What stage has the legislature reached in implementing the Whistleblowing Directive? If not already implemented, when is it expected or planned that the required legislation will be passed?
The government has produced a draft bill which is currently at the opinion level of the legislative procedure. The stated completion date for the project was the second half of 2023, but at the moment it is unlikely to be met.
Status
Implementation in progress.
Reporting topics covered (in addition to those covered by the Directive)
The topics covered in the Directive. However, the discussed bill provides the possibility for the employer to regulate reporting other violations as well, including those related to internal regulations or ethical standards applicable at the employer.
Categories of person who may report (in addition to those specified in the Directive)
Employees (also ex-employees)
Candidates, in cases where information concerning a breach has been acquired during the recruitment process or other pre-contractual negotiations
Workers employed on a basis other than an employment relationship, including civil law contracts
Entrepreneurs
Shareholders
Members of the administrative, management or supervisory body of a legal entity
Persons working under the supervision and direction of contractors, subcontractors and suppliers, including on the basis of civil law contracts
Trainees
Volunteers
Public officers (e.g. policeman, board guards, etc.)
Soldiers
Other persons, in cases where information concerning a breach has been acquired during any process or other pre-contractual negotiations (suppliers of goods and services, corporate bodies candidates etc.)
Are there any stipulations as to who may investigate a report?
No.
Are entities with fewer than 50 workers exempt?
Yes.
If an exempt organisation implements a whistleblowing scheme will the Directive / implementing law apply?
Yes.
Are there any specific timescales that apply (e.g. for acknowledgements and responses) (Yes/No)?
As per the Directive.
Can reports be made anonymously?
Yes, if the internal procedure allows to file anonymous reports (at the discretion of the company).
Are private sector entities required to accept and follow up on anonymous reports?
No.
Remedies for retaliation
Compensation (amount not less than min. Monthly salary) I.e. in 2023 it will be:
a) from January to June, min. PLN 3 490 (approx. EUR 746));
b) from July to December: PLN 3 600 (aaprox. EUR 770).
Fine
Restriction of liberty
Imprisonment for up to 3 years.
Where the reporting person is not employed a unilateral decision to terminate the legal relationship due to whistleblowing is ineffective.
Are group-wide reporting channels permitted?
Yes, but with limitations. Only Employers in the private sector employing 50 to 249 employees may, by agreement, share resources for receiving and verifying reports and following up, provided that the activities performed comply with the applicable laws.
