Whistleblower bill back in the Sejm

12 June 2024 | Knowledge, News

On 23 May, the Sejm (the lower house of the Polish Parliament) passed a bill on the protection of whistleblowers. This is yet another version of this document, which we have previously written about here. At the beginning of June, senators presented their amendments to the bill. The Sejm wants whistleblowing to cover abuses in the field of labour law, while the Senate thinks this is unnecessary. We summarise what has changed from the previous versions, what needs special attention and what amendments the Senate has made.

Common internal whistleblowing procedure for group companies

Following numerous requests from employers’ organisations, MPs decided to modify the rules on the implementation of the whistleblowing procedure in companies belonging to a single group.

Under the original version of the bill, only private companies with between 50 and 249 employees were allowed to establish common rules for the acceptance and verification of internal reports and the conduct of an investigation, provided that they ensured compliance of the procedures with the act.

In the course of parliamentary work, this possibility has also been extended to private entities that are members of a group of companies (within the meaning of the Competition and Consumer Protection Act of 16 February 2007).

In practice, such an amendment means that a single internal reporting procedure can be developed and implemented for use in all group companies.

Whistleblowing can also cover labour law issues

Another important change proposed by the Sejm was the extension of the closed list of areas in which whistleblowers can report violations to include labour law.

This may be important in the context of policies against bullying, discrimination and unequal treatment in employment that many employers have in place.

If the bill extends to employment law, employers will need to undertake a thorough review of any internal policies in this area and bring any existing policies into line with the whistleblowing and whistleblower protection policy.

Changes to definitions and scope of application of whistleblower provisions

The bill fine-tunes the glossary of statutory terms.

For example, the definition of a person associated with a whistleblower has been changed. Previously, this was a person who might suffer retaliation, including a colleague or family member of the whistleblower. Now, however, the circle of family members has been limited to persons referred to in Article 115 § 11 of the Criminal Code of 6 June 1997 – (Journal of Laws of 2024, item 17).

Therefore, only the following should be considered as family members associated with the whistleblower:

  • Spouse
  • Ascendants
  • Descendants
  • Siblings
  • Relatives in the same line or degree
  • Adoptees and their spouses
  • Life partners

The range of cases in which the whistleblower provisions will not apply has been extended.

Indeed, in accordance with the latest bill, the Whistleblowers Act will not be applicable not only to information covered by the provisions on the protection of classified information, but also to other information that under generally applicable laws is not subject to disclosure for reasons of public security.

Senate proposes changes for employers

The Senate has tabled a total of five amendments to the Whistleblowers Act. The most important one concerns the removal of labour law as an area where whistleblowers could report violations.

The senators took into account the fact that the Directive, which is being transposed into Polish law, does not mention labour law in the list of areas in which violations must be reported under the whistleblower protection provisions.

The senators believe that the Directive deliberately excluded this area of law. This is because EU labour law, including the Polish Labour Code, contains a number of guarantees protecting employees who disclose violations of the law, i.e. the aforementioned protection against bullying, discrimination or unequal treatment in employment.

The bill, together with the proposed amendments, will return to the Sejm for a vote. If the Sejm approves the Senate’s labour law amendment and the President of the Republic of Poland signs the bill into law, the above-mentioned obligations of employers to implement an internal whistleblowing and whistleblower protection procedure or the need to review internal anti-bullying and anti-discrimination procedures, will no longer apply.

When will the legislation come into force

In accordance with the bill, the new regulations would enter into force three months after their publication. The exceptions would be the provisions of Article 5(4), Article 25(1)(8) and Chapter 4, which would come into force six months after their promulgation.

The Act does not provide guidance on how to deal with internal whistleblowing procedures that businesses have put in place. There is no doubt that if such documents are found to be in any way inconsistent with the Whistleblowers Act, they will have to be repealed.

Any questions? Contact us

Angelika Stańko

Urszula Wójcik

Latest Knowledge

Announcement of Income Tax Reform

On 19 August, during a press conference, the Prime Minister announced a package of tax changes planned for next year. According to the announcement, the reform is intended, on the one hand, to ease the burden on the middle class and, on the other, to shift a greater fiscal burden onto the wealthiest individuals and the largest companies. We take a look at the proposals included in the announced package and explain what they might mean for taxpayers.

Family foundations and the tax authorities: what draft bill UD447 proposes and why this is not the end of the troubles

Family foundations were intended to provide entrepreneurs with a stable framework for intergenerational wealth management. Yet not even four years have passed since the first such foundations were established, and the rules governing their taxation are set to be changed once again. This is because the scale of interest and the practical problems uncovered have overwhelmed the drafters of the legislation, as best illustrated by the figures – 927 applications for individual tax rulings and 77 opinions issued from the Head of the National Revenue Administration. This does not, however, mean that family foundations are being used on a massive scale for aggressive tax optimisation. A significant proportion of the queries concerned simply how to correctly apply the complex regulations.

NIS2 and the National Cybersecurity System Act in transport: what you need to do before October 2026

The amended Act on the National Cybersecurity System (UKSC) has been in force since 3 April 2026. For transport sector undertakings, this means a specific compliance timeline, including an obligation to register with the National Cybersecurity System (KSC) registry by 3 October 2026. Failure to do so may result in substantial financial penalties, coupled with the risk of personal liability for senior management. Not every undertaking, however, automatically falls within the scope of the new regime. Read on to find out whether your organisation is affected and what you need to do before the deadline for preparation.

Family foundations: the government has done the maths and presented the bill

Three years. That’s how long we’ve been waiting for what the Council of Ministers had seen in the data from the outset – and has now disclosed in its review of the Family Foundation Act. The document not only diagnoses the problems, but also previews substantial changes to rules that founders and their advisers treated as settled and stable. And therein lies a problem that goes far beyond tax matters. If the rules of the game are changed while the game is being played, there can be neither planning stability nor trust in the law. It is no coincidence that one of the greatest concerns among entrepreneurs considering setting up a foundation is not the level of taxation, but the stability of the legal framework – which today is once again being called into question.

What the new swiss franc act means for banks

We now have a new Act on Special Measures for the Adjudication of Cases Concerning Loan Agreements Denominated in or Indexed to the Swiss Franc. The provisions come into force 14 days after publication. So now is a good time to look at what lies ahead and what banks should be doing today.

New draft Pay Transparency Act – what has changed since December 2025?

A second version of the draft act on strengthening the application of the right to equal pay for equal work or work of equal value between men and women has now been published. It refines procedures and deadlines and introduces a new supervisory body. We have already discussed the changes affecting the recruitment stage and the three pillars of the forthcoming pay transparency framework, noting that Poland will miss the EU transposition deadline of 7 June 2026. Now, we take a closer look at the further changes, new developments and risks that have emerged in the latest, April version of the draft.

Payment Services Regulation (PSR) – between consumer protection and due diligence

The draft Payment Services Regulation (PSR) is one of the most significant elements of the reform of the EU legal framework for payment services. Its principal aim is to enhance the security of cashless transactions and to reduce the scale of financial fraud, in particular that arising from the growth of digital channels. At the same time, the new rules are intended to introduce a liability model that will not result in risk being transferred entirely to financial institutions, whilst retaining an important role for independent due diligence on the part of the user.

Energy deregulation – key changes for businesses and energy consumers

The President has now signed the Energy Deregulation Act (UDER92). The new provisions cover both the relationships between energy undertakings and consumers, and matters relating to investment, district heating, and the administrative obligations of energy market participants. The Act introduces changes in the areas of billing, communication with consumers, grid connection, and the operations of undertakings in the energy and district heating sectors. We set out the key points to note.

Banking sector overview | Banking today and tomorrow | July 2026

Under the draft legislation, banks will be required to offer existing borrowers a switch from WIBOR-based to POLSTR-based interest rates, a mechanism intended to speed up the voluntary transition of financial instruments to the new benchmark. The banking sector has responded positively to the proposal, according to Tadeusz Białek, President of the Polish Bank Association.

Contact us:

Angelika Stańko

Angelika Stańko

Attorney-at-law / Senior Associate / Labour Law

+48 539 874 154

a.stanko@kochanski.pl