Implementation of the Whistleblower Protection Act requires review of the existing procedures, establishment of reporting channels and persons operating them and preparation (in consultation with employees) of the appropriate procedure.

Schedule of actions 

The Whistleblower Protection Act will enter into force (for private entities) three months after its publication in the Journal of Laws. During this time, employers must adapt their organisation and procedures to the new requirements. When planning such actions, consultation with trade unions or employees’ representatives must be undertaken. 

How to implement the Act? 

Employers who have reporting systems for breaches or irregularities already in place must adapt them to the Act. If there are no such regulations, they must be developed from the scratch. Companies must establish reporting channels; the Act requires reporting to be made at least in writing (also online) and orally.

Reports can be received by a person within the organisational structure of the company (e.g. compliance officer, HR director), an organisational unit of the company (e.g. legal department, compliance department, HR department), as well as a third party entity (for example, a channel for the group managed by the parent company). In the latter case, it is necessary to conclude an agreement laying down the terms of cooperation. Importantly, a group company that receives reports concerning other group companies should be treated as a third party.

The reporting procedure must be consulted with the public, i.e. trade unions or employees’ representatives. Such consultation may also include separate policies for reporting breaches in the area of labour law. 

What about group policies? 

Within groups, companies may establish a common internal reporting procedure though this does not release individual companies from consultation with the public and formal establishment of the procedure by the management board. Entities with at least 50 but not more than 249 workers may establish common rules for receiving and verifying internal reports and follow-up. This may include e.g. common investigations or use of the same reporting channels. Such rules must be laid down an agreement between these entities, but the Act does not require the entities to be members of the same group.
 

Find more in the PRO HR Whistleblowers | June 2024.