Poland: Measures to require companies to implement whistleblower protection system

Entities employing at least 50 workers or more

Entities employing at least 50 workers or more

Pending legislation would implement a directive of the European Union to require entities employing at least 50 workers or more to develop and implement a whistleblower protection system.

According to the current version of the bill:

  • Legal entities in the private sector having between 50 to 249 workers would need to have a whistleblower protection system in place by 17 December 2023. 
  • Entities employing at least 250 workers would need to implement a whistleblower protection system as of the date of the law’s effective date.
  • Certain employers—such as accounting firms, shared-service centers, and holding companies—would need to establish internal reporting rules, regardless of the number of employees.

Read a December 2021 report prepared by the KPMG member firm in Poland


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