year. For a well-earning freelancer, maxing 3a is often the first tax optimization to set up.
Conditions and precautions
The higher cap requires not being covered by a 2nd pillar; if you also pay into an LPP, the "employee" cap applies. Also consider your disability and death cover, normally provided by the 2nd pillar: a freelancer often needs to arrange it separately. And as with any 3a, several accounts let you stagger withdrawals and cut exit tax.