Loading...
11 September 2024

Whistleblowers – new law from September 2024

In 2024, there will be additional changes concerning so-called whistleblowing within institutions. Starting from 25th of September, a regulation outlining the rights of whistleblowers will go into effect.

According to the law, whistleblowers are individuals who choose to report irregularities within the institutions to which they belong.

Who are whistleblowers

The legislation will set out a set of characteristics defining a whistleblower. These will be primarily such as:

  • a whistleblower is a natural person;
  • a whistleblower reports or discloses publicly information about a violation of the law obtained in a work-related context.

The reported information should include any signs of a law violation, such as a reasonable suspicion of a current or potential breach of the law, at a company where the whistleblower has been involved in the hiring process or other pre-contractual negotiations, is currently working, or has worked in the past. It should also cover any attempts to hide such legal violations.

What does whistleblowers report?

The law distinguishes between two types of reports that a whistleblower can make.

  1. Internal reporting to one’s organization or employer.
  2. External reporting to the Ombudsman or a public authority.

A whistleblower may also make a public disclosure, i.e. make information about the violation of the law public, e.g. through social media.

Details of protection

Based on the new legislation, a whistleblower is protected from the moment they report or publicly disclose information. The act of reporting automatically classifies them as a whistleblower, without requiring them to prove their case. Additionally, the whistleblower is not obligated to provide a statement under the threat of criminal liability for sharing false information.

In order to receive protection, the whistleblower must have a genuine belief that the information they reported is true at the time of reporting and that it pertains to a violation of the law. Additionally, the information must have been obtained in a work-related context.

The public authority with jurisdiction is responsible for taking follow-up action after receiving a whistleblower’s report. This includes verifying the information in the report and addressing any violation of the law. Once the follow-up action is taken, the authority will issue a certificate confirming that the whistleblower is protected under Chapter 2 of the Act. It’s important to note that the authority will only issue the certificate upon the whistleblower’s request, and it must be issued within one month of receiving the request. It’s also essential to understand that the whistleblower’s protection is not contingent on the certificate being issued or on the effectiveness of the follow-up action.

Other news

  • All articles
  • VAT
  • Tax reliefs
  • Polish Deal
  • Financial statements
  • Ukraine
  • Invoicing
  • PIT
  • CIT
  • Governmental support
  • Entrepreneurial Law
  • PPK
  • HR & OHS

Newsletter

Subscribe to our newsletter and stay up to date with the most important changes in Polish law

ARPI Accounting is a part of ARPI Group, a Norwegian holding which started to operate in Poland in 2001.

www.arpi.com