This article outlines the transposition of EU Directive 2023/970, which aims to strengthen the application of the principle of equal pay for men and women for the same work or work of equal value.
When will the new regulations come into force?
The Act amending the Labour Code and transposing Directive 2023/970[1] will enter into force on 24 December 2025.
However, this is only a partial implementation of EU regulations, so further changes can be expected in the near future. Poland is required to fully transpose the Directive by 7 June 2026 at the latest.
What lies ahead for employers after 24 December 2025?
Obligation to provide information on pay, including provisions on pay policies
The Act of 4 June 2024 imposes an obligation on employers to communicate the following to job applicants:
- Information on pay, including the basic amount or range
- Provisions of collective agreements or remuneration regulations (if the employer is covered by such an agreement or has such regulations in place)
This means that employers will be required to provide this information during the recruitment process, in advance of the interview.
The concept of pay should be understood broadly. In accordance with Article 183c §2 of the Labour Code, pay encompasses all components, regardless of their name or nature, as well as any other work-related benefits provided to employees, whether in cash or in kind.
Therefore, these regulations will cover not only the basic salary, but also:
- Bonuses based on company rules (monthly, annual, STIP, etc.)
- Awards (monetary or in kind)
- Allowances (e.g. seniority allowance)
- Non-monetary benefits (e.g. company car).
- Perks (e.g. private medical care, sports card)
The aim is to ensure that candidates are aware of their pay conditions and can negotiate them transparently.
Along with information about pay amounts, employers will be required to provide candidates with an extract from the relevant part of the employment contract or remuneration regulations concerning the rules for granting and calculating pay.
The remuneration regulations will also include the bonus policy (if it is a separate document) regarding the rules for granting and calculating benefits other than basic remuneration.
Information about pay must be provided:
- In advance, to allow the candidate time to familiarise themselves with it (e.g. one or more days before the scheduled interview)
- In paper or electronic form
- In the job advertisement, or
- Before the interview, if the information was not included in the advertisement, to give the candidate a real opportunity to negotiate their pay during the interview, or
- Before entering into an employment relationship (i.e. signing a contract of employment), if the information was not provided either in the job advertisement or before the interview
Therefore, the Labour Code does not oblige employers to include information about remuneration in job advertisements.
The obligation to inform can be met by including the relevant information in the job advertisement itself, or by sending an email to the candidate, for example.
Obligation to maintain gender neutrality
Under the new regulations, job advertisements and job titles must be gender-neutral. This means that they must not suggest any preference on the part of the employer regarding the gender of candidates. Advertisements should make it clear that the job can be performed by anyone, regardless of gender.
This can be achieved by using both the male and female forms of the job title (e.g. “we are hiring a waiter/waitress”) or by adding a gender designation to the job title (e.g. “we are hiring a male/female manager”).
Employers will also need to review their internal documentation in terms of the terminology used for job titles and make appropriate changes.
Obligation to conduct recruitment in a non-discriminatory manner
This obligation is not new, as the prohibition of discrimination in employment, including when establishing employment relationships, has been set out in Article 18(3a) of the Labour Code. This means that all candidates must be treated equally, regardless of their gender, race, age, disability, sexual orientation, religion, or ethnic origin.
In other words, employers must apply transparent assessment criteria that are based on clearly defined, gender-neutral selection criteria.
Prohibition on requesting information about previous and current pay
During the recruitment interview, employers will not be allowed to ask candidates about their pay history or current salary.
Recruitment forms should therefore be revised accordingly.
However, the new regulations do not prohibit employers from asking candidates how much they would like to earn in their new position.
Who will be affected by the new rules?
The new pay transparency obligations will apply to all employers, regardless of sector (public or private) or number of workers.
What other obligations does the Directive impose?
- Providing current employees with information on the pay levels of employees in similar positions
- Regular reporting on pay differences between employees of different genders (for companies with more than 100 workers)
- Assessing the remuneration system and its compliance with the principle of equal pay
- Documenting the criteria for setting pay and bonuses, and for promotions – these must be gender-neutral and based on objective indicators
Any questions? Contact us
Angelika Stańko
[1] Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms
