Implementing a whistleblowing policy

At a glance

• When did the Act on the Protection of Whistleblowers come into force?
• How is the level of employment calculated / how is the 50 employee threshold assessed?
• Should the implementation of an internal whistleblowing policy be subject to consultation? How should this be done?
• Should an internal whistleblowing hotline have a call-recording function?
• Must the rules for electing employee representatives indicate that they have been elected to consult on the internal whistleblowing policy?
• Is a legal entity required to consider amendments proposed by employees during consultations?
• Does a whistleblower have the right to choose whether to make a verbal or written report?
• Is an email considered a verbal or written notification?
• Recording a face-to-face meeting with a whistleblower – what requirements must be met? Is the whistleblower's consent required?

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When did the Act on the Protection of Whistleblowers come into force?

The Act came into force on 25 September 2024 (while the provisions on external reporting came into force on 25 December 2024). The Act does not allow legal entities to wait until the first date for determining the number of employees (which is after the entry into force of the regulations) to implement their internal policies.

How is the level of employment calculated / how is the 50 employee threshold assessed?

The Act imposes an obligation to implement internal whistleblowing procedures on all entities, both public and private, that have at least 50 people engaged on employment contracts and via other arrangements, such as civil law contracts or B2B contracts.

The method of calculating whether this threshold has been exceeded varies depending on the legal basis of employment:

• Employees – the threshold of 50 refers to FTEs
• People performing work for remuneration on a basis other than an employment relationship – all the people with whom a legal relationship has been established should be counted, regardless of the number of hours they work.

Should the implementation of an internal whistleblowing policy be subject to consultation? How should this be done?

The implementation of an internal whistleblowing policy should be done in consultation with the trade union organisation for the establishment or, if there is no trade union, with employee representatives. Consultations should last between 5 and 10 days from the date the trade union/employee representatives are provided with a copy of the draft policy. The policy then enters into force seven days after it has been communicated to staff.

Should an internal whistleblowing hotline have a call-recording function?

An internal whistleblowing hotline for verbal reports may, but does not have to, have a call-recording function.

Reports made via a recorded telephone line should be documented, with the consent of the whistleblower, either as a recording of the conversation that can be retrieved or in as a full and accurate transcript. Reports made via an unrecorded telephone line should be documented in the form of a report that accurately reflects the course of the conversation. The whistleblower must be given the opportunity to review and correct the report or transcript, and then to approve it by placing their signature on it.

Must the rules for electing employee representatives indicate that they have been elected to consult on the internal whistleblowing policy?

Before consulting with employee representatives, the employer should check whether they have been elected to represent employees in specific matters or whether their mandate covers all matters concerning employer-employee relations.

If the rules for electing employee representatives do not limit them to addressing specific matters (eg the selection of a financial institution to run the Employee Capital Plan), it is not necessary to hold a new election in order to consult them about the internal whistleblowing policy. However, if the representatives' mandate is limited to specific matters, a new election will be necessary  to be able to consult with the existing representatives about the internal whistleblowing policy.

Every employer should verify its rules for electing employee representatives before consulting with them on the internal whistleblowing policy.

Is a legal entity required to consider amendments proposed by employees during consultations?

No.

Does a whistleblower have the right to choose whether to make a verbal or written report?

A legal entity should make it possible to submit an internal report either verbally or in writing. There is no requirement to make both forms possible. However, if the legal entity has indicated in its policy that reports may be made both verbally and in writing, the whistleblower may choose the form in which to report.

Is an email considered a verbal or written notification?

According to the Act on the Protection of Whistleblowers, a verbal report may be made by telephone or by electronic means of communication. Pursuant to the Act on the Provision of Services by Electronic Means, electronic means of communication include email. This means that a report from a whistleblower sent to an email address should be considered a verbal report.

In practice, whether an email is considered a verbal or written report will not affect how the report is handled. Regardless of the form chosen by the whistleblower, the legal entity should accept and handle the report in accordance with its internal whistleblowing policy.

Recording a face-to-face meeting with a whistleblower – what requirements must be met? Is the whistleblower's consent required?

At the request of the whistleblower, an oral report may be made during a face-to-face meeting organised within 14 days of the employer receiving the request. With the consent of the whistleblower, the report should be documented in the form of a recording of the conversation or full minutes of the meeting. These minutes should be presented to the whistleblower, so they can check and correct them and then approve them by signing.

The Act on the Protection of Whistleblowers does not specify any technical requirements for the device used to record a conversation with a whistleblower. However, the recording should be made in a way that allows it to be retrieved.