Pay transparency – 15 most important questions from employers 

The Directive imposes obligations on employers in four main areas: 

1. Recruitment transparency – the obligation to disclose salary amounts or pay ranges during the recruitment process.

2. Transparency of remuneration policy – the obligation to establish and to document gender-neutral criteria for remuneration, promotion and access to training. 

3. Employee access to information – the right of an employee to information about the level of remuneration of other employees performing the same or equivalent work. 

4. Pay gap reporting – obligation to submit reports on pay gaps between women and men (applies to employers employing ≥ 100 people). 

Fulfilling these obligations requires the creation of transparent pay structures and the support from HR, compliance and legal departments.

Employers will not be required to include salary ranges in job advertisements. The employer may provide information about the remuneration at a later stage of the recruitment process.

Differences in pay levels must be objectively justified and may not result from unequal treatment, in particular discrimination on grounds of gender. 

Permissible criteria for differentiating salaries include: 

• level of education and professional qualifications, 

• professional experience (including internship at a given workplace), 

• scope of responsibility and complexity of tasks, 

• level of independence and decision-making, 

• achieved results, e.g. achievement of goals or efficiency, 

• working conditions (e.g. shift work, work in harmful conditions), 

• professional mobility (e.g. willingness to travel on business, flexibility). 

Job evaluation is the process of assessing the value of a given position within an organizational structure—without reference to the individual occupying it. Job evaluation translates into remuneration levels for specific job categories and pay scales. The Directive does not explicitly mandate job evaluation, but it will be necessary: 

• to be able to demonstrate that the pay differences are justified (e.g. when evaluating a pay report), or 

• to define “same” or “equivalent” positions. 

It is necessary to have an evaluation method based on gender-neutral criteria (e.g. qualifications, scope of responsibility, physical/mental effort, working conditions). 

Yes. The Directive requires that remuneration, promotion and training policies be: 

• specified in writing, 

• transparent and easily accessible to employees and their representatives, 

• gender-neutral – i.e. devoid of gender-discriminatory elements. 

For example, a bonus system based on the supervisor’s assessment must be supplemented with clear, measurable criteria that will enable objective verification of this system.

Pracodawca musi, poinformować kandydata w trakcie procesu rekrutacyjnego o:

• widełkach wynagrodzenia lub jego poziomie początkowym,
• procedurach rekrutacji, kryteriach oceny i wyboru kandydata,
• zasadach awansu i wynagradzania (w skrócie).

Nieprzekazanie tych informacji w odpowiednim momencie może skutkować zarzutem naruszenia prawa i odpowiedzialnością odszkodowawczą pracodawcy.

No. Article 7 of the Directive expressly prohibits the use of pay confidentiality clauses.  
An employer may not: 

• prohibit an employee from disclosing his or her salary, 

• impose sanctions for sharing such information. 

Reporting applies to employers employing: 

• ≥ 250 people – every year, 

• 100-249 people – every 3 years, 

• (it is possible that after 2031 – also for companies employing 50+ people – Poland will decide to extend these obligations). 

The report will include, among others: 

• differences in remuneration in total and for each category of employees, 

• the level of the pay gap (gender pay gap). 

If the difference in pay (pay gap) is at least 5% and cannot be objectively justified, the employer will have to: 

• conduct a so-called joint remuneration assessment with the participation of employee representatives, 

• develop and implement corrective actions, 

• monitor the implementation of these activities and demonstrate progress. 

No. Responsibilities include total remuneration, which is: 

• basic salary, 

• bonuses, commissions, allowances (e.g. seniority, functional), 

• benefits in kind (e.g. car, telephone, insurance, medical packages), 

• other financial and non-financial rewards. 

In most cases, yes. The Pay Transparency Directive requires: 

• collecting and processing payroll data by gender and job category, 

• recording promotion paths and evaluation criteria, 

• reporting and creating documentation for employees. 

Adjustments to ERP/HRM systems will be necessary, as well as training for HR and managerial staff. 

Before the interview takes place, the employer must inform the candidate about: 

• salary range or starting level, 

• recruitment procedures, candidate evaluation and selection criteria, 

• promotion and remuneration rules (in short). 

Failure to provide this information in a timely manner may result in allegations of legal violation and liability for damages on the part of the employer. 

In principle, the directive applies to employees as defined by national law. Therefore: 

• persons under an employment contract – are covered by the directive, 

• persons cooperating on a B2B basis – are not covered by the directive, unless the Polish act implementing the directive extends its application to civil law contracts as well. 

Member States shall ensure effective and dissuasive sanctions, which may include: 

• administrative fines, 

• obligation to compensate for damage resulting from underpaid wages (up to three years back), 

• compensation for pay discrimination, 

• negative reputational effects for the employer (public reports, media publications). 

In the event of legal disputes, the employer must prove that there was no discrimination (reversed burden of proof). 

• The directive entered into force on 6 June 2023 and member states have time until 7 June 2026 to implement it. 

• Poland has implemented partial implementation by introducing new obligations regarding recruitment processes into the Labour Code. 

Employers should now: 

• analyse remuneration systems and structures, 

• evaluate positions or verify them, 

• implement a remuneration policy consistent with the principle of equality, 

• update recruitment procedures, 

• train managers and HR staff.