May 27, 2025

Protection of whistleblowers in Poland

What comes to mind when you think of a whistleblower? Do you immediately think of a "good guy" who is courageous enough to expose wrongdoing for the greater good? Or do you immediately think of a "scoundrel" who is exacting vengeance on work colleagues and his boss?  Whether they are seen as "good guys" or "scoundrels" depends largely on perspective and context.
 
In Poland, whistleblowers are protected under the Whistleblower Protection Act of 2024, which implements the EU Directive 2019/1937 on whistleblowing. This Act requires all public and private entities with at least 50 employees to implement internal whistleblowing procedures. This number includes people working under employment contracts and those working under other legal bases, such as civil law or business-to-business contracts. Organizations with fewer than 50 employees may implement procedures on a voluntary basis. However, the above threshold does not apply to legal entities engaged in financial, transport safety, and environmental protection activities – all such entities, regardless of the number of employees, are required to have an internal whistleblowing procedure in place.
 
Private group companies are allowed to establish a common internal reporting process, provided that the activities carried out are in compliance with the Polish law. Such solutions can help many companies reduce paperwork and increase the efficiency of group policies. In practice, even if the group has a common global whistleblowing policy, it is recommended to adopt a country-specific annex for Polish subsidiaries – to ensure that the policy is in line with Polish regulations.
 
The key protections and provisions of the Polish Whistleblower Protection Act include:
 
  • Confidentiality and voluntary reporting: The identity of a whistleblower is kept confidential, and reporting is voluntary; individuals decide whether to make a report but are protected if they do so
 
  • Scope of protection: Protection applies to employees, former employees, officers, professional soldiers, contractors, trainees, and volunteers who report irregularities related to employment in good faith and in the public interest
 
  • Protection against retaliation: The law protects whistleblowers from retaliation such as loss of income, harassment, denial of promotion, awards, or bonuses. If retaliation occurs, whistleblowers can seek redress or compensation
 
  • Employer obligations: Employers with at least 50 employees must establish internal reporting procedures and channels for receiving whistleblower reports. This includes creating internal notification systems to facilitate the reporting of workplace irregularities
 
  • Implementation timeline: The Act was published on June 14, 2024, and entered into force on September 25, 2024. Provisions on external notifications took effect six months after publication
 
  • Support and oversight: The Ombudsman of Civil Rights is designated to provide support to whistleblowers, and the Ministry of Family, Labour and Social Policy will evaluate the system two years after implementation
 
  • Sanctions for noncompliance: If the internal whistleblowing procedure is not implemented or is implemented incorrectly, the law provides for a fine of up to PLN 5,000 – in practice it would be imposed on the management board of the company.
 
  • Criminal penalties: The law also includes criminal penalties for those who prevent or obstruct whistleblowers from reporting. The Act provides for criminal penalties for preventing or obstructing a whistleblower from reporting, retaliating against a whistleblower, revealing the identity of a whistleblower, and making false reports. The penalties are a fine of up to PLN 1,080,000, a restriction of liberty, or imprisonment for up to three years.
 
Conclusion
 
Overall, the Polish whistleblower protection framework aims to encourage reporting of wrongdoing in the workplace while safeguarding whistleblowers from adverse consequences, aligning Poland with EU standards on whistleblower protection. It marks a significant step forward in protecting individuals who report illegal activities in Poland. While the implementation of the Act presents challenges, the benefits of fostering a culture of transparency and accountability are substantial. As organizations adapt to these new requirements, the protection of whistleblowers will become an integral part of the Polish legal and corporate landscape.
 
Woźniak Legal possesses the expertise and experience necessary to effectively assist you. Our lawyers can assist you in analyzing the company’s needs and implementing internal whistleblowing procedures if necessary.
Please contact us on office@woznialegal.com.
You can also email me directly on grzegorz.wozniak@wozniaklegal.com.
 

About the Author

Back to list

Read also