Protection of whistleblowers - new responsibilities

How to implement whistleblower protection legislation?

Do you employ more than 50 people on a contract of employment and a contract of mandate? Are you the head/director of an office and organisational unit of a municipality or district with more than 10,000 inhabitants?

Implement whistleblower procedures protect yourself from liability!

Who must implement the legislation?

https://pmr-restrukturyzacje.pl/zniknie-co-piaty-lokal-prace-straci-250-tys-osob/In accordance with Article 23(2) of the 1 of the Protection Act whistleblower legislation must implement:

1) any legal entity (sole proprietorship, company, cooperative, etc.) for which, as at 1 January or 1 July of the year in question at least 50 people are gainfully employed.

When assessing how many people are performing work, it is necessary to take into account those employed under a contract of employment (FTE) and those providing work for remuneration on a basis other than an employment relationship (e.g. under a civil law contract).

2) each organisational unit of a local authority if the municipality or district has a population of at least 10,000.

In other words, the local authority units that must implement the legislation will be all organisational units (branches, establishments), auxiliary units and legal entities created by local government units (including municipal, district companies, foundations, unions).

Important! The number of employees threshold (50 persons) does not apply to entities performing financial services, products and markets and AML money and financing terrorism, transport safety and environmental protection (covered by the European Union acts listed in Part I.B and II of the Annex to Directive 2019/1937). This means that, among other things, every accounting office is obliged, regardless of the number of employees, to implement appropriate procedures.

The whistleblower provisions must also be implemented by significant central and central government administration bodies, field government administration bodies, bodies of local government units, other state bodies and other entities performing public administration tasks by law, which are competent to take follow-up actions.

In this article, however, we will focus on the provisions relating to so-called internal filings, which apply to companies and local government entities.

Who can implement the legislation?

Regulations can, and indeed should, be made by any legal entity for its own safety.

By when to implement the legislation?

The legislation must be implemented by 25 September 2024, but the related procedures must start as soon as possible. On the date indicated above, every entity must already be ready for notifications made by whistleblowers and their protection. By the date, everyone must have documents prepared and have consultations with trade unions or, failing that, with representatives of those providing the work. The consultation itself must last a minimum of 5 days (maximum 10 days) and the procedure does not enter into force until 7 days after being made known. Importantly, on 25 September it must also already have notification channels, a procedure, persons designated and authorised to receive notifications and persons designated and authorised to carry out follow-up.

Taking into account the dates indicated above, the consulted procedures should be announced on 17 September 2024 at the latest and the consultation should be carried out between 6 and 11 September 2024 at the latest.

What needs to be done to implement whistleblower protection procedures?

1 Create an appropriate procedure (Internal Notification Regulations).

2. Prepare appropriately secured channels for Signallers to make reports

3. prepare a system for registering and handling reports from Signallers,

4. introduce solutions in its internal regulations to adequately protect whistleblowers.

5. train employees.

What is the penalty for failing to protect whistleblowers?

The absence of procedures for the protection of whistleblowers or the establishment of such procedures in breach of the requirements of the Law on the Protection of Whistleblowers constitutes an offence punishable by a fine imposed under the Code of Offences, i.e. up to PLN 5,000.

Significantly harsher penalties, including imprisonment for up to two years, are imposed for preventing or obstructing reports, retaliating against whistleblowers, or revealing the identity of the whistleblower, the person assisting the whistleblower or the person associated with the whistleblower.