behind the pay curtain
Although we are still unaware of the exact details of the Polish provisions transposing the Pay Transparency Directive, we may already assume that the changes will require a number of new HR template documents.
The EU Pay Transparency Directive and Polish legislation currently being drafted that is to implement the Directive into the national legal order may make it necessary to amend employment contracts and company regulations in several respects.
Best start now! Poland’s regulations on remuneration transparency must be implemented by June 2026. Nonetheless, given the far-reaching changes in the law, it is worth starting preparations as soon as possible.
Under a directive, employers will be required to collect, collate, and in certain cases disclose information on employees’ pay, according to sex. For example:
The directive adopts a very broad understanding of “remuneration”, far beyond “basic salary”.
Under the pay transparency regulations, a broad definition of “remuneration” will apply. It will be similar to the one currently provided for in Article 18(3c) § 2 of the Labor Code. This concept will therefore include all components of remuneration, regardless of their name and nature, as well as other work-related benefits granted to employees in monetary or non-monetary form.
It is not yet known. It depends on the shape of the Polish law that will implement the EU directive, the content of which is still unknown.
According to the directive, its provisions should apply to all employees who have an employment contract or who are in an employment relationship in particular under national law, with consideration of the case law of the Court of Justice of the European Union. On the one hand, the directive refers to Polish law when defining the term ‘employee’ (and therefore to who will be subject to the pay transparency regulations in Poland), but on the other hand, it requires that the case law of the EU Court be taken into account.