The date of 29 March signals that the time for processing tax obligations is running out. However, 2026 is a breakthrough year, as employees are no longer helping only the third sector — the state also allows them to directly support their own parents.
At Talent Solutions, we see that this topic raises many questions within teams. According to our Motivation Survey 2025, as many as 49% of employees feel some form of economic uncertainty. The opportunity to support family or the community directly through taxes is therefore a benefit that costs nothing but has enormous value.
1. Traditional tax allocation: 2% or 3% for the non-profit sector
This is the classic model we have known for years. It is not extra money, but the redirection of part of the tax already paid from the state budget to a selected organisation.
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Standard 2%: Any employee whose tax for 2025 was higher than the minimum threshold for donation (€3) can donate it.
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Volunteer 3%: If an employee completed at least 40 hours of volunteer work in 2025, for example in an animal shelter, leisure centre, and so on, and has confirmation from the relevant organisation, they can donate up to 3%.
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Who is it for? Foundations, civic associations, non-profit organisations, schools and kindergartens, including parent associations.
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Deadline: The declaration must be submitted by 30 April 2026.
2. New: Parental pension — 2% for your mother and 2% for your father
In 2026, there is a system where children can directly contribute to their parents’ pension. Please note: This donation does not reduce the 2% you send to a non-profit organisation! Ide o paralelné možnosti.
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How does it work? An employee can allocate 2% of their tax to their mother and, at the same time, 2% of their tax to their father.
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Condition: The parent must be a recipient of an old-age, disability, or service pension.
Detailed procedure according to the type of taxpayer:
Employees whose employer carried out the annual tax settlement. Since today is 29 March, the deadline for requesting an annual tax settlement, 15 February, has already passed. The procedure for the following weeks is as follows:
- Confirmation of tax paid: Your employer must issue this form to you by 31 March 2026.
- Declaration on the allocation of a share of tax: You fill in the new form valid for 2026. In section III enter the details of your parents: first name, surname, and birth registration number. In section IV enter the details of the non-profit organisation.
- Deadline: Both forms must be delivered to the tax office by 30 April 2026.
3. Legal entities: Corporate 1% or 2%
As a company, you also decide about your taxes. An important “donation test” rule applies here:
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2% of tax: If your company donated, from its own profit, an amount equal to at least 0.5% of the tax paid for a public-benefit purpose, you may allocate the full 2% to a recipient.
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1% of tax: If you did not meet this donation condition, you may allocate only 1%.
What if you missed the annual tax settlement?
Since it is 29 March, employees who did not submit the request at work must file a Type A tax return, if they had only salary income, or a Type B tax return, if they had other income.
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Obligation to file a tax return: If income for 2025 exceeded €2,823.24.
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Deadline: 31 March 2026, Tuesday. If you cannot meet the deadline, submit an electronic notification of postponement.
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Details for the 2%: When filing your own tax return, you do not fill in a separate form. Instead, the details of the non-profit organisation, such as company ID number and name, are entered directly in the relevant section of the tax return. Details for parents are handled in a separate part of the tax return or through the Social Insurance Agency.
HR Tip: Use the 2% to strengthen relationships
Our survey confirmed that 41% of people leave because of poor relationships. If, as an HR manager, you help employees understand how they can support their parents or their favourite school, you build credibility as a partner who cares about them.
Need help with legislation? Payroll processes in 2026 are more complex than ever before. At Talent Solutions, we provide payroll and accounting outsourcing that covers all these updates — from parental pensions to flawless annual tax settlements.
