Doing Business In..._2026

POLAND Law and Practice Contributed by: Agnieszka Janicka and Krzysztof Hajdamowicz, Clifford Chance

8.3 Role and Authority of the Data Protection Agency The local data protection agency is the President of the Data Protection Office ( Prezes Urzędu Ochrony Danych Osobowych ), whose main role is to: • control and monitor the processing of personal data; • review complaints of data subjects; • conduct inspections; • issue decisions and impose fines;

• redress of damage; • the surrender of any unlawfully obtained benefits; or • the award of an appropriate sum of money for social purposes associated with supporting Polish culture or protecting the national heritage. In addition, the entrepreneur may demand that the ruling concerning the violation of the business secret is made public. Data protection issues are principally regulated by the EU General Data Protection Regulation (Regula - tion 2016/679 – the GDPR). The following local acts, among others, supplement the GDPR: • the Personal Data Protection Act of 2018; • the Act Amending Certain Acts in Relation to Ensuring Compliance with Regulation 2016/679; • the Act on the Rules of Obtaining Information of a Clean Criminal Record of Persons Seeking Employment and Persons Employed in Financial Sector Entities; and • the Labour Code (which regulates the processing of employees’ data). 8. Data Protection 8.1 Applicable Regulations It is worth noting that, in some cases, local employ - ment laws provide for stricter rules than those of the GDPR – eg, with regard to the scope of data and the admissibility of monitoring. In particular, background screening of employees and candidates (especially regarding criminal record) is substantially restricted, except in the financial sector, where a dedicated act applies, and for some specific positions in other sectors where not having a criminal record is a legal requirement. 8.2 Geographical Scope Local law does not modify the applicability of the GDPR; the geographical scope of application stems directly from the GDPR.

• oversee accreditation; • grant certifications; and • issue interpretations and guidelines. 9. Looking Forward 9.1 Upcoming Legal Reforms

Employment Law Pay transparency

In December 2025, an Act amending the Labour Code came into force, introducing some amendments to pay transparency in the recruitment process, but its practical importance is very limited. The adopted pro - visions require employers to provide job applicants with information about remuneration offered (its initial amount or range) and about relevant provisions of col - lective bargaining agreements or remuneration regula - tions concerning remuneration terms. Employers are also required to ensure that job advertisements and job titles are gender-neutral. The Act does not address any other substantive requirements of the Pay Transparency Directive, such as reporting on pay gap, restrictions on pay secrecy clauses or ensuring transparent and non-discrimina - tory remuneration systems. In order to implement some further requirements, a new draft bill on strengthening the right to equal pay for men and women for equal work or work of equal value was published on 29 April 2026. The draft includes the following, in particular: • rules and procedures for assessing the value of work;

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