As one of the first EU countries, Poland has published its draft law implementing the Pay Transparency Directive. New law defines, among other things, the rules for assessing the value of work and creating pay structures, measures regarding pay transparency, as well as rules for monitoring employers’ compliance with their obligations and legal protection measures.
The ambitious draft, often going beyond Directive’s minimum obligations, is scheduled to enter into force on 7 June 2026.
Job Evaluation – Equal Work and Work of Equal Value
A key obligation for all employers in Poland, regardless of headcount, will be to conduct objective job evaluations. This task will consist of assessing the value of a specific type of work or a specific position. To this end, employers will need to define criteria and sub-criteria. The mandatory criteria will include skills, effort, responsibility, and working conditions.
The evaluation process will require cooperation with trade unions. The outcome of this cooperation should be an agreement on the criteria and sub-criteria. Additionally, employers will be required to consult with trade unions on employee categories before they are determined.
Pay Transparency
The criteria used to determine remuneration will need to be transparent, and employers will be required to provide employees with access to information on the criteria for determining and progressing remuneration. This obligation will also apply to employers with fewer than 50 employees – these smaller companies will be obliged to provide information on pay increase criteria only upon employee’s request, within a narrow 14-days deadline.
Employees will also have the right to receive information about their individual pay level, as well as average pay levels by gender within their category. A request for relevant information on behalf of an employee may also be submitted by a trade union or equality body.
Reporting
The reporting obligation will apply only to employers with at least 100 FTE employees in a calendar year. The scope of information required in the reports will be consistent with the categories set out in the Directive.
The first pay gap report will have to be submitted by employers with at least 150 employees by 7 June 2027 (for the period from 7 June 2026 to 31 December 2026).
Employers with at least 250 employees will have to submit reports annually, while those with 100 to 249 employees every three years. The number of employees will also include temporary workers. The report will have to be submitted by 31 March of the given year.
The reporting process will also require cooperation with trade unions. Employers will be obligated to verify the accuracy of the information with the unions. To this end, it will be necessary to provide them with access to the method used to prepare the report.
Joint remuneration assessment
If a pay gap of at least 5% is identified in a given category, the employer will be required to conduct a joint pay assessment in consultation with trade unions or employee reps. Employers will be exempt from this obligation if they justify the pay gap on the basis of objective criteria, or take effective remedial measures within 6 months. The recognition of whether the pay gap has been duly justified or whether effective remedial measures have been implemented will require the consent of the employee side.
The employer will have to implement the measures and remedial actions resulting from the joint pay assessment within 8 months.
Protection of the right to non-discriminatory remuneration
The National Labor Inspectorate will also be authorized to pursue claims arising from violations of the principle of equal treatment with the consent of the employee. These claims will include the right to compensation or damages in an amount not lower than the minimum wage. The compensation should include full recovery of outstanding remuneration and other lost components.
What is particularly important is that if an employer infringes on its obligations regarding transparency of remuneration, it will be incumbent on the employer to prove that it was guided by objective reasons, even if the person alleging a breach of the principle of equal treatment does not substantiate discrimination. However, this rule will not apply if the employer proves that the breach of obligations was unintentional and marginal.
Penalties for failure to comply with obligations
Violation of the provisions of the Act may result in a fine of between PLN 3,000 (EUR 700, USD 850) and PLN 50,000 (EUR 12,000; USD 14,000) per violation, which may be imposed on the employing entity or a person acting on its behalf. The list of offences includes, in particular, failure to carry out a job evaluation, failure to provide access to information on criteria, failure to disclose individual information to employees, failure to prepare reports or provide other required information, or failure to take follow-up action after identifying a pay gap.
Important!
The use of provisions in employment contracts prohibiting employees from disclosing the amount of their remuneration will also be subject to fines.
The draft also provides for changes to the list of offences under the Labor Code, punishable by fines of up to PLN 30,000 (EUR 7,000; USD 8,500) per violation. It will be extended to include obtaining data from candidates other than that specified in the Labor Code, failing to provide candidates with information about their initial salary or salary range and the relevant remuneration regulations, and failing to use gender-neutral job titles in job advertisements.