Labor Ministry postpones deadline for employers to implement procedures for whistleblowers to January 1, 2025 – which date applies?

Entry into force of the law on whistleblowers

The new Law on Whistleblowers which was promulgated on June 24, 2024, is scheduled to come into effect after three months, on September 25, 2024. By this date, employers with at least 50 employees or operating in certain sectors are required to implement a whistleblower notification procedure (except for external notifications, which according to the law must be implemented by December 25, 2024).

Ministry gives new deadline for implementing procedures for whistleblowers

In a statement released on August 6, 2024, the Ministry, at the request of “Dziennik Gazeta Prawna”, clarified that employers have been granted an extended timeframe to implement internal reporting procedures in the workplace.

The Ministry has stated that the deadline for implementing the procedures is not September 25, 2024, when the whistleblower law comes into effect. The Ministry of Family Affairs, Labor and Social Policy has indicated that the deadline for implementing the procedures is January 1, 2025. Following this date, sanctions will be applied to employers who have not complied with the law.

According to the law, legal entities with at least 50 people in gainful employment are required to implement whistleblower notification procedures. According to the law, the state of employment is assessed twice a year – on January 1 and July 1. 

According to the Ministry, the deadline for implementing the procedures is January 1, 2025, as this is when employers will be able to assess the state of employment for the first time after the law comes into force and determine whether they are required to implement the procedures.

Why has there been a new interpretation?

According to experts, the Ministry’s new interpretation is an attempt to rectify a situation in which employers and their organizations reported a vacatio legis that was too short, which prevented adequate preparation for the implementation of the procedures, and whose arguments were not taken into account in the legislative process.

It is important to note that failure to implement the procedures, despite the obligation, is punishable by a criminal sanction (fine), so employers are subject to strict liability. In light of these considerations, the new interpretation has prompted confusion and legal uncertainty among employers.

Which term is binding?

The ministry’s interpretation, however valid it may seem, is not a source of universally binding law. In view of this, there can be no certainty that if an employer complies with the later deadline, it will be considered lawful by law enforcement authorities.

Given the serious consequences that may result from the failure to implement the procedures by the statutory deadline, we recommend that entities that, due to the state of their employment, are required to implement the procedures by the date indicated so far – that is, by September 25, 2024.

It is recommended that the interpretation be treated as an auxiliary document. In the event that the procedures are not implemented by the deadline and proceedings are initiated, the interpretation can be used to reduce the liability of the entity in question (e.g., minimize the fine). Nevertheless, there is a considerable possibility that the interpretation will not shield such an entity from penalties.

If you have additional questions or would like support in the process of implementing the whistleblower notification procedure, we encourage you to contact the specialists in the labor law department of our law firm at: [email protected]