On June 24, 2024, the Act on the Protection of Whistleblowers (the "Whistleblowers Act") was published in the Journal of Laws, which means that most of its provisions will come into force on September 25, 2024.

The following is a summary of the new provisions introduced into the Polish legal system by the Act, which are the most relevant from the point of view of employers.

Definition of whistleblower

Following the model of the implemented Directive 2019/1937 of the European Parliament and of the EU Council of 23 October 2019 on the protection of whistleblowers under the EU law (the "Directive"), the legislator does not differentiate between the forms of work provided or the nature of the legal relationship between the whistleblower and the legal entity where the irregularity occurred, if the whistleblower became aware of the irregularity in a broadly understood work-related context (provision of services, performance of functions).

Such a definition is not merely editorial and has important consequences in terms of the legal position of whistleblowers and their access to intra-organizational whistleblowing tools, as discussed in more detail below.

In addition, a whistleblower can also be an individual who becomes aware of irregularities in a work-related context before the employment (or other legal relationship) is established, as well as after the termination of this relationship, which means that the provisions of the Act should also be applied to both candidates for...

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