To whom does the Act apply?
The headcount threshold is assessed as of 1 January or 1 July of a given year and includes employees and persons performing paid work on a basis other than employment. No threshold applies to companies conducting financial, transport safety and environmental protection activities, who must have an internal whistleblowing procedure in place irrespective of the number of employees.
Who is a whistleblower?
A whistleblower is an individual who reports certain types of wrongdoing in a work-related context. Whistleblowers can report on breaches of the law in areas such as money laundering, data protection, and safety compliance, among others.
What are the employer’s obligations?
An internal reporting procedure must be established following 5 – 10 days of consultations with workplace trade unions or, in the absence of a trade union, representatives of persons performing work for the legal entity. The internal reporting procedure enters into force seven days after being communicated to employees.
The internal reporting procedure must include:
- A designated person who is authorised to received internal reports.
- How the internal reports should be transmitted (reporting channels).
- Who is authorised to take follow up actions, including investigations.
- A procedure for dealing with anonymous reports.
- The obligation to confirm receipt of the report to the whistleblower and the maximum time for providing a reply.
- The duty for follow-up actions to be undertaken with due care.
- Comprehensive information on how to submit an external report to the Commissioner for Human Rights or other appropriate authority.
What are the penalties for violating the Act?
An internal reporting procedure must be established following 5 – 10 days of consultations with workplace trade unions or, in the absence of a trade union, representatives of persons performing work for the legal entity. The internal reporting procedure enters into force seven days after being communicated to employees.
So, what should employers do now?
Employers should set up internal reporting channels, develop or review internal policies regarding reporting irregularities, establish internal reporting procedures and give appropriate training to individuals designated as being responsible for managing reports. If you need any support with this or would any further information, please get in touch with a member of the MDR ONE team.
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