Whistleblowing

A guide to implementation of the EU Whistleblower Protection Directive

Deadlines

When is the implementing law in force?
What is the deadline for implementing an internal reporting channel?

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Last updated 08 June 2023

Scope

Does the law introduce whistleblowing protection for the first time?
What breaches can be reported?
Who can make a report?
When will a person who makes a report be protected?

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Last updated 08 June 2023

Internal reporting channels – designing the procedure

Which entities must establish an internal reporting channel?
Must an internal reporting channel operated at local entity level be provided?
Where a business has more than one employing entity in the country, can entities share a reporting channel?
Are group reporting channels permitted (in country or overseas) and are there any limitations?
Can a reporting channel be outsourced to an external third party (in country or overseas) and are there any limitations?

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Last updated 08 June 2023

Internal reporting channels – procedural requirements

Is there an obligation to consult on setup of an internal reporting channel?
What type of reports must be accepted?
Are anonymous reports permitted?
What requirements should an internal reporting channel meet including timescales for handling reports?
What information must be provided about reporting channels, including about external reporting options?
Are there any local language requirements?

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Last updated 08 June 2023

External and public reporting

When can an individual make an external report to a competent authority?
When will legal protection apply to a person who makes a public disclosure, for example, directly to the public through online platforms, social media or to the media?

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Last updated 08 June 2023

Confidentiality

What confidentiality obligations apply?

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Last updated 08 June 2023

Data privacy

What rules apply in respect of the processing of personal data?

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Last updated 08 June 2023

Record keeping

What rules are there regarding record keeping of reports?

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Last updated 08 June 2023

Protection against retaliation and additional protections

What types of retaliation are prohibited?
What support measures are provided to a person who makes a whistleblowing report?
What rights are provided to a person who is implicated in a report?
Are there arrangements for whistleblowers to be rewarded financially for making reports?

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Last updated 08 June 2023

Liability and penalties

What enforcement mechanisms apply?
What breaches can be sanctioned and what civil and/or criminal sanctions apply?

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Last updated 08 June 2023

Contributors

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Slovak Republic

Last updated 08 June 2023

Deadlines

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Scope

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Internal reporting channels – designing the procedure

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Internal reporting channels – procedural requirements

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External and public reporting

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Confidentiality

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Data privacy

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Record keeping

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Protection against retaliation and additional protections

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Liability and penalties

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Contributors

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