In more detail
New obligations
Employers hiring at least 50 individuals as of 1 July or 1 January (or belonging to special categories regardless of headcount) must set up or adjust internal whistleblowing systems, including (i) introducing an internal whistleblowing policy, (ii) consulting on the draft policy with trade unions or employee representatives, (iii) establishing or adjusting reporting channels, (iv) appointing a unit or a person responsible for verifying the reports, and (v) maintaining a register of whistleblower reports – all in line with the new requirements.
Deadline
Employers must fulfill the above obligations by 25 September 2024.
Types of reports
Reportable violations within the whistleblower regime include unlawful acts or omissions or actions intended to circumvent the law concerning specific designated areas, namely: (i) corruption, (ii) public procurement, (iii) financial services, products and markets, (iv) prevention of money laundering and terrorist financing, (v) product safety and compliance, (vi) transport safety, (vii) protection of the environment, (viii) radiation protection and nuclear safety, (ix) food and feed safety, (x) animal health and welfare, (xi) public health, (xii) consumer protection, (xiii) protection of privacy and personal data, (xiv) security of network and information systems, (xv) financial interests of the State Treasury, local government unit or the EU, (xvi) the EU's internal market and (xvii) human and citizen constitutional freedoms.
Ultimately violations relating to employment law cannot be reported within the whistleblower regime (they were deleted from the draft act at the last minute).
In addition, employers may voluntarily expand the above scope of reportable violations to include breaches of internal policies, e.g., ethical standards which were established based on the law and remain consistent with the law.
Who can be a whistleblower?
A person who reports or discloses to the public information concerning a violation of law obtained in a work-related context will be considered a protected whistleblower provided that they had reasonable grounds to believe that the report was true and that it constituted a violation of law in the above-mentioned areas. It could be, for example, a person hired by an employer or by an employer's contractor, a former employee or a job applicant.
Protection of the whistleblower
Any retaliation and attempts or threats of retaliation against the whistleblower, those assisting them and those associated with them, are prohibited. Actions or omissions in a work-related context that result from the report and that violate the whistleblower's rights or cause undue harm to the whistleblower are considered retaliation – unless the employer proves that it was motivated by objective reasons. This includes (i) a refusal to employ, (ii) dismissal, (iii) reduction in salary, (iv) demotion, (v) refusal to promote, (vi) negative performance evaluation and many other actions. In the case of retaliation, the whistleblower will be entitled to compensation.
Penalties
Penalties for violations of the above-mentioned provisions will include a fine, restriction of liberty, and imprisonment for up to three years for those acting on behalf of the employer. Specifically, penalties may be imposed for (i) failing to set up or improperly setting up an internal whistleblowing policy, (ii) obstructing a report, (iii) retaliating against a whistleblower, and (iv) violating the duty to keep the whistleblower's identity confidential. A whistleblower may be subject to penalties for reporting in bad faith.
Key issues for employers to consider
Employers should consider the following:
| Requirement: |
To be considered: |
|
Reports can be made through:
- An internal unit or a person within the employer's organizational structure
- An external entity (outsourcing)
|
What will be the local reporting channels and who will handle them (employer or external entity)?
|
|
The reporting channels must include at least:
- Oral or written reports
- The possibility of a face-to-face meeting
|
What will be the local reporting channels and how the whistleblower will be provided with the possibility of a face-to-face meeting?
|
|
The investigations may be conducted by:
- An internal unit within the employer
- A person within the employer's organizational structure
|
Who will be responsible for conducting investigations at the local level? |
| Prohibition of disclosing the identity of the whistleblower and the subject of the report to unauthorized persons |
Who will have access to this personal data and whether this is sufficiently justified from a legal point of view? |
| Employers must maintain a register of whistleblower reports and delete relevant data in a timely fashion |
Who will be responsible for maintaining the register and deleting relevant data in a timely fashion? |
