Poland
Is there any existing legal requirement to report on any gender pay gap?
No.
If so, what are the requirement triggers?
N/A
What frequency of reporting is required?
N/A
Is the report required to be published externally?
N/A
Is there a sanction for non-compliance with the duty to report?
N/A
Has Poland yet fully transposed the requirements of the Pay Transparency Directive? If yes, what was the implementation date and what is the name of the legislation?
No.
If the Pay Transparency Directive has not yet been transposed, what steps have been taken towards implementation?
An Act (Law of 4 June 2025) amending the Labour Code limited to transposing the elements of the Directive concerning pay transparency at the recruitment stage based on and aligns with the minimum requirements of the Directive entered into force on 24 December 2025.
On 16 December 2025, the Polish government published a draft law to transpose the remaining elements of the Directive, including gender pay gap reporting, salary structure requirements and enforcement mechanisms, and an updated draft was published on 4 May 2026. The draft law is now to be reviewed and approved by the Council of Ministers before being referred to the Sejm (Parliament). Again, the latest draft aligns with the minimum requirements of the Directive, subject to some gold-plating including a 30 day deadline to respond to Right to Information requests. The Ministry of Family, Labor, and Social Policy has confirmed that the effective date of the new pay transparency regulations may be postponed to early 2027.
Additional tools and information continue to be published by the Polish government, including guidance on assessing and comparing the value of work.
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