- within Accounting and Audit, Immigration and Insurance topic(s)
From 17 December 2023, employers in Ireland with 50 or more employees are required to comply with specific obligations under the Protected Disclosures Act, 2014 (as amended) (the "Act").
This Act requires in scope employers to take appropriate steps to establish, operate and maintain secure and confidential reporting channels and procedures for reporting persons to make protected disclosures, appoint impartial "Designated Person(s)" to acknowledge and follow up on reports, and provide feedback to "reporting persons" within specified periods.
Employers with 250 or more employees, public sector employers and, regardless of headcount, certain entities that are subject to EU law in a number of prescribed areas (including financial services), have been subject to these requirements since 1 January 2023.
The Department of Public Expenditure, NDP Delivery and Reform recently published statutory guidance on the Protected Disclosures Act, 2014 (as amended) ("Guidance") and a template whistleblowing policy. The Guidance replaces interim guidance published late last year.
Although the Guidance and template policy are non-binding and prepared for public bodies only, both documents are likely to inform the implementation of protected disclosures by private-sector employers in Ireland operating internal reporting channels and managing reports under the Act.
The Guidance contains a number of helpful explanations and interpretations of the Act that employers may find useful as a reference. This Guidance can be accessed here.
For an overview of the employer requirements under the Act, see our previous briefing here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
