Gender pay gap – definition, calculation and new reporting obligations for employers in Poland

Gender pay gap – what is it and how does it relate to the equal pay directive?

On 7 June 2026, the Act on strengthening the application of the right to equal pay for men and women for equal work or work of equal value is due to come into force in Poland. This will be the next stage in the implementation of the so-called Pay Transparency Directive.

One of the obligations imposed on employers by the Act will be the preparation of a gender pay gap report (applicable to employers with at least 100 employees).

Under the proposed definition, the gender pay gap means the difference between the average remuneration of female employees and the average remuneration of male employees at a given employer, expressed as a percentage of the average remuneration of male employees.

In simple terms – once the average salaries of women and men within a company have been established, the calculation shows by what percentage women earn less (or more) than men.

For example:

• The average salary of women in company X is PLN 5,400, whilst that of men is PLN 6,000. The difference is therefore PLN 600.
• Expressed as a percentage – 10% (600 ÷ 6,000).
• In this example, the gender pay gap is therefore 10%.

The pay gap report, in addition to information on the pay gap itself (calculated on the basis of the average), must also include information on the median gender pay gap.

It is therefore essential to be able to distinguish between the mean average and the median, and to calculate both figures correctly. Whilst this may appear straightforward and intuitive, in practice it can present employers with considerable difficulty.

• The mean average is the sum of all salaries divided by the number of employees.
• The median is the middle value in an ordered list of salaries – that is, the point at which half of employees earn more and half earn less.

The median and the mean may be identical, but they can also differ significantly when one individual or a small group of people earns considerably more than the remaining employees. The median therefore provides a more realistic picture of what a typical employee actually earns.

Analysing both figures together allows employers to identify four main scenarios within their organisation:

• Both gaps below 5%: the situation is within the norm – differences are minor and easy to explain.
• Mean gap above 5%, median below 5%: this is an isolated issue. A small number of very high salaries inflate the mean average, but the overall pay structure is fair.
• Both gaps above 5%: a serious situation requiring particular attention and intervention. This indicates that the pay of women and men differs significantly and persistently across multiple levels of the organisation.
• Mean gap below 5%, median above 5%: a deceptive situation. A favourable mean average creates a false sense of security and conceals widespread inequality – one that has been artificially balanced in the statistics by just a handful of high salaries among women.

If the pay gap report reveals that the gap in any employee category amounts to at least 5% on grounds of sex, and cannot be justified by objective, gender-neutral criteria, the employer will be required to take effective remedial action within 6 months of submitting the pay gap report.

Whilst the gender pay gap in Poland is at a notably lower level than the EU average – 7.8% in Poland compared with 12% across the European Union in 2023 – this does not mean the issue is absent altogether.

The forthcoming regulations on pay gap reporting represent a significant organisational and substantive challenge for employers operating in Poland. They require a combination of expertise spanning labour law, data analysis, remuneration systems, and human resources management.

Adequate preparation for these new obligations – both in legal and practical terms – may prove crucial in limiting risks and ensuring the smooth implementation of the required solutions within an organisation. It is therefore worth preparing for them in good time.

Source: The article was created in collaboration with our cooperation partner – sdzlegal Schindhelm Law Office

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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