As announced, a parliamentary draft assuming partial implementation of the EU directive on pay transparency has reached the Sejm. The amendment to the Labour Code provides, among others, for the introduction of an obligation to indicate remuneration levels in job offers, the right of employees to information about their remuneration, and the prevention of prohibiting
employees from disclosing information about their remuneration.

The draft is currently at the opinion stage and later will be considered by the Sejm.

In recent days, the President signed a law amending, among others, the Accounting Act, which implements the EU directive on ESG reporting into the national order. Polish legislation provides for the introduction of a broader sustainability reporting obligation. The scope of entities on which the reporting obligation will be imposed, as well as the scope of the reports, will be broader.

Obligated entities will prepare reports covering sustainability information from the environmental, social (including human rights) and corporate governance areas. The reports will have to be prepared electronically and verified by auditors.

Several Schengen countries such as Austria, Germany, Italy, Norway, Slovenia, Sweden and France decided to extend border controls until March or June 2025. From 9 December 2024 to June 2025, the Netherlands introduces temporary border controls with countries that are part of the Schengen area and selected flights within this area.

Details of border controls and their duration are published on the European Commission's website. Travelers should carry identity documents and visaexempt citizens should be aware of the day limit they are entitled to within the Schengen area.

After 13 years of negotiations, from 1 January 2025 Bulgaria and Romania will join the Schengen area completely. At the beginning of December this year, the Council of the European Union voted to abolish the existing restrictions on these countries. When controls on the air and sea borders of both countries were lifted in March 2024, several EU countries expressed their opposition to the abolition of land borders, arguing that they did not sufficiently protect their borders from migratory pressure.