Implementing the Pay Transparency Directive in Italy and Poland
The EU Pay Transparency Directive is set to reshape how employers approach remuneration, recruitment and equal pay across Europe. Its implementation varies between member states, creating different legal obligations and practical challenges for employers. In this article, we take a closer look at the current legal landscape in Poland and Italy, highlighting key differences, recent developments and what employers should expect next.
1. What is the current status of the EU Pay Transparency Directive’s implementation in Italy and Poland?
ITALY
Italy transposed the Directive with Legislative Decree no. 96 of 7 May 2026. The Decree was published on 1 June 2026 and entered into force on 7 June 2026, the EU transposition deadline. Most obligations have applied since then, including pay transparency in recruitment, accessible pay criteria and employees’ right to information. Gender pay gap reporting follows the Directive’s staggered timetable:
employers with 250 or more employees must report first by 7 June 2027, and then every year;
employers with 150 to 249 employees must also report first by 7 June 2027, and then every three years;
employers with 100 to 149 employees must report first by 7 June 2031, and then every three years.
However, the framework is not yet complete. Implementing decrees from the Ministry of Labour, to be adopted after consulting the Italian Data Protection Authority, were due by early September 2026. They must set out: (i) how pay data will be collected; (ii) which data are needed; (iii) what support and training employers will receive; and (iv) how small employers (up to 49 employees) must present data. The decrees setting up the national monitoring body are also still pending.
POLAND
Despite the implementation deadline of 7 June 2026, Poland has not yet fully implemented the EU Pay Transparency Directive. However, some requirements have already been introduced, particularly the obligation to inform job applicants about the starting salary or salary range, the prohibition on asking candidates about their salary history, and the requirement to use gender-neutral job titles in recruitment.
The remaining requirements, including employees' rights to pay information, gender pay gap reporting and new enforcement measures, are covered by a separate draft law. However, the draft is still at the government stage and has not yet been submitted to the Parliament.
There is a plan to adopt the draft in the fourth quarter of 2026. The draft provides for a six-month period between its publication and entry into force. Therefore, most of the new obligations are unlikely to apply before 2027, although the exact timeline remains uncertain.
2. How do Italy and Poland define “work of equal value”, and what role do collective agreements play?
ITALY
The Italian decree uses the Directive’s criteria for “same work” and “work of equal value”: skills, responsibility, working conditions and any other factor relevant to the role. These criteria must be objective and gender-neutral. What makes Italy distinctive is the central role of national collective bargaining agreements (NCBAs), whose job classification systems are the main reference for comparing roles. If an employer applies an NCBA signed by the most representative trade unions, it is presumed to comply with equal pay and transparency principles. This presumption can be rebutted by proving individual pay discrimination, but it is under debate. Employers may also use their own classification systems, as long as they are objective and gender-neutral. The weak spot is NCBA levels that are too broad, especially for managers and executives. In these cases, an employer-specific job evaluation is advisable.
POLAND
In Poland, the concept of “same work” and "work of equal value" is already defined in the Labour Code. Work of equal value refers to work requiring comparable professional qualifications, responsibility and effort. Professional qualifications may be confirmed by formal documents or demonstrated through practical experience. The draft of the new law implementing the Directive changes this definition - jobs of equal value will be those which value - assessed collectively based on mandatory criteria (skills, effort, scope of responsibility, and working conditions), as well as any sub-criteria or additional criteria established by the employer that are relevant to a specific position or type of work - is comparable.
Collective bargaining agreements may establish job classifications, pay grades and criteria for evaluating different positions. However, typically they do not determine whether two jobs are of equal value.
Polish courts have confirmed that job classifications agreed between employers and trade unions are not decisive in this respect. Even if two positions fall within the same pay grade under a collective agreement, this does not necessarily mean that they involve work of equal value. The actual nature and requirements of the work must be assessed.
3. What is changing in recruitment, particularly regarding salary ranges in job postings and the ban on salary history inquiries?
ITALY
Job advertisements must now state the starting salary or pay range for the position, together with the applicable NCBA. Pay must be set on objective, gender-neutral criteria. Unlike the Directive, which also allows this information to be given before the interview by other means, the Italian decree requires it in the job posting itself. Employers may no longer ask candidates about their current or previous pay, nor obtain this information in other ways, for example through head-hunters or recruitment agencies. Job titles and selection procedures must be gender-neutral and non-discriminatory. In practice, pay ranges must be approved before a vacancy is published, and the hiring process should be documented.
POLAND
Poland has already introduced new recruitment rules, which came into force on 24 December 2025. Employers are required to inform job applicants about the starting salary or salary range, either in the job advertisement or at a later stage of recruitment, for example before the interview or, ultimately, before the employment relationship begins. Where applicable, candidates must also be informed about relevant provisions of collective agreements or internal remuneration regulations.
Critics of this amendment point out that, in practice, the new regulations change very little, as employers can still wait until they make a job offer before providing candidates with the starting salary.
The new rules also prohibit employers from requesting information about candidates' current or previous salaries.
Additionally, job advertisements and job titles must be gender-neutral, and the recruitment process must be conducted in a non-discriminatory manner.
4. What pay information can employees request, and how is their privacy protected?
ITALY
First, employers must inform all staff every year of their right to request pay information and explain how to exercise it. Employees may then ask, directly or through their representatives, for the average pay levels of their category, broken down by sex. A category means colleagues who do the same work or work of equal value. Requests must be made in writing, no more than once a year, and employers must reply within two months. Privacy is built into the decree through GDPR principles: the information provided must not allow anyone to identify, directly or indirectly, an individual employee’s pay. Where a figure could identify an individual, only workers’ representatives, the Labour Inspectorate and equality bodies may access it.
POLAND
In Poland, employees do not yet have a specific legal right to request information about the salaries of colleagues performing the same work or work of equal value.
This will change once the Directive is fully implemented. Under the draft legislation, employees will be entitled to request information about their own pay level and the average pay levels of men and women performing the same work or work of equal value. Employers will also have to provide access to the criteria used to determine pay and pay increases.
Importantly, employees will not have the right to know how much a specific colleague earns. The information will generally be provided as averages to protect individual privacy. Additional safeguards will apply where the information could reveal an individual employee's salary, for example in small teams.
5. What enforcement risks do employers face in terms of the burden of proof, remedies and sanctions?
ITALY
In cases of alleged pay discrimination, claims can be brought by employees, their representatives, trade unions and associations with a legitimate interest. The burden of proof shifts to the employer, who must demonstrate that there was no discrimination and that its pay criteria are rational, objective and gender-neutral. To meet this burden of proof, the best defence is documentation: classifications, pay criteria, gap data, justifications and corrective actions must all be traceable. Remedies include court orders to stop the discriminatory conduct, the removal of its effects and compensation for damages. Sanctions are those already provided by the Equal Opportunities Code. Finally, employers should not underestimate the reputational risk, as the monitoring body will publish headline pay gap figures.
POLAND
Employers already face legal risks related to pay discrimination. These risks will increase under amendments to the Labour Code taking effect on 5 November 2026. The upcoming changes result from amendments to the anti-discrimination and anti-mobbing provisions, rather than from the implementation of the EU Pay Transparency Directive.
Under the current rules, employees who claim pay discrimination must first present facts suggesting unequal treatment. The burden of proof then shifts to the employer, who must demonstrate that the pay differences are justified by objective reasons. The amendments taking effect on 5 November 2026 will expressly confirm this existing principle and extend it to certain internal proceedings conducted by employers.
The amendments also strengthen employees' financial claims. Employees who experience discrimination may seek compensation for financial loss or compensation for non-financial harm, with the latter being at least equal to the statutory minimum wage. In cases of repeated discrimination (defined as repeated violations stemming from the same cause or from multiple causes, or a single violation stemming from multiple causes simultaneously), the minimum amount for non-financial harm will increase to three times the minimum wage.
Employers will also be required to take systematic measures to prevent, identify and address discrimination.
Separately, the draft law implementing the Pay Transparency Directive introduces additional obligations and financial penalties for non-compliance. However, these provisions have not yet been adopted, and their final scope remains uncertain.
AUTHORS
Monika Aniszewska-Brzozowska is an attorney-at-law and senior associate at our Polish member firm Zawirska Ruszczyk.
She is an author of numerous press publications. Before joining Zawirska Ruszczyk in 2019, she worked at the National Labour Inspectorate. She has extensive experience in, including but not limited to the matters such as: compliance, employment of temporary and juvenile employees, benefits and allowances.
Monika is a member of ELLINT Next, a working group within ELLINT.
Chiara D’Angelo is an associate at Lexellent, the Italian member of Ellint, and based in Milan.
She is a graduate of the University of Siena and a member of the Milan Bar Association. She provides assistance, both in and out of court, in employment law matters, with particular reference to personnel management, employment and self-employment relationships and individual dismissals.
She is also involved in research and updating activities for the publication of juridical articles and articles of general interest.
