Even though the deadline for implementing the EU Whistleblowing Directive (17 December 2021) has already passed, legislative work on the Polish Act on Whistleblowers is still continuing. After receiving a significant number of critical comments, today (12 April), the Ministry of Family and Social Policy announced a second draft implementing bill. The new draft bill differs significantly from the preceding one. In particular, Polish legislators have withdrawn the idea of anonymous reporting (unless allowed under special statutory provisions, which the new Act on Whistleblowers is only intended to supplement), and also eased sanctions for not having internal reporting procedures in place (currently, failure to comply with this duty is subject only to a fine).

The current draft bill provides that larger companies (benefitting from the services of 250+ individuals) will be required to adopt mandatory procedures within one month of the date of the Act’s entry into force (namely, within three months of its announcement in the official journal). The deadline for companies with 50-249 staff for adopting internal procedures remains unchanged: they will have more time to adopt their internal whistleblowing policies (until 17 December 2023).

We will keep you informed about all changes in this regard.