Salary Transparency 2026 – Key Changes in Recruitment and Remuneration Policies

Salary transparency 2026 will be one of the key topics for employers, HR departments, and compliance professionals. The changes result from the need to implement Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023. It strengthens the principle of equal pay for men and women for equal work or work of equal value. It introduces pay transparency and enforcement mechanisms.(OJ EU L 132, 2023, p. 21). The deadline to implement Directive 2023/970/EU into national law is 7 June 2026.

The new rules will not be limited to publishing salary ranges in job ads. Their scope will be broader. They will cover how pay is structured, documented, and communicated within an organisation. Employers will have to prove that their pay criteria are objective. They must be gender-neutral. They must also be understandable to employees and supervisory authorities.

Salary Transparency 2026 – Where Do The New Obligations Come From?

The changes are based on Directive 2023/970/EU. Its main goal is to strengthen equal pay for equal work or work of equal value. This principle is not new. It already exists in EU law and in the Polish Labour Code. What is new is the introduction of specific enforcement mechanisms. These mechanisms are designed to make the rule easier to apply in practice.

Until now, employees who suspected pay discrimination often lacked access to data. They could not verify whether their salary differed from others in comparable roles. Directive 2023/970/EU is meant to change this situation. Employees will gain broader access to information. Employers will be required to manage pay systems more transparently.

In Poland, the directive will be implemented through a separate act. This act will strengthen the right to equal pay for men and women for equal work or work of equal value. The draft law has been published by the Government Legislation Centre. It is currently an open draft and is under consultation.

Does Salary Transparency Mean Disclosing All Employees’ Salaries?

No. Salary transparency does not mean publishing named salary lists. It does not require disclosing individual salaries. The purpose is to ensure transparency of pay rules. It is not intended to violate employee privacy.

In practice, employees and candidates should know:

• what criteria determine payment;
• what salary level or range applies to a given role;
• whether there are pay differences between women and men;
• whether such differences are justified by objective, gender-neutral criteria.

This means employers must organise their pay policies. They must also be able to explain why similar roles are paid differently.

Salary Ranges in Job Advertisements – What Will Change in Recruitment?

One of the most practical changes is the obligation to inform candidates about pay. Employers must provide the starting salary or a salary range. This information must be shared early in the process. It should allow candidates to decide whether to apply for the job.

In practice, employers should prepare to publish or communicate salary ranges. A single fixed amount is not required. A range can be used, for example, 8 000 PLN –10 000 PLN gross. However, the range must be real and justified. It must reflect objective criteria.

Employers should avoid artificial or overly broad ranges. The values should not be detached from actual pay policies. They should reflect duties, level of responsibility, required skills, experience, and working conditions.

Prohibition on Asking About Previous Salary

The new rules will limit asking candidates about their past earnings. Such questions can reinforce existing pay inequalities. This is especially true if previous pay was unfairly low. The reasons may be discriminatory or market-related.

Employers should move away from negotiations based on salary history. Instead, they should rely on objective job-related criteria. They should also consider internal pay budgets.

HR teams will need to update recruitment forms. They should revise interview scripts and internal hiring procedures.

Salary Transparency And Remuneration Criteria – Objective And Gender-Neutral

Employers must prepare pay structures that allow comparisons between employees. They need to assess whether employees are in comparable situations. Pay decisions must not be arbitrary. They must be based on clear and verifiable criteria. These criteria should be reflected in internal remuneration policies and regulations.

The draft regulation introduces four main criteria for assessing job value:

Employers may use additional criteria if relevant. However, all criteria must be gender-neutral. They must not lead to direct or indirect discrimination.

Job Position Evaluation – Why It Will Be So Important

Salary transparency in 2026 will require job evaluation in practice. This is not just a formal exercise. It means organising the entire pay structure.

Employers should be able to answer:

• which roles are comparable;
• what competencies are required;
• what justifies higher or lower pay;
• whether differences in salary are based on objective criteria;
• whether bonus systems create unjustified gender gaps.

Without a job position evaluation, it will be difficult to justify pay differences. In case of a dispute or inspection, evidence will be required. Declarations alone will not be sufficient.

Salary Transparency 2026 – Employee Right to Information About Remuneration

The directive 2023/970/EU and the draft act grant employees access to remuneration data. They can request information about their own salary. They can also request average salaries for comparable roles.

The data must be broken down by gender. The goal is not to disclose individual salaries. It is to allow employees to assess potential pay gaps.

Employers should prepare procedures for handling such requests. They need to define:

• who handles the requests;
• the response deadlines;
• how employee categories are defined;
• what data can be shared;
• how the personal data of other employees is protected.

Salary Transparency And Pay Gap Reporting – Who Will Be Covered by the Obligation?

The most extensive reporting obligations will apply to larger employers. This includes those with at least 100 employees. They will be required to prepare gender pay gap reports.

The reports should include the overall pay gap, the median pay gap, differences in bonuses and variable pay, the share of men and women receiving such components, and the distribution of employees across pay ranges.

It is important to note that smaller employers are not exempt. They must still comply with transparency and non-discrimination rules.

What Data Will Be Reported?

According to the draft, the pay gap report is to cover data concerning the entire organisation. Employers will need to provide:

• the overall gender pay gap;
• the pay gap in variable or supplementary components of remuneration;
• the median pay gap;
• the percentage of women and men receiving variable components of remuneration;
• the percentage of women and men in each pay bracket;
• the pay gap broken down by categories of employees

Some of this data will be published by a monitoring authority. However, not all details will be public. More detailed data will be shared only with authorised bodies.

Joint Renumeration Assessment – When Will It Be Required?

If a report reveals a significant and unjustified pay gap, the employer may be required to conduct a joint pay assessment. This obligation arises when several conditions are met. For example, when the gap reaches at least 5%. It must also be unjustified and not corrected in time.

The assessment serves two purposes. It identifies the problem. It also defines corrective actions. Employers must cooperate with employee representatives or trade unions, if present.

Sanctions for Non-Compliance

The draft law introduces penalties for breaches, such as a lack of job evaluation, failure to provide required information, missing pay gap reports, failure to conduct a joint assessment, and prohibiting employees from disclosing their own pay.

Fines may range from 2,000 PLN to 60,000 PLN. For employers, this means salary transparency becomes a legal obligation. It is no longer just an HR best practice. Non-compliance may also trigger inspections by the National Labour Inspectorate.

What Should Employers Do Before 7 June 2026?

Preparation should start early. The most time-consuming tasks are organising pay data and evaluating job positions.

Employers should:

• review their current pay structure;
• check whether salary ranges exist;
• verify recruitment processes and job ads;
• remove questions about past salaries;
• define pay and promotion criteria;
• conduct a preliminary pay gap analysis;
• prepare procedures for employee requests;
• train HR teams and managers.

Salary Transparency 2026 And Employer Obligations – Table

Salary Transparency 2026 – Summary

Salary transparency in 2026 introduces a major shift in pay management. Employers must move away from informal and opaque decisions. They need to adopt clear, objective, and documented criteria.

Three areas are critical: recruitment, salary ranges, and pay gap reporting. Early preparation reduces legal and operational risks. It also improves employee trust in the pay system within the organisation.

Not sure whether your organisation is ready for the new salary transparency obligations? Contact our law firm. We can help you review your remuneration policy, develop pay criteria, prepare recruitment procedures, and implement measures to mitigate the risk of breaching equal pay principles.

FAQ – Salary Transparency 2026