New pay transparency regulations employers must be ready for

The topic of pay transparency and equal pay is generating increasing excitement among employers. The amendment to the Labour Code, which will take effect on December 24, 2025, will introduce a number of obligations regarding pay disclosure, which require quick adaptation. Don’t wait until the last minute, find out what changes are coming to labour law and prepare your organization today.

Pay transparency. Changes to the recruitment process as early as December 2025.

The first changes regarding pay transparency in Polish law are the amendments to the Labour Code (Act of June 4, 2025, Amending the Labour Code), coming into force on December 24, 2025. These changes focus on the recruitment process and introduce key obligations that employers must be prepared for. So, let’s take a look at what exactly will change and how to prepare.

Information about the salary for the job candidate

The employer is obliged to provide the person applying for employment in a given position with complete information on the proposed financial conditions and the principles for determining them.

This information must include:

• Proposed salary. The starting salary or salary range must be provided. This amount or range must be based on objective and neutral criteria, with particular emphasis on gender neutrality.
• Basis for determining remuneration. If the employer is covered by a collective bargaining agreement or has remuneration regulations in place, the candidate must be informed of the relevant provisions of these documents.

Deadline and form of submitting information about remuneration

The employer is obliged to provide the above information about remuneration and its basis in writing (paper or electronic).

It is crucial that this information is provided to the job applicant well in advance to enable informed review of the terms and conditions and to conduct transparent negotiations.

Information must be presented at one of the following stages:

• In the job advertisement.
• Before the interview – if the employer has not published a recruitment advertisement or has not included the required information in it.
• Before entering into an employment relationship – if the information was not provided either in the advertisement or before the interview.

Principles of non-discriminatory recruitment and pay transparency

The employer is also obliged to ensure:

• Neutrality of job postings. Job postings and job titles used are gender neutral. The entire recruitment process must be non-discriminatory.
• Prohibition on asking about previous salaries. During the recruitment process, employers are prohibited from requesting information from candidates about their remuneration, both in their current and previous employment relationships. This information is excluded from the list of data that employers may ask about in connection with their previous employment history (amendment to Article 221 §1 item 6 of the Labour Code).

Furthermore, it’s worth remembering that specifying a fixed amount in the job posting, rather than a “range,” also meets the statutory requirement. You can also read about salary transparency here: Sejm for pay transparency at recruitment stage. How will the new regulations affect employers’ obligations?

Consequences of non-compliance – sanctions and reverse burden of proof

The implementation of new regulations on pay transparency is mandatory, and failure to comply with them will result in serious financial and legal sanctions for the employer.

Financial Penalties

Fines ranging from PLN 1,000 to PLN 30,000 are imposed for failure to comply with pay transparency requirements. These penalties may include:

• Lack of transparency in recruitment. Failure to include information about the starting salary or salary range (salary range) in the job advertisement or at a later stage of the recruitment process.
• No information to employees. Failure to provide employees with information about remuneration criteria or their individual pay levels, in accordance with the new regulations.
• Pay confidentiality clauses. The use of contractual or regulatory provisions that prohibit employees from disclosing their pay for the purpose of enforcing equal pay.

Reversed burden of proof

An additional, extremely important element is the introduction of a reverse burden of proof in disputes concerning unequal pay.

In practice, this means that if an employee substantiates a claim of pay discrimination, the employer will have to prove that any pay differences are justified by objective, neutral criteria (e.g., experience, qualifications, or performance) and not the result of gender discrimination. This significantly increases the legal risk for companies without structured and transparent pay systems.

How to prepare your organization – 5 key steps for employers

Implementing new requirements is a complex process that requires a strategic approach, especially in larger organizations. Here are 5 steps that will help employers effectively prepare their organization for the upcoming salary transparency and the requirements of the 2025 Labour Code:

• Equal Pay Audit (Gap Analysis)

Action: Thoroughly analyse the organization’s pay structure. Check for unjustified pay differences between employees in comparable positions, particularly between women and men.

Goal: Early identification and elimination of the pay gap before it becomes the basis for potential legal or reputational claims.

• Updated recruitment policies and processes

Action: Update job ad templates to include the requirement to include salary ranges. Ensure that job ad content and job titles are gender neutral.

Goal: Ensuring compliance with the new requirements of the Labour Code and strengthening the company’s image as a transparent and equal employer.

• Training for managers, HR staff and recruiters

Action: Organize training on new legal obligations and salary communication rules. Point out that asking candidates about their previous earnings will be prohibited.

Goal: Reducing the risk of legal violations and procedural errors in recruitment processes.

• Adaptation of HR systems and reporting tools

Action: Review and evaluate current HR and payroll systems. Implement or update tools that will facilitate the recording of data necessary for salary analysis and the creation of objective criteria.

Goal: Efficient data collection and analysis in line with future reporting obligations.

• Effective internal communication

Action: Develop a communication plan for all employees. Explain their new rights to pay information and how the organization has implemented and will continue to implement transparency principles.

Goal: Managing expectations, building trust, strengthening a culture of equality and reducing the risk of internal conflict.

Pay transparency is not only a legal obligation but also an opportunity to build credibility and a competitive advantage in the labour market. The sooner an employer begins preparations, the easier it will be to guide the organization through the change process.

What’s next? Full implementation of the Pay Transparency Directive by June 7, 2026.

The amendment to the Code, effective from the end of 2025The Labour Code introduces only the first elements of the EU Pay Transparency Directive (EU 2023/970) – mainly in the area of recruitment. However, this is only the beginning of changes. Most of the regulations aimed at ensuring the transparency of pay for equal work or work of equal value will be implemented into Polish law by 7 June 2026.

In practice, this means new, far-reaching obligations for employers, including:

1. Employees’ right to information

Employers will be obliged to provide employees with easy access to objective and neutral criteria on the basis of which salary levels, promotion rules and pay progression are determined.

2. Pay gap reporting obligation

Companies with 100 or more employees will be required to periodically report gender pay gap data.
The initial reporting deadlines are:

• June 2027 – for companies employing 150+ employees,
• June 2031 – for companies employing 100–149 employees.

3. Objective remuneration criteria

According to the directive, each position should be assessed based on gender-neutral criteria such as:

• skill level,
• scope of responsibility,
• required effort,
• working conditions.

For many organisations this will mean carrying out job evaluations , a process that will allow for the actual value of work to be compared and ensure compliance with the principle of equal pay.

Ensure legal and organizational peace of mind. Benefit from expert support

The upcoming Pay Transparency Directive (EU 2023/970) and the 2025 amendment to the Labour Code represent a true revolution in the way compensation and HR policies are managed. These new obligations pose a number of legal, organizational, and communication challenges that require a strategic approach.

Your organization doesn’t have to face this alone. TGC Corporate Lawyers ‘ legal experts and Contract Administration HR specialists will work together to help your company navigate the entire change implementation process—from analysis and procedure development to effective communication within the company and HR and payroll management.

Pay Transparency service, don’t postpone your actions!