This study investigates the general mechanism of Direct Laser Interference Patterning (DLIP) involved in the structuring process of polymer materials. An empirical model is developed taking into account experimental observations of DLIP-treated pigmented and transparent polycarbonate substrates with UV (263 nm) and IR (1053 nm) laser radiation. Depending on the used laser processing conditions, the type of material as well as the spatial period of the interference pattern, four different structuring mechanisms can be identified. The treated surfaces are investigated using confocal microscopy, scanning electron microscopy and focus ion beam and as a result from the experimental data analysis, the developed model predicts the material surface topography after the patterning process, by means of a set of material-dependent coefficients.