Whistleblower Protection Act – Employers, Are You Ready for New Obligations?

The Whistleblower Protection Act is the result of the implementation of the EU directive 2019/1397 into Polish law. Once again, the Polish legislator failed to implement the regulations on time, which led to a penalty of over 7 million euros imposed on Poland. Two months after the penalty was imposed, the law was published in the official journal. The law includes a 3-month transition period, meaning that, starting September 25, 2023, legal entities must be prepared to handle internal whistleblower reports related to unlawful actions or omissions, or attempts to circumvent the law. Provisions regarding external reports to the Ombudsman and public authorities will come into effect on December 25, 2024.

Key Provisions

Any employer with more than 50 employees will be required to implement a system for internal whistleblowing. This employment threshold does not apply to entities operating in the areas of financial services, products, and markets, anti-money laundering and counter-terrorism financing, transportation safety, and environmental protection.

Internal whistleblowing procedures will allow employees to report violations concerning areas such as:

• Corruption,

• Public procurement,

• Transport safety,

• Environmental protection,

• Animal health and welfare,

• Public health,

• Consumer protection,

• Privacy and data protection.

The law specifies a comprehensive list of violations that are protected when reported by a whistleblower.

How to Get Started

Employers must establish an internal whistleblowing procedure, including the following elements:

1. Identification of the internal organizational unit responsible for receiving reports,

2. Methods for whistleblowers to submit their reports (e.g., email, online form, telephone hotline),

3. Designation of a person who will handle subsequent actions on behalf of the employer.

What to Do After Receiving a Report

Once a report is received, the legal entity (employer) has 7 days to acknowledge the receipt of the whistleblower’s report. After that, the employer must take steps to investigate the reported issue. Within 3 months of acknowledging receipt, the whistleblower should be informed whether the law was violated and what actions have been taken to address the violation. This applies only if the whistleblower has provided contact details.

Summary

The new regulations are designed to facilitate the faster detection of irregularities within an organization and, consequently, improve the functioning of areas where violations occur. This brief overview highlights the obligations for legal entities under the new regulations. However, it’s important to note that these provisions also apply to public entities.

If this article caught your interest and you’d like more information on the subject—such as advice on which whistleblowing channels to choose in your organization, help with creating internal reporting procedures, or learning about the sanctions for non-compliance—feel free to contact us.