Pillar 3a
Pillar 3a is tied, tax-privileged individual retirement saving; contributions are deductible from taxable income up to an annual maximum, which is lower for employees with a pension fund than for the self-employed without one.
Definition
For the business it is normally not a topic: paying in is a private matter and does not run through payroll. It becomes relevant for the self-employed, because their higher deduction replaces part of the retirement provision employees get through the second pillar.
If the employer pays contributions into an employee’s pillar 3a, they are salary and therefore subject to contributions and tax. The tax advantage arises for the employee through the deduction, not through how the payment is made.
What the software must be able to do
In payroll accounting there is nothing to represent as long as the employer does not pay in. If they do, a contributory wage type and the declaration on the salary certificate are needed.
Checked Aug 2026
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