> Poland's 2024 whistleblower act: the broader 50-person threshold, the Ombudsman's external channel, and the official Polish rollout dates.

Source: https://ethicsportal.eu/whistleblower-laws/poland/
Updated: 2026-04-24

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# Whistleblower law in Poland

Poland implemented Directive (EU) 2019/1937 through the **Act of 14 June 2024 on the Protection of Whistleblowers**. The Polish regime uses a broader **50-person** threshold based on gainful work, not just standard employees.

## Applicable law

- [Act of 14 June 2024 on the Protection of Whistleblowers — official text PDF](https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20240000928/O/D20240928.pdf)
- [Ombudsman information for external reports](https://bip.brpo.gov.pl/pl/sygnalisci)

## Who must establish an internal channel

Internal reporting procedures are mandatory for legal entities for which gainful work is performed by **at least 50 persons**. This threshold is broader than a simple employee headcount. Internal obligations started on **25 September 2024**.

## External reporting authority

The [Rzecznik Praw Obywatelskich (Ombudsman)](https://bip.brpo.gov.pl/pl/sygnalisci) receives external reports and routes them to the competent public authority where required. External reporting started on **25 December 2024**.

## Data protection authority

For GDPR complaints about how whistleblowing data is processed, the relevant authority is the [Urząd Ochrony Danych Osobowych (UODO)](https://uodo.gov.pl/pl/501/3485).

## Key compliance points

- Poland's threshold counts persons performing gainful work, not only standard employees.
- Local governments may organise joint internal procedures through shared-service arrangements.
- The rollout is split: internal reporting from 25 September 2024, external reporting from 25 December 2024.
- Anonymous reports are accepted, but under Article 7(3) anonymous reporters are excluded from procedural protections that identified reporters receive — acknowledgment of receipt, feedback on the outcome, and the certificate of whistleblower status.

## The first year in practice

In its first annual report — published on 10 February 2026 by the Ombudsman's Whistleblowers Team — the Rzecznik Praw Obywatelskich set out how the external channel was used between 27 December 2024 and 31 December 2025:

- **690 submissions** were received, of which **223** were accepted as qualifying external reports.
- **175 submissions were anonymous**; of these, **72** were accepted and **54** were forwarded to the competent authority.
- The Ombudsman documented cases in which a confidential reporter's identity was disclosed to the people they had reported, underlining how much depends on disciplined handling of confidentiality once a report is received.

## Official sources

- [Act of 14 June 2024 on the Protection of Whistleblowers — official text PDF](https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20240000928/O/D20240928.pdf)
- [Ombudsman — whistleblowers page](https://bip.brpo.gov.pl/pl/sygnalisci)
- [Ombudsman — act enters into force notice](https://bip.brpo.gov.pl/pl/content/ustawa-o-ochronie-sygnalistow-wchodzi-w-zycie)
- [UODO — whistleblowing and data protection](https://uodo.gov.pl/pl/501/3485)

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