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Law on whistleblowers already in the Official Gazette

26 June 2024

On 24 June 2024, the Law on the Protection of Whistleblowers, implementing the EU Directive on the protection of whistleblowers, was published. 

On 24 June 2024, the Law on the Protection of Whistleblowers, (i.e. OJ 2024, item 928). implementing the EU Directive 2019/1937 on the protection of whistleblowers (OJ EU. L. 2019 No. 305, p. 17 as amended), was published. The majority of the Act's provisions will enter into force 3 months after the publication date, i.e. 25 September 2024. Until then, employers with at least 50 paid employees will be required to set up internal whistleblowing systems and develop channels for receiving whistleblowing. Regulations related to the acceptance of external reports will come into force 6 months after the publication date, i.e. 25 December 2024.

A whistleblower is an individual who reports or publicly discloses information about a violation of the law obtained in a work-related context. For example, the whistleblower may be an employee, a person providing work on a basis other than employment, an entrepreneur. The whistleblower may not be subject to retaliatory actions such as refusal to enter into an employment relationship, reduction of remuneration for work, or attempts or threats of such actions.

A whistleblower against whom retaliation is committed will be entitled to compensation in an amount not lower than the average monthly salary or a right to redress, and a person who has suffered damage due to the whistleblower's knowingly reporting or public disclosure of false information will be entitled to compensation or redress for violation of personal rights from the whistleblower who made such reporting or public disclosure.

Public and private sector employers will be required to prepare an internal notification procedure and decide what notification channels they will introduce in their organisation and who will be responsible for dealing with them.


Employers will have to acknowledge to the whistleblower within 7 days of receiving the written or oral notification.  And the maximum timeframe for providing feedback to the whistleblower (information on the follow-up action planned or taken and the reasons for such action) will generally be 3 months from the date of acknowledgement of the internal notification. The employer will have to keep a register of internal notifications.

Financial sector entities will be required to implement such channels regardless of whether they are in the public or private sector and regardless of the number of employees.

Employers will be obliged to consult the notification procedure with company trade union organisations, or with representatives of persons working for the employer, selected according to the procedure adopted in the legal entity, if there is no company trade union organisation.

An employer who, contrary to the provisions of the Act, fails to establish this procedure or establishes it in material breach of the requirements under the Act will be liable to a fine.

Other employers (with fewer than 50 employees) will be able to set up internal notification channels on an optional basis.

If a company does not have internal reporting channels in place, this will not deprive a whistleblower of the opportunity to report a breach. This will be possible through external reporting channels or through public disclosure.

Contact Izabela Szczygielska for more information.

Further Reading