The internal reporting procedure may (but does not have to) include a system of incentives encouraging internal reporting. In turn, breaches of whistleblowers' rights are liable to prosecution and penalties. 

Training and incentives

It should be important for companies that implement systems for reporting breaches of law that employees want to use them. Thus, they need to get to know them during training courses and through consistent communication. There is no need to convince anyone that there is more benefit to internal reporting and internal proceedings than to notify public authorities. The Act does not specify what incentives for internal rather than external reporting can be introduced by the employer. It only stipulates that these should not be monetary incentives. It is a pity since in many countries with developed whistleblower protection systems, remuneration is already the standard. 

The best incentive for internal reporting is strict observance of the procedure by the employer. Reliable processing of reporting, informing the whistleblower about the investigation progress and, above all, effective protection against retaliation are the most important measures encouraging the use of internal reporting channels. Reporting and participation in proceedings may also be taken into account when assessing the employee’s attitude for the needs of promotions, training and salary increases, while maintaining confidentiality of the whistleblower’s data. 

Criminal liability

The Act’s chapter on criminal liability is much more extensive. First of all, it will be a criminal offence for anyone to use retaliation, that is, making the legal or actual situation of the whistleblower worse in connection with the reporting. Therefore, such offence can be committed not only by the employer (e.g. a member of the management board), but also by the superior, the head of the department / organisational unit and even a whistleblower’s colleague. It will also be punishable to prevent or hinder reporting by the whistleblower. This may involve misleading as to the way of reporting, active and persistent deterring or direct threatening the whistleblower with negative consequences. 

Persons receiving reports and conducting investigations must carefully protect the identity of the whistleblower. One should remember that it can be disclosed upon the consent of the whistleblower or at the request of state authorities. In other cases, such disclosure will be a criminal offence. 

The Act also provides for criminal liability of a person who knowingly makes a false report or public disclosure. Not only will they commit a criminal offence liable to up to 2 years of imprisonment, but they will not enjoy any protection. People affected by reporting false information will be able to claim compensation for their damage or harm against the “snitch” and even accuse them of defamation. 
 

Find more in the PRO HR Whistleblowers | June 2024.