Whistleblowing

Employment relationship: any legal relationship in which an employed person carries out an activity for and under the direction of an employer for remuneration or for self-employment,
Employer: a person who employs a natural person under an employment relationship,
Employed person: a natural person who, for remuneration, performs an activity for and under the direction of an employer within the framework of an employment relationship or self-employment.

Ensuring transparency: the operator of the internal whistleblowing system shall provide clear and easily accessible information on the operation of the internal whistleblowing system, the whistleblowing process and the whistleblowing systems and procedures under this Act.
Strict data processing rules: data processed under the internal whistleblowing system may only be transferred to a third country or an international organisation if the recipient of the transfer has given a legal undertaking to comply with the whistleblowing rules of this Act and subject to the provisions on the protection of personal data.
Conflict of interest and impartiality safeguards;
be able to receive the notification both orally and in writing;
be able to meet the statutory deadlines.

Information about an unlawful or suspected unlawful act or omission or other abuse may be reported in the internal abuse reporting system. If the employer has established rules of conduct for its employees that protect the public interest or overriding private interests under the conditions set out in Article 9(2) of Act I of 2012 on the Labour Code, the violation of these rules may be reported through the internal abuse reporting system.

Employees employed by the employer, employees whose employment relationship with the employer has been terminated, and persons seeking to establish an employment relationship with the employer for whom the procedure for the establishment of such a relationship has been started. a self-employed person, a sole proprietor, a sole proprietorship if it has a contractual relationship with the employer, a person who holds an ownership interest in the employer, and a person who is a member of the employer’s administrative, management or supervisory body, including a non-executive member, who has or has had a contractual relationship with the employer, who has started the procedure for establishing a contractual relationship with the employer, subcontractor, supplier or person under the supervision and direction of a trustee, trainees and volunteers who have entered into a legal or contractual relationship with the employer, a person who has commenced a procedure for the establishment of such a legal or contractual relationship with the employer and a person whose legal or contractual relationship with the employer has terminated.

The law lays down specific time limits for investigation and information.
Section 22(6) of the Act provides for discretionary powers to investigate the notification. Accordingly, an investigation of the notification may be waived if the notifier cannot be identified (i.e. in the case of anonymous notifications), if the notifier is not entitled to file a notification, if the notification is a repeat notification by the same notifier with the same content as the previous notification, or if the public interest or overriding reasons for the notification are not compelling.
Private interest would be disproportionate to the restriction of the rights of the person concerned resulting from the investigation of the notification.
Article 24 provides for the obligation to inform the notifier in writing of the investigation or non-examination of the notification and the grounds for non-examination, the outcome of the investigation of the notification and the measures taken or envisaged.