On June 24, 2024, the Act of June 14, 2024, on the protection of whistleblowers was published in the Journal of Laws. The internal reporting procedure must be implemented within three months from the date the Act enters into force, so the final deadline is September 24. On September 25, 2024, the new regulations will come into effect, except for those related to external reports, which will start to apply six months after the Act’s announcement.
The implementation of procedures for whistleblowers results from the EU Directive No. 2019/1937 of October 23, 2019, on the protection of persons who report breaches of Union law. Obligated to receive reports are not only administrative bodies and the Ombudsman but also employers who employ more than 50 employees, have legal personality granted by law, or conduct economic activity.
A whistleblower, in the sense of the Act, can be any person associated with the company, regardless of the type of contract, as long as they report or publicly disclose information about a violation obtained in a work-related context. This status can also be granted to a former or prospective employee.
A whistleblower has the right to report in virtually any field. The notification may concern competition protection, corruption, public procurement, anti-money laundering, the financial interests of the Polish state, and even violations of constitutional rights and freedoms in relations with state bodies. Interestingly, labor law violations are not included in the Act.
The employer must establish and implement an internal reporting procedure in the organization that meets the requirements specified in the Act. The procedure must appoint a unit responsible for receiving reports and impartial persons who will verify the reports and take appropriate action on them. The method of reporting must be defined. Within seven days, the employer must confirm receipt of the report to the whistleblower, and appropriate action must be taken within a maximum of three months from the date of submission. Moreover, the company must maintain a detailed register of internal reports, which will include, among other things, the subject of the violation, information on follow-up actions, and the personal data of the whistleblower and the person to whom the report relates, along with contact information.
By making such a report, the whistleblower enables the employer to take action within the company, allowing potential harm to be countered at an early stage.
Whistleblower protection involves ensuring their anonymity and safeguarding them from retaliation. Retaliation is understood as actions aimed at terminating the whistleblower’s employment and refusing to establish an employment relationship. This includes all forms of mobbing, being overlooked for promotion, and unfavorable changes in the place of work. Even the attempt or threat of retaliation is prohibited.
If retaliatory actions are taken against the whistleblower, they are entitled to compensation of no less than the average monthly salary or compensation for damages. This is the minimum compensation the whistleblower may claim, so it should be assumed that the whistleblower must estimate the damage themselves. Additionally, according to the Act, taking retaliatory actions is a crime punishable by restriction or deprivation of liberty. In turn, the disclosure of the whistleblower’s identity is punishable by a fine. The employer can also seek compensation if the information reported by the whistleblower turns out to be false. This is possible if it is proven that the whistleblower knowingly made a false report, which is practically difficult to prove.
