ABSTRACT
The majority of the US literature on pay transparency does not relate specifically to the gender pay gap (GPG) but originated in relation to executive pay and the gaps between high and low earners in organizations. Much of this literature harks back to the National Labor Relations Act passed in 1935 as part of the ‘New Deal’ to protect employees’ rights to collective organisation, in which pay transparency is considered to be a precursor to collective bargaining. In Poland, although the GPG index is one of the lowest in Europe, the situation as far as wage transparency is concerned leaves much to be desired. Whilst a survey conducted in 2016 showed that 73% of employers estimate that their employees are justly paid, only 36% of employees share this opinion. Despite the differences in industrial relations, legal systems and size of the GPG between three countries (Poland, UK and Italy), there are some remarkable similarities in relation to pay transparency.
