Ireland’s whistleblowing regime has changed significantly as a result of the transposition of the EU Whistleblowing Directive on 1 January 2023 by means of the Protected Disclosures (Amendment) Act 2022 (the Act).

In this first part of a three-part series on whistleblowing in Ireland, we take a look at some of these changes and in particular the requirements relating to internal reporting channels and procedures which will apply to all employers with 50 or more employees from 17 December 2023.

Background

Since 1 January 2023, all employers in Ireland, regardless of their headcount, have been impacted by certain provisions of the Act. As all of the following qualify as a ‘worker’ under the Act, any of these can now make a protected disclosure to any employer:

• an employee
• contractor
• agency worker
• shareholder
• volunteer
• board member
• a job applicant
• a former employee

Furthermore, the Act reverses the burden of proof in penalisation claims so the onus is on the employer to prove that any alleged penalisation was not prompted by the making of a protected disclosure. There is also greater scope for employees to apply for injunctive relief to the Circuit Court to restrain acts that are alleged to constitute penalisation.

Internal Reporting Channels and Procedures

Significantly since 1 January 2023, the requirement to have internal reporting channels and procedures has only applied to:

1. private sector employers with 250 or more employees
2. public sector employers
3. employers which...

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