whistleblowers

1. A whistleblower is an individual who reports or publicly discloses information about a legal violation obtained in a work-related context. This right applies to employees, temporary workers, individuals providing services on a non-employment basis, authorized representatives, entrepreneurs, shareholders, members of legal entity bodies, as well as interns, volunteers, and apprentices.
   The law also applies to individuals who report or publicly disclose information about a legal violation obtained in a work-related context before the start of an employment relationship or other legal relationship forming the basis for providing work or services, or holding a function within or for a legal entity, or after such a relationship has ended.
   Whistleblower rights include:
   • Protection from retaliatory actions: The employer cannot take retaliatory actions against a whistleblower (e.g., termination of employment, salary reduction, exclusion from non-salary benefits, intimidation, bullying, discrimination).
   • Compensation or redress: A whistleblower can claim compensation or redress for damages resulting from retaliatory actions.
   • Anonymity: Whistleblowers can report legal violations anonymously, and their personal data is protected.

The law provides penalties for retaliatory actions against whistleblowers, including fines, restriction of liberty, or imprisonment.

The provisions of the Act apply to legal entities that employ at least 50 people as of January 1 or July 1 of a given year.
The count of 50 individuals includes employees (converted to full-time equivalents) or individuals providing paid work on a non-employment basis if they do not employ others for the same type of work, regardless of the employment basis.

If the responsible entity fails to introduce the required procedure or implements it with significant breaches of the law, it may face a fine.

1. Legal violations include actions or omissions that are illegal or aim to circumvent the law, concerning:
   • Corruption
   • Public procurement
   • Financial services, products, and markets
   • Anti-money laundering and counter-terrorism financing
   • Product safety and compliance
   • Transportation safety
   • Environmental protection
   • Radiological and nuclear safety
   • Food and feed safety
   • Animal health and welfare
   • Public health
   • Consumer protection
   • Privacy and personal data protection
   • Network and information systems security
   • Financial interests of the Polish State Treasury, local government units, and the European Union
   • The internal market of the European Union, including public law competition rules, state aid, and corporate taxation
   • Constitutional freedoms and human and civil rights — in relations between individuals and public authorities, not related to the areas mentioned above.

1. Violations can be reported in two ways:
   • Internal reporting: The legal entity’s internal organizational unit or the person authorized to handle internal reports receives the whistleblower’s report.
   • External reporting: The whistleblower reports a violation to the Commissioner for Human Rights or a public authority. These regulations will take effect from December 25, 2024.

1. The legal entity is required to:
   • Establish an internal procedure for reporting legal violations and designate a person or organizational unit to handle internal reports.
   • Maintain a register of internal reports.
   • Establish procedures for handling anonymous reports.
   • Take follow-up actions to assess the validity of the information and prevent legal violations.
   • Provide feedback to the whistleblower.

Yes, the law allows for internal procedures to be created for individuals not covered by the legal protection (e.g., related to labor law such as bullying, discrimination, harassment). Such procedures must comply with legal provisions and cannot limit or exclude the whistleblower’s right to external reporting.

Yes, a legal entity can delegate the maintenance of the whistleblowing register to an external entity specializing in such services. However, this does not exempt the entity from the obligation to establish and implement the internal reporting procedure itself.

A whistleblower who knowingly reports false information about a legal violation may face civil or criminal liability if their actions were deliberate and intended to cause harm.

1. The Commissioner for Human Rights:

• Receives external reports of legal violations.
• Conducts an initial verification of reports and forwards them to the public authority responsible for follow-up actions.
• Provides information and advice on whistleblower protection.
• Ensures access to information about whistleblower rights and protection measures.

12. Public authorities are required to:

• Receive external reports.
• Conduct an initial verification of the reports.
• Forward the reports to the relevant public authority for follow-up actions.
• Inform the whistleblower about the actions taken.

Individuals who obstruct or prevent a whistleblower from making a report may face criminal liability, including fines, restriction of liberty, or imprisonment of up to one year.

The deadline for providing feedback to a whistleblower is 3 months from the date of confirming receipt of the internal report or 3 months from the lapse of 7 days after making the internal report (if no confirmation was given).

A whistleblower may publicly disclose information about a legal violation if the legal entity or public authority takes no follow-up actions within 3 months of receiving the report, or if there is a risk of irreversible harm that the report cannot prevent.

The Act applies to entities employing at least 50 individuals.
Companies with fewer than 50 employees may, but are not required to, introduce an internal procedure for reporting legal violations to provide whistleblower protection.

13. A law firm can assist an entrepreneur by:

• Establishing internal reporting procedures in compliance with the law.
• Advising on technical solutions and helping with their proper implementation, including regulating the organizational structure responsible for handling the system.
• Training employees on their rights and obligations related to whistleblower protection.
• Providing ongoing advice in handling reports or public disclosures of legal violations.