Poland: Measures to require companies to implement whistleblower protection system

Entities employing at least 50 workers or more

Entities employing at least 50 workers or more

Pending legislation would implement a directive of the European Union to require entities employing at least 50 workers or more to develop and implement a whistleblower protection system.

According to the current version of the bill:

  • Legal entities in the private sector having between 50 to 249 workers would need to have a whistleblower protection system in place by 17 December 2023. 
  • Entities employing at least 250 workers would need to implement a whistleblower protection system as of the date of the law’s effective date.
  • Certain employers—such as accounting firms, shared-service centers, and holding companies—would need to establish internal reporting rules, regardless of the number of employees.

Read a December 2021 report prepared by the KPMG member firm in Poland

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.