Poland

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?

The Whistleblowers Protection Act (in Polish: ustawa o ochronie sygnalistów) has been adopted on 14th June 2024.

Status

The Whistleblowers Protection Act will come into force as of 25th September 2024.

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

In addition to those topics covered by the Directive the Whistleblowers Protection Act enables reporting to be made on:

i) Corruption;
ii) Financial interests of the State Treasury of the Republic of Poland, a local government unit;
iii) Constitutional freedoms and rights of man and citizen - occurring in the relations of the individual with public authorities.

Moreover legal entities may provide for the possibility of reporting infringements relating to the legal entity's internal regulations or ethical standards, which have been established by the legal entity on the basis of generally applicable law and remain in compliance therewith.

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

i)Employees (also ex-employees);
ii) Temporary workers;
iii) Candidates, in cases where information concerning a breach has been acquired during the recruitment process or other pre-contractual negotiations;
iv) Workers hired on a basis other than an employment relationship, including civil law contracts;
v) Entrepreneurs;
vi) Commercial representative;
vii) Shareholders and partners;
viii) Members of the administrative, management or supervisory body of a legal entity;
ix) Persons working under the supervision and direction of contractors, subcontractors and suppliers, including on the basis of civil law contracts;
viii) Trainees;
ix) Volunteers;
x) Public officers (e.g. policeman, board guards, etc.);
xi) Soldiers;
xii) Other persons, in cases where information concerning a breach has been acquired during any process or other pre-contractual negotiations (suppliers of goods and services, corporate bodies candidates etc.).  

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

No.

Are entities with fewer than 50 workers exempt?

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.

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

Yes.

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

As per the Directive.

Can reports be made anonymously?

Yes, if the internal procedure allows to file anonymous reports (at the discretion of the company).

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

No.

Remedies for retaliation

i) Compensation (amount not less than average monthly salary announced the President of Statistics Poland.
ii) Fine
iii) Restriction of liberty
iv) Imprisonment for up to 2 years (or up to 3 years if the retaliation is persistent).

Are group-wide reporting channels permitted?

Yes, but with limitations. Only Employers in the private sector employing 50 to 249 employees may, by agreement, share resources for receiving and verifying reports and following up, provided that the activities performed comply with the applicable laws.