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Despite its status as the fifth largest economy in the EU, Poland is the only EU member state that has not yet implemented the directive on the protection of persons reporting violations of EU law. The deadline for implementation of the directive into local law was 17 December 2021. The European Commission has already initiated proceedings against Poland for failure to implement the provisions of the directive. 

At the beginning of January 2024, a draft act implementing the EU directive appeared in the government’s list of legislative works. The draft law is to be treated as a priority: according to the statements by government representatives, it is slated to be submitted to Parliament at the end of the first quarter of this year. 

Takeaway for employers

There are currently no general regulations in Poland that refer to the status of whistleblowers and their protection. The proposed law is highly anticipated by private sector employers, due to the need to harmonise internal regulations across capital groups and cross-border corporate structures. A similar expectation applies in the public sector, which requires strengthened control and transparency mechanisms. The long-overdue draft law is a major step toward meeting those expectations.