Pay transparency in recruitment from 2026 – new employer obligations under labour code changes

February 4, 2026

As of December 24, 2025, the first changes to the Labour Code regarding pay transparency have come into effect. These changes result from the implementation of EU Directive 2023/970. These regulations aim to eliminate pay discrimination, particularly based on gender, and increase transparency in the labour market.

First stage of changes – from December 24, 2025

From Christmas Eve 2025, employers must include the expected salary or its range in job advertisements. If the advertisement does not contain this information, it must be provided before the job interview or before employment begins. The law requires this to be in written or electronic form, ensuring candidates can negotiate consciously. Additionally, employers are prohibited from asking candidates about their previous or current salary, to prevent unfair pay practices.

Second stage – full implementation by June 7, 2026

By June 2026, additional obligations will come into force. These will include employees’ right to information about average salaries for equivalent positions, broken down by gender. Employers will have to provide these data upon request, along with objective criteria for determining pay and promotions. Companies employing 100–249 people will report the gender pay gap every three years, while those with over 250 employees will report annually. If the gap exceeds 5%, a joint pay assessment with employee representatives will be required.

Employer obligations and impact on tax settlements

Employers must adapt recruitment and HR policies to the new rules. This means establishing clear, gender-neutral pay criteria, which may affect employment cost structures. From a tax perspective, pay transparency will make it easier to monitor taxable components of remuneration, such as bonuses and allowances.

Employee rights and enforcement mechanisms

Employees gain the right to written information about their own salary and average pay within the company, facilitating enforcement of equality. Requests can be submitted directly or through representatives. In disputes over unequal treatment, the burden of proof lies with the employer, increasing the risk of litigation. These changes promote fairness but require proactive HR data management by companies.

Penalties for non-compliance

Failure to include salary ranges in job ads, refusal to provide information, or using confidentiality clauses may result in fines from PLN 1,000 to PLN 30,000. While these penalties are currently limited, they may increase after full implementation of the directive. Employers should monitor compliance to avoid fines that could impact company finances and tax settlements.

Practical challenges for employers

Introducing pay transparency is a major challenge for many employers, especially those without structured, transparent pay policies. The first step companies should take is a comprehensive pay audit. This audit should verify whether unjustified pay differences exist, particularly between men and women in similar roles. From a tax perspective, such an audit can help avoid disputes that could lead to additional fiscal burdens, such as corrections to PIT or social security declarations.

Another key task is developing or updating internal pay regulations. Employers will need to create clear, objective criteria for setting pay and promotions that are gender-neutral. This may require implementing formal job hierarchy systems, defining clear pay ranges for specific roles, and establishing transparent rules for granting raises and bonuses. For many companies, especially those with evolving organizational structures, this may require significant restructuring of their approach to remuneration.

Pay transparency: summary of changes

Pay transparency is one of the most significant changes in labour law in recent years. Although its actual short-term impact on the labour market may be more limited than initially anticipated, the regulations that came into force on December 24, 2025, are only the beginning of a process that will be fully completed by mid-2026. For employers, this means acting on two fronts—meeting the requirements of the first stage and preparing for more advanced obligations in the second stage.

Tags employer responsibilities, jawność wynagrodzeń, obowiązki pracodawcy, pay transparency