Art. 2 (2) - Extension of material scope beyond EU law

Protection will apply not only to violations of the law provided for by Directive 2019/1937 (the acts listed in the annex to the directive), but also to all violations of the law in the corresponding areas of national law listed in the directive, i.e.: public procurement, services, financial products and markets, prevention of money laundering and terrorist financing, product safety, transportation safety, environmental protection, radiological protection and nuclear safety, food and feed safety, animal health and welfare, public health, consumer protection, protection of privacy and personal data, security of networks and information and communication systems.

Art. 4 (1) - Extension of personal scope (protected person)

Yes. Additionally, protection extends to:
(i) temporary workers,
(ii) persons providing work on a basis other than an employment relationship, including under a civil law contract,
(iii) officers, such as police, intelligence, border guard officers, and
(iv) military personnel.

Art. 6 (2) - Acceptance of anonymous reports

(a) private sector regarding internal reporting: Generally, only subject to separate national regulations (Article 10(2)) of the Polish draft). However, in the case of retaliation following anonymous reporting, protection measures shall apply (Article 7 of the Polish draft).
(b) public sector regarding internal reporting: Id.
(c) competent authorities regarding external reporting: Id.

Art. 7 (2) - Encouraging internal reporting

There are no such incentives. It is possible to proceed with external reporting without submitting a prior internal report.

Art. 8 (7) - Obligation for legal entities in the private sector with less than 50 workers

There is no such obligation, unless the entity performs activities in the field of: (i) financial services, products and markets, (ii) prevention of money laundering and terrorist financing, (iii) transportation security, and (iv) environmental protection.

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

There is an obligation and Municipalities with fewer than 10,000 inhabitants are exempt. Entities with fewer than 50 employees are exempt.

Art. 8 (9) Third subparagraph - Shared internal reporting channels for municipalities

No. Such channels may be allowed with respect to private entities only (Article 28(3) of the Polish draft).

Art. 11 (1) - Authorities competent to receive external reports

(i) Ombudsman [Rzecznik Praw Obywatelskich] [https://bip.brpo.gov.pl/],
(ii) public authority [organ publiczny] – defined as: chief and central bodies, government administration, field government administration bodies and other state bodies, state bodies with the exception of the Ombudsman, executive bodies of local government units, regional audit chambers and the Polish Financial Supervision Authority.

Art. 11 (3) first sentence - Competence of authorities to decide on the minority of external reports


Art. 11 (4) first sentence - Competence of authorities to decide on closing procedures regarding repetitive external reports

Yes. (Article 38 of the Polish draft)

Art. 11 (5) - Competence of authorities to handle particular external reports with priority


Art. 20 (2) - Financial assistance and support measures for reporting persons


Art. 21 (1) first sentence - Protection measures against retaliation

Briefly explain what kind of protection measures are indicated in your national law: (i) Clear enumertion of typical illegal retaliation measures, (ii) criminal penalties inf the form of a fine or community service or imprisonment for up to 3 years in case of violations, (iii) victims of retaliation measures may claim damages.

Art. 23 (1) - Penalties

(a) hinder or attempt to hinder reporting: fine or community service (imprisonment for up to 2 years in cases of resorting to violence, threat or deception).
(b) retaliate against reporting person: fine or community service or imprisonment for up to 3 years.
(c) persons bringing vexatious proceedings against reporting person: n/a
(d) breach the duty of maintaining the confidentiality of reporting persons: community service or imprisonment for up to a year.

Art. 23 (2) first sentence - Penalties for false reporting

Please indicate penalties: (i) tort law: such person may be liable for damages towards a person who suffered harm as a reult of such false reporting; (ii) criminal penalties: such person may be subject to a fine, community service or punishment of imprisonment for up to 3 years.

Art. 25 (1) - Further national rights of reporting persons

There are no such further rights.

Final remarks: