Work on the Whistleblower Protection Act Resumed

12.01.2024

The draft of the Law on the Protection of Persons Reporting Violations of the Law (UC1) has been registered in the legislative and program registry of the Council of Ministers: https://www.gov.pl/web/premier/projekt-ustawy-o-ochronie-osob-zglaszajacych-naruszenia-prawa3. The aim of the proposed law is to implement Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019, on the protection of persons reporting violations of Union law.

The law is intended to provide protection for individuals reporting or disclosing information or reasonable suspicions of legal violations in the context related to work, regardless of the form of employment or service. Guarantees and legal remedies outlined in the law are also intended to be available to individuals other than those exclusively employed under an employment contract, such as contractors, subcontractors, suppliers, shareholders, partners, and members of legal entities’ bodies.

Protection will also extend to individuals making reports before the commencement of employment or any other legal employment-related relationship, as well as after its termination. The proposed law will exclude the possibility of reprisals or accusations against those reporting violations in accordance with the principles defined in the law.

Reporting legal violations will be possible through internal reporting channels established by private and public entities, external reporting channels to state authorities, and public disclosure. Procedures for reporting legal violations to state authorities, referred to as “external” channels, will be regulated by the law, along with the obligation to verify reports and take subsequent actions.

The Ombudsman will serve as the supporting institution for whistleblowers, fulfilling two roles: providing information and support to reporters and receiving external reports, conducting preliminary verification before forwarding them to the relevant institution for substantive examination. This institution will also be obliged to inform the whistleblower about the actions taken and provide the Ombudsman with comprehensive information regarding the actions taken in connection with the report.

The law will regulate the principles of receiving reports and providing feedback on subsequent actions. However, the procedures for reviewing reports, including the examination of information about alleged violations, as well as the scope and nature of actions taken, will not be subject to regulation by the law. Reports will cover actions and omissions violating the law in the areas specified in the law.

From 1 January 2024 changes in employee protection against termination of the contract

28.12.2023

Changes in the Civil Procedure Code foresee a reinforcement of employee protection. According to the new regulations, if the court awards compensation in favour of the employee in matters related to labour law, the court judgment will automatically be granted immediate enforceability for an amount not exceeding the monthly salary of the employee.

Additionally, if the court determines that the termination of the employment contract was ineffective or reinstates the employee, upon the employee’s request, the court will be empowered to compel the employer to continue employing the individual until the final conclusion of the proceedings.

From 1 January 2024, provisions governing court costs in cases concerning employees will also come into effect. In these employee disputes, irrespective of the value of the subject matter, the employee will not be required to bear court fees for filing a lawsuit if it pertains to labour law issues. It’s worth noting that this exemption covers documents such as complaints and applications for initiating non-litigious proceedings. However, there is one specific caveat: the employee will be liable to pay court costs in the case of an appeal if the value of the subject matter exceeds PLN 50,000.

Implementation of e-deliveries: not earlier than on 30 March 2024, and not later than on 1 January 2025

15.12.2023

Changes regarding the introduction of e-deliveries came into effect with the amendment to the law signed by the president. Initially, it was planned for attorneys-at-law to register their mailboxes by 10 December 2023, but the Ministry of Digital Affairs extended this deadline to 30 December 2023.

As per the earlier schedule, they were expected to use these addresses for communication with public and tax administration in line with the law on electronic deliveries, replacing registered mail with acknowledgment of receipt. This tool is designated for public institutions, businesses, professions of public trust, and citizens, although the latter are not obliged to set up special mailboxes.

The amendment mainly focuses on changing article 155 section 11, stipulating that the commencement of e-deliveries cannot occur before 30 March 2024, or after 1 January 2025. The phased implementation of regulations means that certain institutions, such as courts, the prosecution service, or law enforcement agencies, will need to apply these changes only from 1 October 2029.

The new National Risk Assessment for Money Laundering and Terrorism Financing is now available

08.12.2023

On 6 December 2023, a new National risk assessment for money laundering and terrorism financing was released by the General Inspector of Financial Information. This update follows the previous risk assessment issued in 2019.

This risk assessment is an extensive document presenting the functioning of financial and non-financial markets in Poland, analysing the phenomena of money laundering and terrorism financing. It holds particular significance for financial and non-financial institutions as it identifies risks associated with various products and transactions related to both money laundering and terrorism financing.

This new risk assessment covers multiple areas, including:

  1. the Polish financial and non-financial market,
  2. the phenomena of money laundering and terrorism financing,
  3. systems combatting these threats,
  4. specific risks associated with money laundering and terrorism financing,
  5. risk assessment considering various aspects.

The Anti-Money Laundering Act allows institutions to consider the National risk assessment in their internal risk assessments, although it is not a mandatory requirement. While institutions have the choice to incorporate it or not, regulatory bodies recommend doing so, potentially leading to more frequent risk assessment updates than the mandated biennial updates according to legal regulations.

Hence, it’s crucial for financial and non-financial institutions such as banks, payment institutions, or accounting offices to analyse this new risk assessment and adjust their internal risk assessments accordingly. After conducting the analysis, updating the risk assessment and obtaining approval as per the existing procedures will be necessary.

You can access the content of the National Risk Assessment via this link: https://www.gov.pl/web/finanse/krajowa-ocena-ryzyka-prania-pieniedzy-oraz-finansowania-terroryzmu.