Act on Whistleblowers enters into force on 25 September (update)

At a glance

• The Act on Whistleblowers enters into force on 25 September 2024.
• This means that legal entities with more than 50 employees (working under employment contracts or civil law contracts) and those whose activities are specified in the law (among others, entities in the financial services area) have until 25 September 2024 to implement an internal reporting policy.
• The law provides more time to implement policies for public bodies responsible for receiving external reports - these provisions will only come into effect six months after publication, ie on 25 December 2024.

Update: 30 January 2025

After the provisions of the Polish Whistleblower Protection Act on external reporting came into force on 25 December 2024, the external reporting form for whistleblowers was made available on the websites of the Ombudsman and other authorities.

This means that the requirement under Article 25, paragraph 1, point 8 of the Whistleblower Protection Act has been met. This provision requires organisations with an internal reporting policy to provide clear and easily accessible information on how external reporting to the Ombudsman and / or other authorities can be made. The policy must at least explain how to report to the Ombudsman, while information on other external channels is optional.

The Whistleblower Protection Act was published in the Journal of Laws on 24 June 2024. For details on the Act, please refer to our GENIE news item.