Whether you are a small or large employer, you now have to have a Whistleblower Policy. Under Section 715-b of New York’s Not-for-Profit Corporation Law (“N-PCL”), only organizations with 20 or more employees and over $1 million in revenue needed to have a whistleblower policy. That is no longer the case. Recent amendments to Section 740 of New State Labor Law (the “New Law”) which are effective January 26, 2022, require that all employers having at least one employee must have a whistleblower policy.

There are also significant differences between N-PCL 715-b and the New Law and, therefore, you will need to revise your existing policy (if you have one) to be compliant with both laws. Briefly, these are:

• The New Law applies to not just current employees, but also former employees as well as independent contractors.
• Under the N-PCL, compliance allowed you to post your whistleblower policy on the website. The New Law requires you to post information conspicuously in an easily accessible and well-lighted place customarily frequented by employees and applicants for employment.
• The New Law has expanded prohibited retaliation to encompass certain types of adverse actions that were not commonly envisioned by existing policies, such as contacting U.S. immigration authorities regarding an employee’s immigration status. It appears that the legislature was sensitive to complaints from workers, unions, and advocates that during COVID, individuals feared or experienced retaliation for...

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