Clients of our accounting office ask us questions about the latest changes in the Labor Code regarding payroll transparency. What do these changes involve and what obligations will employers have? We have included a few words on this topic below.

So far, neither in job advertisements nor during recruitment interviews employers didn’t have the obligation to inform candidates about their potential earnings. The amendment to the Labor Code adopted by the Sejm introduces the obligation to inform job candidates about the earnings they can expect. This information is to be provided in electronic or paper form. The employer does not have to provide a specific amount, they can indicate the expected salary range. They also do not have to inform about it in the job advertisement. It is only important to provide the job candidate with conscious and transparent negotiations and to fulfill this obligation during the recruitment process. The regulations do not specify at what specific stage of the process this should take place. This can even take place just before signing the employment contract. However, the new regulations indicate that remuneration is to be based on objective criteria, neutral in particular in terms of gender. Also, according to the adopted regulations, the job advertisement should be gender-neutral, and the entire recruitment process is to be non-discriminatory. The employer also has no right to demand information from the candidate about his/her previous earnings.

The amendment to the Labour Code adopted on 9 May 2025 will enter into force after 6 months from the date of announcement.

The changes to the Labour Code are caused by the requirements of the EU directive on transparency and equal pay for women and men, which obliges Member States to introduce into their legal systems provisions ensuring equal treatment of women and men at the recruitment stage and in terms of the remuneration offered. However, this is only part of the changes forced by the directive, so further changes to the regulations should be expected, which are to be introduced by 7 June 2026.

If, as part of your business activity, you encounter problems related to hiring employees or terminating contracts with them, we invite you to our accounting office in Krakow and our accounting office in Warsaw, within which we provide accounting services as well as HR and payroll services.

If you have questions about services we offer, please contact us by e-mail or phone.

Accounting office in Warsaw:

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting office in Krakow:

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl