Poland’s Whistleblower Protection Act has been in force since 25 September 2024. If you run a company, you need to know who can be a whistleblower, what they can report and why it is worth having an internal reporting procedure. This guide gives practical answers without unnecessary theory.
Who is a whistleblower?
A whistleblower is a person who identifies and reports irregularities, abuse or threats in an organization with which they are connected, most often at work.
Examples include corruption, financial abuse, violations of employee rights and other illegal conduct witnessed by that person.
A whistleblower acts in good faith: not for personal gain or revenge, but out of concern for the company’s well-being or the public interest.
From an employer’s perspective, this is a valuable mechanism. An employee’s report can alert you, for example, to regular theft affecting the company’s results or workplace bullying that lowers team morale.
How a whistleblower acts: a practical example
Anna, an accountant at a large corporation, discovers that a manager is regularly manipulating financial reports. The aim is to conceal payments for unnecessary services provided by the manager’s wife’s company.
Anna decides to report the matter to the appropriate body designated within the company. The Act protects her from negative consequences, such as dismissal or harassment. She knows she will not be punished or persecuted for making the report.
The report leads to an investigation, the irregularities are corrected and the department’s situation improves: employees receive higher bonuses.
Why was the Whistleblower Protection Act created?
Imagine what happens next in Anna’s story: her department head is also involved in the scheme. After the irregularities are addressed, the head begins retaliating against Anna.
Without legal protection, Anna would be defenseless. Under the Act:
- Anna is specially protected and can defend herself against retaliation more easily.
- The department head knows severe consequences may follow for persecuting a whistleblower.
- The existence of the rules itself has a preventive effect, so retaliation may not happen at all.
The Act’s primary purpose is to protect people who report irregularities. Without such safeguards, most people fear dismissal, harassment or retaliation and remain silent.
Who can become a whistleblower?
The list is broad. A whistleblower may be:
- A company employee: permanent, temporary or former employees, or a job applicant.
- A contractor: working under a civil-law agreement or B2B contract.
- A shareholder or partner.
- A member of the management board or supervisory board.
- An intern, trainee or volunteer.
- A customer.
- A subcontractor or supplier.
- An outside person who witnesses irregularities.
Almost anyone connected with a company can be a whistleblower: an employee, contractor or even a customer.
Examples of reports from people outside the company
- A recipient of goods notices that company employees overstate or understate the quantity of goods issued.
- A customer notices that an employee does not register a sale at the till and pockets the money.
This broad approach benefits employers, which is why it is worth enabling internal reporting within the company.
What must someone do to become a whistleblower?
To obtain whistleblower status and the protection provided by the Act, a person must meet three conditions:
- Have reasonable grounds to believe the information is true. Deliberately reporting false information removes protection and may be grounds for disciplinary dismissal.
- Report a violation through an available channel or make a public disclosure.
- Act in good faith: report irregularities to draw attention to a problem, not for personal gain or revenge.
A report may be oral, for example by calling a designated phone number or speaking directly to an appointed person, or written, for example through a reporting system.
Reporting channels for irregularities
The Act provides for three reporting channels:
- Internal channel: the whistleblower reports a violation to the employer, for example through a designated phone number or reporting system. This is the channel you must implement in your company.
- External channel: the whistleblower reports a violation to a public authority, such as UOKiK or the prosecutor’s office. Separate rules govern this channel; it is independent of the employer.
- Public channel: the whistleblower discloses information publicly, for example in the press.
Important principle: a whistleblower may make an external report without first making an internal report. This is another reason to make your internal procedure work well: it is better for a report to reach you first.
What can whistleblowers report?
Not every improper act is protected by the Act. Check which categories of violations the Act covers.
Financial crimes
Fraud, money laundering, corruption and tax evasion.
Violations of employee rights
Irregularities in working conditions, discrimination, workplace bullying and breaches of health and safety rules.
Threats to health and safety
Unsafe products, breaches of food-safety standards and environmental threats.
Personal data protection violations
Improper processing, disclosure or safeguarding of personal data. See the guidance on safeguarding personal data.
Public procurement
Breaches of tender procedures, corruption, nepotism, favoritism toward companies and inefficient use of public funds.
Financial services, products and markets
Market manipulation, unfair practices in offering financial products and abuse in financial advice.
Anti-money laundering and counter-terrorist financing
Suspected concealment of the origin of illegal funds, terrorist financing and failure to implement an AML procedure in the company.
Environmental protection
Illegal sewage discharges, emissions above permitted limits, improper waste management and illegal logging.
Consumer protection
Misleading statements about product quality or safety, unfair contract terms and concealment of product defects.
Whistleblower protection: why it matters to your company
Whistleblowers reveal situations that can have serious consequences, not only for the people involved but for the entire company.
In practice, whistleblower protection can mean:
- More people are willing to report abuse, so you learn about problems before they turn into crises.
- Lower risk of escalation: problems identified early cost less than those discovered by inspectors.
- You build a culture of responsibility : employees know the company takes reports seriously.
If you have not implemented an internal reporting procedure yet, do so now. See how to implement the Whistleblower Protection Act and which companies must implement it.
Frequently asked questions
Who can be a whistleblower in practice? Almost anyone connected with a company can be a whistleblower: a permanent, temporary or former employee, a job applicant, a contractor working under a civil-law agreement or B2B contract, a management or supervisory board member, a shareholder, partner, intern, trainee, volunteer, subcontractor, supplier, customer or outside witness. For an employer, this means the internal reporting procedure should be available to a broad group, not only permanent employees.
What must someone do to obtain whistleblower status and protection under the Act? They must meet three conditions at the same time: have reasonable grounds to believe the information is true; report a violation through an available channel or publicly disclose it; and act in good faith, meaning they report a problem rather than pursue personal gain or revenge. Deliberately reporting false information removes protection and may be grounds for disciplinary dismissal.
What matters can a whistleblower report under the Act? The Act covers specific categories of violations: financial crimes such as fraud, corruption and money laundering; violations of employee rights such as workplace bullying, discrimination and health and safety breaches; threats to health and safety; personal data protection violations; public procurement irregularities; abuse in financial markets; violations of anti-money laundering and counter-terrorist financing rules; environmental protection; and consumer protection. Not every improper act at a company is protected; a report must concern a violation within the covered categories.
What whistleblower reporting channels are available, and must a report be made internally first? The Act provides three channels: internal, meaning a report to the employer through a designated system or phone number; external, meaning a report to a public authority such as UOKiK or the prosecutor’s office; and public, meaning disclosure in public, for example in the press. A whistleblower may make an external report without first reporting internally. That is why it is in your interest to make the internal procedure effective and encourage people to raise issues with you first.
Why is an internal reporting procedure important for a company? An effective internal procedure encourages more people to report abuse, so you learn about problems before they become crises. Problems identified early cost less than those discovered by inspectors. Since a whistleblower may report directly to an external authority without first contacting the company, failing to implement a procedure means losing the opportunity to respond first and creating risk instead of a culture of responsibility.
