EU Whistleblowing Directive – Poland

✅ Whistleblowers protection already in place

There is no legal framework for whistleblowing protection in Poland.

Some aspects related to whistleblowing are included in the Labour Code and in the Code of Criminal Procedure, but the Polish legislation does not systemically protect a whistleblower against disclosure of identity, and clearly does not protect against the loss of jobs or conditions of existing work.

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📖 Current implementation status

The Sejm of the Republic of Poland (Senate) adopts the new Act on the Protection of Whistleblowers (the Act) on June 14th, 2024. It has been published in the official Journal on June 24th, 2024.

Concerned organisations have 3 months following the new law’s enactment to implement new, or update existing whistleblowing procedures to comply with the Act. Organisations should be fully compliant by September 25th, 2024.

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🆕 New Requirements

• Scope

• Organisations with 50 or more employees, including people cooperating under non-labour law contracts in the head count
• Companies from the financial sector
• Anti-money laundering (AML) obliged entities

• Anonymity and Confidentiality

While the confidentiality is mandatory for the reporting process as a whole, specific whistleblowing regulations applicable to AML/CFT and financial market areas require the ability for the whistleblower to report anonymously.

Reporting channels must allow written reports, oral reports, or both.

Notification or agreement with employee representatives

A consultation process with trade union or employee representatives is required before implementing an internal whistleblowwing system.

• Group-wide solution

Group-wide whistleblowing policies are allowed.

Companies from the same capital group can establish a common whistleblowing procedure as long as it meets the Polish Whistleblower Protection Act requirements and data retention rules.