Under the Whistleblower Protection Act (which comes into force on September 25, 2024), certain entities are required to set up an internal whistleblowing procedure. How should this procedure be adopted? What should be included in such a procedure?
Obligation to set up an internal reporting procedure
Obligation to set up an internal reporting procedure
The entry into force of the Whistleblower Protection Act entails the obligation for entities covered by the Act to set up an internal reporting procedure. More information on whistleblowers themselves is available here :
< https://milewska.legal/procedura-ochrony-sygnalistow-od-25-wrzesnia-2024-r/ >.
Who will be required to implement the procedure? Mainly entities employing, on whatever basis (be it an employment contract or a civil law contract – such as a B2B agreement), at least 50 people. It is important to note that the number of people engaged in such gainful activity is taken into account on January 1 and July 1 of a given year. In practice, this means that even if an entity does not employ a certain number of people on the date the law comes into force (i.e. July 1, 2024), it may still be subject to the obligation to introduce the procedure in 2025.
Certain entities are obliged to adopt the procedure, regardless of the number of people they employ. These are mainly entities in the financial sector, insurers or accounting firms.
What does the internal notification procedure contain?
The procedure adopted must first answer the following questions:
- who will be authorized to receive notifications? – This may be a person employed by the entity or an external person/entity;
- how can whistleblowers communicate notifications? – i.e. communication channels such as, for example, a telephone call, a meeting, e-mail;
- who will be empowered to review the notification and take appropriate action? – This must be an impartial person, i.e. the company’s board of directors, for example, cannot be tasked with acting on the notification
- will anonymous contributions be accepted? If so, how will these reports be handled? – The entity may refuse to process anonymous submissions. However, if it accepts them, it must indicate how the anonymous submission will be published;
- what will be the maximum time limit for processing requests? – The maximum time for processing a notification is 3 months. However, the entity concerned may reduce this period, if only to ensure that the whistleblower’s request is processed more quickly.
In addition, the procedure should indicate the obligation to acknowledge receipt of the report, to follow up receipt of the report (audit, hearing of witnesses, etc.) and to provide information on external reporting.
Answering the above questions and providing the listed information are mandatory elements of any internal reporting procedure. However, those responsible for implementing the procedure may extend it as they see fit, for example by broadening the catalog of violations to be reported under the procedure.
Consultation of the procedure
As with the introduction of regulations required by labor law, the internal notification procedure requires consultation. These are carried out with the company’s trade union organization – or, in its absence, with the employees/collaborators of the entity introducing the procedure.
It is interesting to note that, unlike consultation for the purposes of labor law, consultation on a draft external notification procedure is subject to a time limit specified in the law. In this case, consultation can last from 5 to 10 days. The procedure itself, on the other hand, comes into force 7 days after being brought to the attention of employees.
Further information on consultation is available here :
< https://milewska.legal/konsultacje-i-porozumienia-pracodawcy-z-pracownikami/ >