Skip to content
PayAuditBeta
Menu

Pay transparency by country

Pay transparency in Poland

Poland has transposed part of the directive. Until the reporting rules are in force, the directive's dates are shown as the expected minimum.

At a glance

Transposition status
Partly transposed
Evidence
B: secondary sources
Certainty
Likely, based on the directive

Poland has not (fully) transposed the directive. A directive does not by itself create duties between private parties, so private employers there likely have no direct obligation until national law applies. The directive's dates are shown as the expected minimum.

Reporting dates by number of workers

WorkersFirst report due byThenData of
250 or moreJune 7, 2027every year2026
150 to 249June 7, 2027every three years2026
100 to 149June 7, 2031every three years2030
Fewer than 100Not required by the directive

Legal basis: Art. 9(2) Directive (EU) 2023/970; Art. 9(3) Directive (EU) 2023/970; Art. 9(4) Directive (EU) 2023/970; Art. 9(5) Directive (EU) 2023/970

Joint pay assessment (art. 10): likely required if a category shows a gap of at least 5 % that is neither justified nor corrected within six months.

Legal basis: Art. 10(1) Directive (EU) 2023/970

For every employer, whatever the size

Pay information to job applicants and no questions about pay history (art. 5).

Legal basis: Art. 5(1) Directive (EU) 2023/970; Art. 5(2) Directive (EU) 2023/970; Art. 5(3) Directive (EU) 2023/970

Pay-setting and pay progression criteria easily accessible to workers (art. 6).

Legal basis: Art. 6(1) Directive (EU) 2023/970; Art. 6(2) Directive (EU) 2023/970

Workers can ask in writing for pay information; reply within two months, and tell all workers about this right every year (art. 7).

Legal basis: Art. 7(1) Directive (EU) 2023/970; Art. 7(3) Directive (EU) 2023/970; Art. 7(4) Directive (EU) 2023/970

Research notes (in English)

[F] primary source read · [B] secondary sources · [A] assumption

  • [F] EUR-Lex national transposition tab: 10 national measure(s) notified (a notification may include pre-existing law and does not prove complete transposition).
  • [B] Pre-employment transparency in force from 23-24/12/2025; reporting in a bill targeting January 2027.
  • [A] The directive does not define how workers are counted (head count or FTE, part-time, reference date); national law decides.
  • [A] Not (fully) transposed: directives have no horizontal direct effect, so private employers have no direct obligation until national law applies; public employers may be exposed. Directive dates are shown as the expected minimum.

Check your own case

Legal basis

Art. 9(2) Directive (EU) 2023/970
Article text
Employers with 250 workers or more shall, by 7 June 2027 and every year thereafter, provide the information set out in paragraph 1 relating to the previous calendar year.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9(3) Directive (EU) 2023/970
Article text
Employers with 150 to 249 workers shall, by 7 June 2027 and every three years thereafter, provide the information set out in paragraph 1 relating to the previous calendar year.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9(4) Directive (EU) 2023/970
Article text
Employers with 100 to 149 workers shall, by 7 June 2031 and every three years thereafter, provide the information set out in paragraph 1 relating to the previous calendar year.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9(5) Directive (EU) 2023/970
Article text
Member States shall not prevent employers with fewer than 100 workers from providing the information set out in paragraph 1 on a voluntary basis. Member States may, as a matter of national law, require employers with fewer than 100 workers to provide information on pay.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 10(1) Directive (EU) 2023/970
Article text
Member States shall take appropriate measures to ensure that employers who are subject to pay reporting pursuant to Article 9 conduct, in cooperation with their workers’ representatives, a joint pay assessment where all the following conditions are met: (a) the pay reporting demonstrates a difference in the average pay level between female and male workers of at least 5 % in any category of workers; (b) the employer has not justified such a difference in the average pay level on the basis of objective, gender-neutral criteria; (c) the employer has not remedied such an unjustified difference in the average pay level within six months of the date of submission of the pay reporting.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 5(1) Directive (EU) 2023/970
Article text
Applicants for employment shall have the right to receive, from the prospective employer, information about: (a) the initial pay or its range, based on objective, gender-neutral criteria, to be attributed for the position concerned; and (b) where applicable, the relevant provisions of the collective agreement applied by the employer in relation to the position. Such information shall be provided in a manner such as to ensure an informed and transparent negotiation on pay, such as in a published job vacancy notice, prior to the job interview or otherwise.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 5(2) Directive (EU) 2023/970
Article text
An employer shall not ask applicants about their pay history during their current or previous employment relationships.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 5(3) Directive (EU) 2023/970
Article text
Employers shall ensure that job vacancy notices and job titles are gender-neutral and that recruitment processes are led in a non-discriminatory manner, in order not to undermine the right to equal pay for equal work or work of equal value (the ‘right to equal pay’).

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 6(1) Directive (EU) 2023/970
Article text
Employers shall make easily accessible to their workers the criteria that are used to determine workers’ pay, pay levels and pay progression. Those criteria shall be objective and gender neutral.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 6(2) Directive (EU) 2023/970
Article text
Member States may exempt employers with fewer than 50 workers from the obligation related to the pay progression set out in paragraph 1.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 7(1) Directive (EU) 2023/970
Article text
Workers shall have the right to request and receive in writing, in accordance with paragraphs 2 and 4, information on their individual pay level and the average pay levels, broken down by sex, for categories of workers performing the same work as them or work of equal value to theirs.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 7(3) Directive (EU) 2023/970
Article text
Employers shall inform all workers, on an annual basis, of their right to receive the information referred to in paragraph 1 and of the steps that the worker is to undertake to exercise that right.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 7(4) Directive (EU) 2023/970
Article text
Employers shall provide the information referred to in paragraph 1 within a reasonable period of time but in any event within two months from the date on which the request is made.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Transposition moves quickly. This page reflects our research as of October 10, 2026 and is not legal advice.