According to Polish Government plans, employers with 250 or more employees will have until the end of the year to implement a whistleblower protection system. The plans are part of Poland’s implementation of the EU Whistleblowing Directive, the deadline for which is 17 December 2021. The system will need to include:

• establishing whistleblowing channels;
• adopting compliance procedures for receiving whistleblower reports and conducting internal investigations (following consultation on them with the trade unions);
• ensuring protection for the whistleblower (including keeping their identity confidential).

Failure to comply with the obligations following from the Whistleblowing Directive will be penalised.

Actions or omissions such as failing to follow the whistleblowing procedure, obstructing whistleblowing, or retaliating against a whistleblower are subject to criminal liability.