Financial Crime World

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Poland Implements Whistleblower Protection Laws: What You Need to Know

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As an EU member state, Poland has been required to implement whistleblower protection provisions by December 2021. After months of deliberation and several bills, the government finally submitted a bill on whistleblower protection to the Sejm in mid-April. This marks the start of the legislative process at the parliamentary level, making it crucial for organizations to begin preparing for new obligations related to whistleblower protection.

The Importance of Whistleblowers

Whistleblowers play a vital role in detecting irregularities and preventing abuse in the workplace. In addition to legal requirements such as establishing an internal reporting procedure, companies should also take steps to change their organizational culture. It’s essential to recognize that whistleblowers are not “snitches” seeking personal benefits but rather individuals who want to support their organization by preventing reputational risk and damage.

Entities Required to Implement Internal Whistleblowing Procedures

  • Entities with at least 50 employees as of January 1 or July 1 in a given year
  • Entities operating in financial services, products and markets, anti-money laundering and countering the financing of terrorism, transport safety, and environmental protection
  • Organizational units of municipalities or counties with fewer than 10,000 inhabitants

Obligations of Entities Implementing Internal Whistleblowing Procedures

  • Consultation with trade unions on implementing internal reporting channels
  • Preparation of documents authorizing specific persons to conduct investigations
  • Protection of personal data throughout the process
  • Trainings for investigation committee members and staff
  • Investigation follow-up activities
  • Ongoing monitoring of whistleblower legislation

Implementation Timeline

The Whistleblowers Protection Act is expected to come into effect within three months of its announcement, with certain exceptions. This may be a short timeframe for employers to comprehensively implement whistleblowing procedures. Therefore, it’s essential that organizations take appropriate steps now.

KPMG Law Support

KPMG Law offers comprehensive support in the preparation and implementation of internal procedures related to whistleblower protection, as well as conducting investigations and other required activities.

Update: CJEU Judgment

On April 25, 2024, the CJEU issued a judgment requiring Poland to pay EUR 7 million for failing to meet a deadline for implementing whistleblower regulations.