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Required by EU law for organizations with 50+ employees

Whistleblower law in Ireland #

Ireland implemented Directive (EU) 2019/1937 through the Protected Disclosures (Amendment) Act 2022, in force since 1 January 2023, building on the older Irish protected disclosures regime. For most private organisations, the main trigger is 50 workers, while Ireland’s external reporting structure combines a Protected Disclosures Commissioner with a long list of sectoral prescribed persons.

Applicable law #

Who must establish an internal channel #

Private organisations with at least 50 workers must establish an internal reporting channel. Public bodies are also covered under the Irish protected disclosures framework. Entities in the financial-services and anti-money-laundering, transport-safety, and environmental sectors are in scope regardless of headcount.

External reporting authority #

Ireland does not rely on a single universal subject-matter authority. The Office of the Protected Disclosures Commissioner acts as a routing channel when the worker is unsure of the correct recipient, while many sectoral prescribed persons also receive external disclosures directly.

Data protection authority #

For complaints about the processing of whistleblower data, the relevant authority is the Data Protection Commission .

Key compliance points #

Official sources #


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