The Equal Pay Directive (2023/970), which will be implemented in Poland, allows employees to compare each other in terms of pay (its amount and components) not only within the same Polish employer and the same category of employees. In order for employees to compare across the group, it is sufficient that another company sets the remuneration rules (single source principle). This can occur when the parent company imposes remuneration policies, bonuses and incentive plans on its companies. In such a case, an employee of a Polish employer will be able to compare his or her remuneration to that of an employee of the company setting the terms of remuneration, e.g. the foreign parent company. And if these employees perform the same work or work of equal value, the Polish employee will be able to claim, among other things, compensation to the foreign company employee's salary.

Therefore, global remuneration policies should be reviewed and the application of the single-source principle should be avoided. 
 

Find more in the PRO HR March 2024.