Belgium

What stage has the legislature reached in implementing the Whistleblowing Directive?If not already implemented, when is it expected or planned that the required legislation will be passed?

On 28 November 2022, the Belgian Parliament passed the Belgian Act on the Protection of Whistle-blowers, which was published at the Belgian Official Gazette on 15 December 2022.

Status

Legislation passed / Directive implemented.

Entities with from 50 to 249 employees have until 17 December 2023 to establish proper internal reporting channels

Reporting topics covered (in addition to those covered by the Directive)

Reports of topics in the fields of the prevention of social and fiscal fraud are also covered.

Categories of person who may report (in addition to those specified in the Directive)

As per the Directive (no deviation from the Directive).

Are there any stipulations as to who may investigate a report?

Yes,
(i) the choice of the most appropriate persons or services for receiving and following up on reports may depend on the structure of the entity, but their independence and the absence of conflicts of interest must at all times be safeguarded;
(ii) the reporting channels may be managed internally by a reporting manager or provided externally by a third party. In both cases, from data protection perspective, the entity concerned remains data controller withing the meaning of the EU GDPR;
(iii) the internal reporting channel must be established after consultation with the existing employee representative bodies; and
(iv) the different stages of the internal reporting process can be specified by the federal government (either through ministerial circular or via Royal Decree).

Are entities with fewer than 50 workers exempt?

Yes, but the law provides for the possibility for the authorities to extend the obligation to establish an internal reporting channel to entities with less than 50 employees.

If an exempt organisation implements a whistleblowing scheme will the Directive / implementing law apply?

No, unless the legislator has made use of the possibility to extend this obligation to entities with fewer than 50 employees (unlikely though).

Are there any specific timescales that apply (e.g. for acknowledgements and responses) (Yes/No)?

Yes, same as in the Directive, i.e., 7 days from report for acknowledgment of receipt, and max. 3 months from acknowledgment of receipt for response.

Can reports be made anonymously?

Yes.

Are private sector entities required to accept and follow up on anonymous reports?

Yes.

Remedies for retaliation

Compensation comprised between 18 and 26 weeks' salary for employees. If the victim is not an employee, the compensation is set at the actual damage suffered (the burden of proof lies with the employee).

Employees who have reported violations in the area of financial services, products, and markets, and who have suffered retaliation measures as a result, can, through a specific procedure, request to be reinstated.

These compensations cannot be cumulated with the damage indemnity due for blatantly unreasonable dismissal within the meaning of national CBA no. 109.

The president of the labour court may also take preventive corrective measures against acts of retaliation committed against employees (summary proceedings), if necessary.
Retaliation is finally punishable either by prison sentence from six months up to three years, or by a fine from (e) 600 to 6,000.

Are group-wide reporting channels permitted?

Arguably yes, regardless of the size of the entity concerned, since the law does not expressly prohibit it.