See local law.
See local law.
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.
No, unless the legislator has made use of the possibility to extend this obligation to entities with fewer than 50 employees (unlikely though).
Yes, unless the entity is an obliged person under Act No. 253/2008 Coll., on selected measures against the legalization of the proceeds of crime and financing of terrorism.
No.
Yes (unless the Minister of Justice decides otherwise).
No.
Entities with fewer than 50 employees are not exempt. All persons who report an illegal act or omission contrary to the purpose of a rule of EU law which has come to their notice in the course of their employment shall be protected under that law. Therefore, the national legislation is applicable to entities with under 50 employees as well. However, the obligation to establish an internal reporting channel only applies to companies with at least 50 employees.
Yes.
Yes, entities with fewer than 50 workers are exempt from the obligation to establish internal reporting channels. However, an internal reporting channel must always be established, if the entity operates within the scope of the Anti-Money Laundering Act (444/2017)
Yes.
Yes.
No.
Per the current draft, the general threshold is a minimum of 50. However the following companies are covered regardless of the number of employees:
No.
Yes, but those companies can also set up a whistleblowing system voluntarily.
However, it is obligatory to set up a whistleblowing system regardless of the number of employees
a) for employers subject to the Act on the Prevention and Combating of Money Laundering and Terrorist Financing,
b) for employers registered in Hungary and operating as a licensee or operator in the offshore oil and gas industry outside the borders of the European Union,
c) for employers subject to the Regulation on the Reporting, Analysis and Monitoring of Civil Aviation Incidents,
d) for the operator of a Hungarian and non-Hungarian flagged floating installation in operation in the territory of Hungary.
No.
No. They are not generally exempt from the scope of the legislation.
However, an entity with fewer than 50 workers is exempt from the requirement to establish, maintain and operate reporting channels and procedures for making reports (albeit that this obligation can be extended by Ministerial Order).
This exemption excludes public bodies and those companies subject (i) to particular EU acts around financial services, products and markets, the prevention of money laundering and terrorist financing (as set out in Part 1.B of the Annex to the Directive); or (ii) the other particular EU acts around (a) financial services; (b) prevention of money laundering and terrorist financing; (c) transport safety; and (d) protection of the environment (as set out in Part II of the Annex to the Directive).
Information not yet available.
According to the provisions of Legislative Decree 24/2023, the regulation applies to employers of the private sector who have employed, in the past year, an average of at least 50 employees with permanent or fixed-term employment agreements.
Regardless the size of the workforce, the provisions apply to all private employers who fall within the application of Legislative Decree 231/2001 and adopted organizational and management models herein provided.
Yes.
In principle yes. However, companies falling within the scope of Annex I.B and II to the Directive, are obliged to set up an internal reporting channel, regardless of the number of employees.
No.
Yes.
The obligation to receive internal reports does not apply to a legal entity for which at least 50 persons are gainfully hired on 1 January or 1 July of the relevant year.
The above exemption does not apply to a legal entity carrying out activities in the fields of financial services, products and markets and anti-money laundering and anti-terrorist financing, transport safety and environmental protection falling within the scope of the European Union acts listed in Parts I.B and II of the Annex to Directive 2019/1937.
Yes.
Yes. However, companies falling within the scope of the European Union acts on financial services, products and markets, transport safety and environmental protection are not subject of an exemption and they will be obliged entities without regard to number of employees. Public authorities with more than 5 employees are obliged to designate a responsible person or contract external provider.
The Act is silent in this regard, however these kind of companies may implement this scheme voluntarily, as the Act does not exclude it.
Yes. However, it will apply, despite the number of employees to:
(i) companies falling within the scope of the European Union acts on financial services, products and markets, prevention of money laundering or terrorist financing, transport safety and environmental protection referred to in Parts I.B and II of the Annex to the Directive, will be governed by their specific regulations, regardless of the number of employees they employ. In these cases, the law on whistleblowing shall apply to the extent not regulated by their particular rules.
(ii) political parties, trade unions, business organizations and foundations created by them, provided that they receive or manage public funds.
Yes (article 10,2 of the law)
Yes, companies with fewer than 50 workers are exempt from the requirement to implement an internal whistleblowing system.
Companies with fewer than 50 workers are exempt from the rules regarding implementation of internal whistleblowing channels. However, all entitles, regardless of size, are obliged to ensure that all workers are protected when filing an internal whistleblowing report.
No.
N/A
