Malta
Art. 2 (2) - Extension of material scope beyond EU law
Maltese law extends the scope to include corruption, bribery, money laundering, and breaches of public procurement laws. It also covers financial mismanagement and abuse of power in public and private institutions.
Art. 4 (1) - Extension of personal scope (protected person)
Protection applies not only to employees but also to shareholders, volunteers, unpaid trainees, and individuals involved in pre-contractual negotiations.
Art. 6 (2) - Acceptance of anonymous reports
The law does not mandate the acceptance of anonymous reports, but if an anonymous whistleblower’s identity is later revealed, they receive full legal protection.
Art. 7 (2) - Encouraging internal reporting
The law mandates the establishment of internal reporting channels but does not introduce additional incentives for whistleblowers to use them.
Art. 8 (7) - Obligation for legal entities in the private sector with less than 50 workers
Companies with fewer than 50 employees are generally not required to establish internal reporting channels unless they operate in high-risk sectors, such as finance or public health.
Art. 8 (9) second subparagraph - Exemption for municipalities with fewer than 10.000 inhabitants / fewer than 50 workers / other entities with fewer than 50 workers
Municipalities and small public entities are generally exempt from the obligation to set up internal reporting channels.
Art. 8 (9) Third subparagraph - Shared internal reporting channels for municipalities
Municipalities are allowed to share internal reporting channels, provided they remain independent from external reporting mechanisms.
Art. 11 (1) - Authorities competent to receive external reports
The primary authority handling whistleblower reports is the External Whistleblowing Disclosure Unit within the Government of Malta. Other relevant authorities include the Financial Intelligence Analysis Unit (FIAU), the Malta Financial Services Authority (MFSA), and the Permanent Commission Against Corruption.
Art. 11 (3) first sentence - Competence of authorities to decide on the minority of external reports
Authorities have the competence to assess and decide whether an external report is minor and does not require follow-up.
Art. 11 (4) first sentence - Competence of authorities to decide on closing procedures regarding repetitive external reports
Authorities may close procedures on repetitive reports that do not provide new information, ensuring efficient use of resources.
Art. 11 (5) - Competence of authorities to handle particular external reports with priority
The law allows competent authorities to prioritize cases of significant public interest or urgent nature.
Art. 20 (2) - Financial assistance and support measures for reporting persons
Whistleblowers can receive legal aid and support from relevant authorities when facing retaliation.
Art. 21 (1) first sentence - Protection measures against retaliation
The law explicitly prohibits retaliation against whistleblowers and provides legal remedies, including compensation for damages.
Art. 23 (1) - Penalties
Hindering reporting, retaliating against whistleblowers, or breaching confidentiality obligations is punishable by significant fines.
Art. 23 (2) first sentence - Penalties for false reporting
Knowingly submitting a false whistleblower report constitutes an offense and is subject to financial penalties.
Art. 25 (1) - Further national rights of reporting persons
Whistleblowers are granted access to independent advisory services and protection against unfair dismissal.
Final remarks:
Malta’s Protection of the Whistleblower Act requires all employers to establish internal reporting channels for whistleblowing. However, the law does not specify penalties for entities that fail to set up these channels.
The Act does not provide for a transitional period for the establishment of internal reporting channels based on the size of the entity. Therefore, all obligated entities are required to comply without a specified grace period.