Main provisions of the bill are:

• an employer is obliged to assess the value of work in specific positions, taking into account the criteria specified in Article 18(3c) § 3 of the Labour Code. If there is a trade union at a workplace, the criteria are established in agreement with that organisation (or organisations, if there are more than one);
• an employer should have remuneration structures that permit a comparison between employees. Differences in remuneration are permitted if they are based on objective criteria such as performance or competence;
• an employer is obliged to specify the criteria for determining remuneration, remuneration levels, and the rules for increasing employee remuneration;
• employees have the right to easy access to information on the criteria for determining remuneration, remuneration levels, and the rules for increasing them;
• employers must provide to employees information about their remuneration and average remuneration broken down by gender for categories of persons performing equal work;
• employees who have received incomplete or inaccurate information about their remuneration have the right to request additional explanations and details;
• employers cannot prohibit employees from disclosing information about their remuneration to exercise their right to equal treatment in employment. Provisions of collective agreements/regulations/statutes that contradict this principle are invalid;
• employers of at least 100 employees must prepare and submit a report on pay gaps, while employers with fewer than 100 employees can do so voluntarily. A report must be submitted to the monitoring authority by 31 March of each year;
• employers of at least 100 employees must submit a report every three years, while those with at least 250 employees submit a report annually. Reports are to be submitted using an IT tool provided by the Central Statistical Office;
• employees, employee representatives, the National Labour Inspectorate and equality body have the right to request additional explanations regarding the data contained in pay gap reports;
• employers of at least 100 employees must conduct a joint pay assessment when certain conditions are met. This assessment is to be completed in consultation with a trade union or employee representatives;
• a monitoring body will be appointed to monitor compliance with the Act;
• the National Labour Inspectorate will be responsible for:

• training for employers,
• bringing legal action for breach of the principles of equal treatment in employment,
• submitting requests for information on pay gaps,
• cooperating with employers to address pay differences,
• submitting requests for information from a joint pay assessment;

• the Act provides for financial penalties in the form of fines ranging from PLN 3,000 to PLN 50,000 for breaches of equal pay regulations.

The Act is to enter into force on 7 June 2026.