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Protection of whistleblowers

Protection of whistleblowerslaw firm in Poland

Whistleblowers – implementation of procedure for reporting violations of law

The EU Directive adopted in 2019 imposed on employers the obligation to implement and apply procedures related to the protection of whistleblowers or persons reporting violation of EU law detected in the employment establishment. Some companies were to be covered by this obligation from 17 December 2021.

Protection of whistleblowers – what actions must be taken?

Until the directive is implemented, companies are required to take the following actions:

  • establish and implement channels for internal reporting of irregularities and violations of law,
  • prepare procedures – system of reporting rules for whistleblowers,
  • keep a register of notifications and store them for a period provided by the law,
  • ensure real protection of whistleblowers (including protection of their personal data and protection against possible retaliation),
  • appoint a person or organizational unit to supervise the reporting system and to plan the follow-up actions.


Whistleblower protection – internal reporting channels

Whistleblowers protection – sanctions for failure to implement the procedures

Business entities who fail to comply with the obligation to implement the required procedures or introduce solutions inconsistent with the provisions of the draft law may face serious consequences such as:

  • Fine
  • Restriction of liberty or imprisonment for up to three years

Learn more: Sanctions for lack of procedures and reporting false information

Whistleblowers protection – how can we help?

To ensure the proper implementation of whistleblower protection procedures and preparation of channels for reporting irregularities and violations in the organization, we offer comprehensive advice on implementation of an effective system for reporting violations of law in the organization, as well as auditing corporate operations and creating and adjusting the required procedures. We help organizations operating in capital groups, small and medium-sized enterprises, non-governmental and non-profit organizations and public companies.

Protection of whistleblowers – services offered by TGC Corporate Lawyers:

  • establishing a procedure compliant with EU Whistleblowers Directive and provisions of the domestic law while taking into account the structure of a given establishment,
  • training (or e-training) for client organization’s employees regarding the rules for reporting irregularities (including preparation of presentation and discussing the assumptions of reporting procedure with employees),
  • advice on establishment of internal reporting channel and working out a reporting template,
  • advice on the appointment of internal compliance officer in the organization or person responsible for receipt, registration and analysis of reports on irregularities,  
  • working out an internal manual in which we will describe principles of dealing with reports as well as rules to ensure real protection of whistleblowers that need to be implemented,
  • legal audit of the obliged entity in terms of compliance with the new regulations.

Protection of whistleblowers – find out how we can help!

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TGC Corporate Lawyers

ul. Hrubieszowska 2
01-209 Warszawa

+48 22 295 33 00

NIP: 525-22-71-480, KRS: 0000167447,
REGON: 01551820200000. Sąd Rejonowy dla
m.st. Warszawy, XII Wydział Gospodarczy