The Whistleblower Act through the eye of an expert: Frequently asked questions

Employees of companies (legal entities) are typically the first ones to learn of threats or actions which are detrimental to the public interest. However, due to the lack of adequate protection, they frequently refrain from disclosing misconduct, which only leads to the escalation of problems.

A proper internal reporting procedure which provides employees with security may encourage staff members to report misconduct at an early stage, and that will contribute to the general corporate welfare and the reduction of crisis management expenses. Thanks to the implementation of the right tools in the organisation, employees will be less likely to signal the problem "outside", thus avoiding reputational damage to the company. A well-prepared internal reporting procedure is beneficial to both the employer and the employees.

Yes. The number of 50 salaried employees of a legal entity includes full-time equivalent staff or persons performing paid work on a different basis than an employment contract (provided they do not subcontract their work), regardless of the basis of employment.

No. Handling labour law complaints is optional. The decision to have such an option is left to the company (legal entity).

Such wrongdoings may be reported to relevant institutions (e.g. the State Labour Inspection) or through the channel provided for in the anti-mobbing procedure (if the company has such a channel).

No. In accordance with the Whistleblower Protection Act, companies (legal entities) are not obliged to handle and resolve anonymous complaints.

What is important, however, is that in its internal reporting procedure, the company (legal entity) has to indicate how to proceed with wrongdoings reported anonymously, i.e. provide information that such complaints will not be investigated, or that they will be investigated in whole or in specific part (e.g. only complaints concerning corruption).

Yes. A person who has left the company (legal entity) may also be a whistleblower. A complaint may refer to wrongdoings which have occurred both during the employment and after its termination.

Companies (legal entities) have to provide whistleblowers with such confidential reporting channels to guarantee filing complaints at least in verbal and written form.

The most popular channels are mailed letters, submission boxes, e-mails, text messages, so-called hotlines, online platforms for whistleblowers, and personal meetings with the individual or organisational unit assigned to handle this task.

No. In accordance with the Whistleblower Protection Act, it is not necessary to entrust an external entity with handling internal complaints. It is sufficient to entrust this function to the assigned employee or internal unit of the company (legal entity).

No, whistleblowers are not obliged to do so. Whistleblowers are free to decide on the mode of reporting.

The Whistleblower Protection Act allows companies (legal entities) to set up an incentive scheme in the internal reporting procedure, in case a wrongdoing can be corrected internally, and the whistleblower thinks that there is no risk of retaliation.

Under the scheme, the incentives may be financial (e.g. an award, bonus) or non-financial (e.g. an acknowledgment, additional day off, offering confidential legal advice or psychological support).

No. Reporting a wrongdoing is not conditional on whistleblowers having evidence. Nevertheless, the complaint must be made in good faith and on the basis of credible information.

After receiving a complaint about a wrongdoing, the company (legal entity) has to:

1. register the complaint;
2. notify the whistleblower of receiving the complaint;
3. initially verify the reported misconduct;
4. carry out investigation (if the complaint is substantiated); and
5. provide the whistleblower with feedback about the complaint. 
   

The Whistleblower Protection Act does not specify the form in which companies (legal entities) have to keep the internal reporting register. Therefore, it is acceptable to use both paper and electronic form.

No. In accordance with the Whistleblower Protection Act, it is not allowed to assign this duty to third parties.

Entities belonging to a group of companies within the meaning of Article 4(14) of the Polish Competition and Consumer Protection Act of 16 February 2007 (Journal of Laws of 2024, item 594) can establish a common internal reporting procedure.

What is important, however, they cannot jointly resolve reported complaints about wrongdoings. Each company has to carry out such investigation on its own.

Personal data and other information must be kept in the internal reporting register for 3 years from the end of the calendar year in which follow-up actions were completed or from the completion of proceedings initiated by such actions.