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Tuesday, April 28, 2026

Czech Republic: Obligations of the employer under the ... - Lexology

In brief

The Czech Act on Protection of Whistleblowers (“Whistleblowing Act”) which implements the EU Whistleblowing Directive 2019/1937 was finally adopted and will become effective from 1 August 2023. The Whistleblowing Act introduces the obligation of employers to establish a whistleblowing channel to enable reporting of selected violations, and to protect individuals that filed such report.

Key takeaways

• Who is obliged to establish a whistleblowing channel?

• What needs to be done?

• Can the whistleblowing channel be operated by an external provider?

• Does local law require any consultation with employee representatives prior to implementing the internal reporting channel?

• Does local law require that the internal reporting channel be available in local language?

• What is a whistleblowing report?

• Who can file a report using the company’s whistleblowing channel?

• Can the report be anonymous?

• How can a report be filed?

• What happens after a report is filed?

• Shall we keep evidence of the received reports?

• How is the whistleblower protected?

In depth

Who is obliged to establish a whistleblowing channel?

Companies employing more than 250 employees must set up and operate their own internal reporting channel. Such reporting channel must be set up by 1 August 2023. In other words, such companies cannot rely on a shared group whistleblowing channel.

Companies with 50 to 249 employees must set up an internal reporting channel by 15 December 2023 at the latest....



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