/ Articles /
Legal
/

Whistleblowing Policies: New Legal Obligations

Mar 29, 2026
6
Min Read
Who should read this?

Founders, employers, HR professionals, and managers in Irish startups, SMEs, and companies of all sizes should read this to grasp whistleblowing requirements.

They'll learn to implement compliant policies, recognize protected disclosures, establish reporting channels, avoid penalisation, and mitigate severe legal risks under the 2022 Act.

Key Takeaways

  • A protected disclosure requires only reasonable belief in work-related wrongdoing; proof is not needed for protection.
  • The 2022 Act broadens protection to contractors, applicants, volunteers, former workers, and more.
  • Companies with 5+ employees must have accessible, confidential internal reporting channels with set timelines.
  • Penalisation is widely defined, with employer burden to disprove connection; small firms still exposed.
  • Penalties include up to 5 years' pay compensation, no service threshold, and criminal sanctions.

Frequently Asked Questions

What is a protected disclosure?

A protected disclosure is a report by a worker with reasonable grounds to believe it reveals wrongdoing in a work-related context. Relevant wrongdoing includes criminal offences, legal non-compliance, miscarriages of justice, health/safety endangerment, environmental damage, specific EU law breaches, or their concealment. Protection holds even if no wrongdoing is proven.

Who qualifies for protection under the 2022 Act?

Protection extends beyond employees to agency and temporary workers, independent contractors, self-employed, job applicants learning of issues in recruitment, shareholders, governing body members, volunteers, trainees, and former workers whose employment has ended.

What are the obligations for companies with five or more employees?

They must maintain a formal internal reporting channel allowing written or oral reports, acknowledge receipt within seven days, provide feedback within three months, ensure confidentiality of the reporter's identity, and designate an independent, competent person or department to handle reports.

What constitutes penalisation?

Penalisation is any act or omission causing detriment due to a protected disclosure, such as dismissal, demotion, pay reduction, transfer, disciplinary action, harassment, intimidation, reputation damage, or blacklisting. Employers must prove unrelated reasons if timing links to the disclosure.

What are the penalties for getting whistleblowing wrong?

Compensation up to five years' remuneration, no minimum service requirement, possible reinstatement or interim relief for dismissals, and criminal liability for individuals penalising reporters. Claims can be brought to the WRC with higher caps than unfair dismissal.

Explore our other topics