HR Glossary

Whistleblower

Whistleblower
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On 25 September 2025, the provisions on the protection of whistleblowers resulting from the implementation of the EU Directive 2019/1937 came into force. Under the new law, companies are required to implement procedures to safely report breaches and must ensure that whistleblowers are protected from retaliation. Who is a whistleblower?

Whistleblower – who is he and what is his role?

A whistleblower is a person who, in a work-related context, decides to report violations, in particular those that harm the public interest, concern non-compliance with the law, violations of ethics, safety, environmental protection or public health. . A whistleblower in accordance with Article 4 of the Act (Journal of Laws of 2024, item 928) is a natural person who reports or discloses to the public information about a violation of the law obtained in a work-related context, including:

  • employee;
  • temporary worker;
  • a person providing work on a basis other than an employment relationship, including a civil law contract;
  • entrepreneur;
  • proxy;
  • shareholder or partner;
  • a member of a body of a legal person or an organisational unit without legal personality;
  • a person performing work under the supervision and direction of a contractor, subcontractor or supplier;
  • trainee;
  • volunteer;
  • apprentice;
  • an officer within the meaning of Article 1(1) of the Act of 18 February 1994 on Pension Provision for Officers of the Police, the Internal Security Agency, the Intelligence Agency, the Military Counterintelligence Service, the Military Intelligence Service, the Central Anti-Corruption Bureau, the Border Guard, the Marshal Guard, the State Protection Service, the State Fire Service, the Customs and Tax Service and the Prison Service and their families (Journal of Laws of 2023, item 1280, 1429 and 1834);

soldier within the meaning of Article 2(39) of the Act of 11 March 2022 on the Defence of the Homeland (Journal of Laws of 2024, items 248 and 834). The EU Directive of the European Parliament on the protection of whistleblowers and the Polish Act on the Protection of Whistleblowers (Journal of Laws of 2024, item 928) impose an obligation on employers to implement procedures to protect whistleblowers from retaliatory actions taken in the workplace.

Whistleblower in the Polish context

A whistleblower is protected if he or she has reasonable grounds to report in good faith. Thanks to this, they gain protection against potential repressions, such as: negative evaluation of work results, negative opinion, salary reduction, loss of bonuses, termination of employment or even difficulties in finding new employment.

The system covers legal entities in the private and public sectors, including local government units. This means the obligation to establish an internal reporting procedure and safe channels for people performing work (not only full-time employees). It is also possible to report externally to public authorities, law enforcement agencies or institutions such as the Ombudsman. In special situations, the whistleblower discloses information publicly, but the protection does not include the public disclosure of false information.

Whistleblower – characteristics and protection of whistleblowers

The protection system consists in protecting whistleblowers from retaliation. It includes m.in:

  • the right to anonymity,
  • prohibition of taking follow-up actions against the whistleblower,
  • protection of the whistleblower’s good name,
  • preventing transfer to another position or referral for psychiatric examinations.

The implementation of mechanisms means that each organization is obliged to follow up after receiving a notification. The regulations also provide protection in the relations between the individual and the employer, so that the rights of persons acting in good faith in the performance of employee duties are not violated.

Violations of law

Violations of the law reported by whistleblowers cover a wide range of violations: from violations in the field of public finances and public competition rules, through money laundering and terrorist financing, to issues related to occupational safety, environmental protection, remuneration of employment benefits or violations in the area of compliance with the law. Many industries also have sector-specific solutions in place (e.g. guidelines, standards or industry agreements agreed with supervisors) that clarify how reports are received and reviewed in order to maintain uniform standards of conduct and facilitate cooperation with the relevant institutions.

Whistleblower Protection Act

The Polish Whistleblower Protection Act implements EU regulations on the protection of whistleblowers and imposes the obligation to create safe reporting channels. Companies and institutions must respond to each report and keep records to ensure effective follow-up.

This system not only strengthens the protection of whistleblowers, but is also an element of building an organization’s ethical culture. From the perspective of the future of work, the role of whistleblowers is becoming increasingly important – they help to ensure transparency, honesty and safety in public and economic life.

Author of the article
Dawid Rabczuk