There is no special provision in this regard in Angola. Protection is only granted in the course of criminal action at the request of a whistleblower or by decision of the Public Prosecutor's Office.

Whistleblowing is not yet regulated in Argentina.

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The EU Whistleblower Directive was implemented in Austria through the Whistleblower Protection Act (“HinweisgeberInnenschutzgesetz” or “HSchG”) and applies to all entities with more than 50 employees. The HSchG implements the EU-Whistleblower Directive and provides for an extended scope of concerns to be reported and the obligation to implement an internal reporting channel. In some cases (eg, for obstructing and pressuring whistleblowers and for unlawfully revealing their identities) the law provides for administrative fines of up to EUR20,000.  

While there is no standalone whistleblowing law, provisions in the Labor Law encourage employees to raise concerns about corporate wrongdoing.

In accordance with the Belgian legislation transposing the Whistleblowing Directive, entities with more than 50 employees must set up an internal reporting channel. Further, entities with at least 250 employees are obliged to also handle complaints made anonymously.. Non-compliance with the obligation to set up an internal reporting channel is severely sanctioned.

Currently the legal protection of whistleblowers is limited to corruption cases. There is no legislation regarding whistleblower protections in the private sector. However, it is common for companies to adopt whistleblowing channels. The whistleblowing channel should assure the preservation of the whistleblower's anonymity throughout the process, and, although not a legal requirement, it should provide protection against retaliation.

All Canadian jurisdictions have legislation which prohibits retaliation for employees asserting their ‎rights under applicable labor and employment legislation. An employee who suffers retaliation may ‎have a civil cause of action and/or access to a specialized tribunal or commission. In addition, ‎employers may face criminal sanctions for unlawful retaliation under the Criminal Code of Canada ‎which prohibits employers from threatening or taking disciplinary action against, demoting or ‎terminating an employee in order to deter them from reporting information regarding an offense ‎they believe has been or is being committed by their employer to a relevant authority.‎

There are no regulations regarding whistleblowing in non-governmental entities. However, an employer may implement a whistleblowing policy and regulate it in the company’s Internal Regulations.

No separate legislation on whistleblower protection; however, certain clauses of some laws and regulations (eg, Criminal Procedure Law, Law on the Protection of Women’s Rights and Interests, Regulations on Labor Security Supervision) encourage employees to raise concerns about the company’s lack of compliance to the government or police. 

Employers are entitled to set up their whistleblowing programs at their sole and absolute discretion.

There are no specific laws addressing whistleblower protections; however, there are several sectorial rules that address internal whistleblowing hotlines, such as the Chapter X and Chapter XIII of the Legal Basic Circular issued by the Superintendence of Corporations, which provide that that the denouncing of Money Laundering or Corruption should be incentivized, without fear of labor retaliations.

The Whistleblower Protection Act implementing the EU Whistleblower Protection Directive is effective.

On June 24, 2021, Denmark passed the Whistleblower Protection Act in accordance with the requirements set out in the EU Whistleblowing Directive (2019/1937) of 23 October 2019. The new Danish Act stipulates that all employers, both private and public, with at least 50 employees must set up an internal whistleblower system through which employees can raise concerns. The rules entered into force for public authorities and for private companies with more than 249 employees on December 17, 2021 and for private companies with 50 to 249 employees on December 17, 2023.

The Act protects whistleblowers against reprisals, including dismissal and other detrimental treatment when the whistleblower raises a concern that they have become aware of in connection with work-related activities and the information falls within the scope of the Act. The whistleblower is entitled to compensation if they have been subjected to reprisals, and dismissal may also be cancelled.

The new law implementing the EU Whistleblower Protection Directive has entered into force and includes protection for whistleblowers.

French law protects whistleblowers from any penalty, sanction, or dismissal. Indeed, any decision pronounced by the employer because of the whistleblower’s reports are prohibited. Additionally, their dismissal is null and void.

To benefit from this protection, whistleblowers shall respect a process establishing different stages of alert.

Additionally, companies employing at least 50 employees must implement an appropriate internal procedure to collect whistleblowing reports, through internal regulation.

Impeaching an employee from doing an alert is punishable by up to 1 year of imprisonment and a fine up to EUR15,000 for the company's legal representative and EUR75,000 for the company as a legal entity

The Whistleblower Protection Act requires companies with more than 50 employees to provide local reporting channels for reports of breaches of national and EU laws. The law provides for a list of administrative offenses for violations.

Hong Kong does not have specific legislation which provides for whistleblower protections. There are only piecemeal provisions in various ordinances that provide limited scope of protection to certain whistleblowers for the reporting of specific matters.

Note that listed companies are required to adopt a whistleblowing policy and system as part of the Corporate Governance Code, and it may be prudent for all employers to do so in order to encourage employees to raise concerns internally in the 1st instance.

In line with the EU Whistleblower Directive, Hungary adopted the Whistleblower Protection Act on May 25, 2023. In principle, employers with at least 50 employees are required to establish an internal reporting channel. For employers with under 50 employees, the internal reporting channel is optional, however, it is mandatory if there are special factors, such as an employer is subject to AML regulation (eg, accountants and auditors). Employers with 50 to 249 employees may jointly establish an internal reporting channel.

There are currently no laws that encourage or incentivize employees to raise concerns about corporate wrongdoing. However, employers may adopt policies to offer (i) protection from retaliation and victimization; and/or (ii) financial incentives to encourage employees to report misconduct.

In addition, the Companies Act, 2013 (Companies Act), the Companies (Meetings of Board and its Powers) Rules, 2014 and the Securities and Exchange Board of India’s (Listing obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR) require companies to establish a mechanism for the reporting of complaints and genuine concerns raised by directors or employees of a company and to ensure adequate protection for whistleblowers. While the obligations under the SEBI LODR are applicable to publicly-listed companies, the provisions of the Companies Act are applicable to:

1. Listed companies;
2. Companies which accept deposits from the public; or
3. Companies which have borrowed money from banks and public financial institutions in excess of INR 50 crores.

Additionally, the Whistleblowers Protection Act, 2011 (WP Act) governs whistleblowing complaints relating to government companies, public servants, public authorities, public sector organizations, etc. 

The Indonesian Employment law does not explicitly address whistleblowing. However, it provides protection for employees who have knowledge of a criminal act of the employer by prohibiting the employer from terminating the employee for the reason that the employee reports to the authorities the alleged crime committed by the employee.

The employer may establish whistleblowing protections under their company regulations or a collective labor agreement, as applicable.

A new national law has been introduced to implement the EU Whistleblower Protection Directive which significantly expands the scope of the protections for those who make protected disclosures and places enhanced obligations on organizations.

Statutory whistleblower protections apply. The existing statute is very general and prohibits discrimination or retaliation against whistleblowers.

Legislative decree no. 24/2023 transposing the EU Directive (2019/1937) on whistleblowing was published on March 10, 2023. Private companies are mandated to establish an internal reporting channel if they meet specific conditions. In addition, the establishment of an external reporting channel (at ANAC) is also envisaged. See Whistleblowing Laws in Europe: An international guide.

Under the Whistleblower Protection Act, "reportable facts" are those which concern breaches of certain specified legislation, including the Penal Code, the Securities Trade Act, and the Act on the Protection of Personal Information, as well as other laws concerning consumer protection, environmental conservation, unfair competition, and the protection of citizen's lives, bodies, property and other interests. Employees who engage in whistleblowing under the Act may not be terminated or subject to any other disadvantageous treatment due to the whistleblowing. Additionally, the employer cannot claim damages against the whistleblower due to whistleblowing. As of June 2020, the Act also requires employers with more than 300 employees to designate a contact person to receive whistleblowing complaints and implement a system to support this process.

The Bribery Act 2016 imposes a duty on both public and private entities to put in place appropriate procedures to prevent bribery and corruption. It also makes it an offense for any person to demote, admonish or dismiss from employment, intimidate, harass or transfer a whistleblower to unfavorable working conditions. A person convicted of the offense is liable upon conviction to a fine not exceeding KES1 million or to imprisonment for a term not exceeding 1 year or to both.

While there are currently no statutory protection for whistleblowers under the Labor Law, there are discussions about a dedicated law to offer protection to whistleblowers.

The Law of 16 May 2023 implementing the EU Whistleblower Protection Directive entered into force on December 17, 2023. It provides for various obligations relating to the protection of whistleblowers and the creation of internal reporting channels in companies as well as external reporting channels with various local administrative authorities. 

The Whistleblower Protection Act 2010 protects individuals who make a disclosure of improper conduct to an enforcement agency. Malaysian law does not protect whistleblowers in the context of disclosures made to an employer.

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Whistleblowers in Morocco are granted the confidentiality of their identity during the entirety of the whistleblowing process, their identity may only be shared with limited authorized staff.

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On February 18, 2023, the Whistleblowers Protection Act entered into force. The act aims to better protect the legal position of whistleblowers. Every employer with 50 or more employees is obliged to establish an internal reporting channel for employees to report suspected breaches. An internal reporting scheme must meet certain requirements (eg, a reasonable timeframe and the manner in which a report must be made). 

The Protected Disclosures (Protection of Whistleblowers) Act 2022 allows employees to make protected disclosures regarding suspected serious wrongdoing within their organization. Disclosures can be made within an organization or to an appropriate authority. Disclosers are entitled to confidentiality, non-retaliation and no less favorable treatment, and immunity from civil, criminal, and disciplinary proceedings. These protections apply even if the discloser is mistaken and there is no serious wrongdoing. An organization must respond to a protected disclosure being made within 20 working days or advise the discloser of the timeline if the 20-day period is unfeasible.

There are no statutory whistleblowing provisions that apply to all employers. However, several notable whistleblowing policies, mechanisms and guidelines have been implemented by government parastatals and institutions across different sectors. The key collective principles include confidentiality, anonymity, good faith, restitution, etc. Many employers in the private sector have also established internal whistleblowing policies with similar objectives.

The Nigerian Courts have also provided a layer of protection for whistleblowers in holding that whistleblowing is not an acceptable ground for disciplinary action.

Employees have the right to notify censurable conditions at the employer's undertaking and are protected against retaliation on that basis. Employers are required to have certain procedures regarding whistleblowing.

There is no specific whistleblower legislation, and the Labor Law does not address this issue in detail. The Labor Law does provide the employee the right to leave their job and receive compensation if the employer or its representative commits an act contrary to morals against the employee.

National law provides protections for an individual who reports acts of corruption and penalizes reports made in bad faith.

Employers have the duty to protect the complainant of gender-based sexual harassment from retaliation. (Safe Spaces Act, Republic Act No. 11313).

It shall be unlawful for an employer to refuse to pay or to reduce the wages and benefits, discharge, or in any manner discriminate against any employee who has filed any complaint or instituted any proceeding regarding wages, or has testified or is about to testify in such proceedings. (Article 118, Labor Code of the Philippines.

Poland has not yet implemented the EU Directive 2019/1937 regarding Whistleblowing, however, a bill has been drafted. This bill applies to all employees, including people performing work on the basis of civil law contracts, as well as former employees and applicants for employment. Anyone who reports or discloses information on a violation of the law obtained in a work-related context will be protected under this law.

Every employer with more than 50 employees will have to establish internal regulations on whistleblowing. The regulations will have to be agreed with the company’s trade unions – or consulted with employee representatives if there are no trade unions in the company.  

A national law implementing the EU Whistleblower Protection Directive entered into force on June 18, 2022 (Law no. 93/2021, December 20, 2022), requiring companies with 50 or more employees and other  entities that meet certain legal requirements to implement internal reporting channels and defining the legal protection framework for whistleblowers.

There are no provisions in the Labor Law that expressly deal with whistleblowing; however, QFC employment regulations address whistleblowing. The Ministry of Labor has established a unified platform for complaints whereby employment violations may be confidentially reported to the Ministry of Labor.

On December 22, 2022, the law on the protection of whistleblowers in a public interest entered into force, transposing the EU Directive 2019/1937 on the protection of persons who report breaches of Union law. This is now the general framework for the protection of reporting persons who are aware of information (including reasonable suspicions) on breaches of the law which are likely to occur or have occurred in a work-related context.

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There is no standalone whistleblowing law; however, individuals are encouraged to report non-compliant behavior or Labor Law violations to the HRSD and bribery or corruption to the National Anti-Corruption Commission.

There is currently no stand-alone legislation in Singapore which provides a framework for protection against dismissal for employees who “blow the whistle” on wrongdoing or criminal behaviour; however, there are several statutory provisions that offer some form of protection for whistleblowers under Singapore law. For example, section 208 of the Companies Act 1967 offers protection to company auditors by ensuring that they will not be liable for defamation for any statement made in the course of their duties. Section 36 of the Prevention of Corruption Act 1960 ensures that a complainant’s identity will not be disclosed, even during court proceedings, unless the court finds that they have willfully made in the complaint a material statement which they knew or believed to be false or did not believe to be true, or if in any other proceeding the court is of the opinion that justice cannot be fully done between the parties thereto without the discovery of the informer. Sections 39 and 40A of the Corruption, Drug-trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 (CDSA) provides statutory protection to whistleblowers if such whistleblower has information or suspicion that any property may be connected with any act which may constitute drug dealing or criminal conduct provided certain criteria are met. Sections 43 and 44 of the CDSA also provides statutory protection to whistleblowers in relation to money-laundering offences provided certain criteria are met.

There are no restrictions against a corporate whistleblowing program, and employers are free to dictate the terms of the same (provided they company with other applicable laws, such as data protection laws).

As of September 1, 2023, Slovakia introduced significant changes to the existing whistleblowing regulation extending the protection of whistleblowers by transposing the EU Whistleblower Directive. Note also that the Whistleblower Protection Office (which started its operations in September 2021) was established focusing on educational activities and raising public and employer awareness of whistleblowing and the protection of whistleblowers. Legal protection is granted to a wider range of relationships than before so that, not only whistleblowers in employment relationships are protected, but also whistleblowers in other similar relationships (for example , commercial relationships of managing directors or self-employed persons, contractors, interns, volunteers and others, including pre-contractual or post-contractual relationships). The amendment extended the range of employers that must appoint an internal responsible person and elaborate an internal reporting system. The Whistleblower Protection Office may impose significant fines up to EUR100,000.

The Protected Disclosures Act, 2000 protects employees and workers from an occupational detriment as a result of having made a protected disclosure. The Companies Act, 2008 extends whistleblowing protection to, among others, suppliers of goods or services to the company, which may include all types of personal services, irrespective of classification as employee or independent contractor.

On September 30, 2011, the Whistleblower Protection Act (“WPA”) was enacted to encourage internal reporting or whistleblowing of misconduct that is against the “public interest” by establishing certain protection for whistleblowers. The WPA only applies to whistleblowing of misconduct related to violations of specific laws listed in the WPA (ie, Monopoly Regulation and Fair Trade Act, Personal Information Protection Act, Act on Prohibition of Bribery to Foreign Public Officials in International Trade, etc.). Therefore, many types of misconduct which can occur in private companies (eg, accounting fraud, embezzlement, misappropriation of business, sexual harassment) fall outside the scope of the WPA.

On February 21, 2023, Law 2/2023 of February 20 on the protection of persons who report breaches of the law and on combating corruption was published in the Official Spanish Gazette. This new law transposes the EU Whistleblowing Directive and requires certain entities to have in place an internal information channel (ie, reporting channel), together with a management and protection system for the persons who report breaches of the law and prevents retaliation against them.

Companies with 50 or more employees are obliged to implement a reporting channel. However, there are some entities that due to their activity are obliged to implement the reporting channel regardless of their headcount (ie, companies subject to anti money laundering regulations).

Whistleblowing is regulated by the Swedish Act (2021:890) on protection of persons reporting irregularities (the Whistleblower Act). The Whistleblower Act entered into force on December 17, 2021 to implement the European Parliament's and the Council's directive on the protection of persons reporting violations of EU law. See “Whistleblowing Laws in Europe: An international guide.”

There is no specific law in Switzerland protecting whistleblowers from dismissal by their employer. Pursuant to case law, employees must first report misconduct internally to the employer. If all means of internal report have been exhausted without any reaction from the employer, the employee may then disclose the issue to the relevant authorities. It is only as a last resort, in case of failure of the authorities to take any action, and provided it is justified by the circumstances (overriding public interest), that the employee may consider making the misconduct public.

Employers are not required to establish a whistleblowing system (eg, hotline) but can do so on a voluntary basis. It is generally considered best practice.

• 2nd tier: mandatory occupational insurance (the employer can agree to an occupational insurance plan over and above the mandatory requirements);
• 3rd tier (optional and not related to the employment relationship): voluntary payments with exemption.

The competent authorities are required to keep the identities of employees who file complaints confidential. Anyone who violates whistleblower provisions will be liable for any loss or damage sustained by the complainant and may be subject to civil and criminal liability.

The system of whistleblowing under Thai laws relates to acts of corruption of public officers. There is not a centralized law which sets out the whistleblowing mechanism and protection of whistleblowers in private organizations. The process of whistleblowing and criteria of procedure will normally be found in the company’s work rules and internal regulations related to channels for whistleblowers, the investigation process, and suspension or termination of employment of the alleged wrongdoer.

Tunisia adopted the Organic Law No. 2017-10 of March 7, 2017, which sets forth the terms and procedures for reporting corruption and mechanisms for protecting whistleblowers.

The concept of whistleblowing is not regulated under any specific regulations in Turkish law, although Article 9 of the European Council Civil Law Convention on Corruption and Article 33 of the United Nations Convention against Corruption, which are in force in Turkey, bring forth an obligation on States Parties for legislating on the protection of whistleblowers. General provisions of the Turkish Criminal Code, Turkish Code of Obligations and Turkish Labor Law provide information regarding the legal whistleblower framework, under Turkish Law.

Under Turkish law, the concept of whistleblowing is mostly regarded as an obligation. For example, under the Turkish Code of Obligations, employees are implicitly obligated to notify their employer about unlawful situations which may harm the employer’s financial well-being and reputation. The Turkish Criminal Code provides that all individuals with knowledge of a criminal offense which (i) is still in progress or (ii) has been committed but its consequences can still be avoided or limited, must report such offense to the relevant authorities. Failure to report such criminal offense may be punishable by imprisonment up to 1 year. 

In addition, Turkish Labor Law specifically prohibits employers from terminating an employment agreement on the basis that an employee has filed a complaint or participated in proceedings against the employer or sought the fulfillment of obligations or rights arising from the employment agreement.

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An employee who has reported possible facts of corruption or corruption-related offenses or other violations of the Law of Ukraine "On Prevention of Corruption" committed by another person may not be dismissed or forced to resign, brought to disciplinary responsibility in connection with such report, or subjected to other negative measures or the threat of such measures. Corruption whistleblowers also enjoy other rights and guarantees of protection established by the Law of Ukraine "On Prevention of Corruption."

Whistleblowers are not specifically recognized under the Labor Law.

However, under the DIFC Operating Law No.7 of 2018, those who make good-faith disclosures in accordance with the law shall not be subject to any legal or contractual liability; subject to any contractual, civil or other remedy; dismissed from employment; or otherwise subject to any discrimination as a result of their disclosure.

Similarly, the ADGM has “Guiding Principles on Whistleblowing” which sets out its policy on non-retaliation and discrimination against those who blow the whistle.

Employees are protected from being dismissed, and employees and workers are protected from being subjected to a detriment because they made a protected disclosure. Disclosures qualify for protection if they are a disclosure of information that, in the reasonable belief of the worker, tends to show that 1 of following has occurred, is occurring, or is likely to occur:

• A criminal offense
• Breach of any legal obligation
• Miscarriage of justice
• Danger to the health and safety of any individual
• Damage to the environment
• The deliberate concealing of information about any of the above

The worker must also reasonably believe that the disclosure is in the public interest.

The legislation encourages disclosure to the employer as the primary method of whistleblowing. However, disclosures to external parties are also protected in some circumstances.

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There is no special protection for employees who ‘blow the whistle’. However, health and safety representatives are responsible for informing the employer and labour authorities of potential health and safety risks at the workplace.  These employees are granted immunity from dismissal (they cannot be terminated, demoted or transferred without prior authorization from the Labor Inspectorate).

Whistleblowing or denunciation is mainly handled in accordance with the Law on Denunciation No. 25/2018/QH14, the Criminal Proceedings Code No. 101/2015/QH13 and the Anti-Corruption Law No. 36/2018/QH14.

Denunciation may be made verbally or in writing. Generally, after receipt of the denunciation, the competent authority will verify the information of the denouncer and the contents of denunciation in order to issue a written conclusion within a period up to 30 days. This may be extended for an additional period of up to 60 days, subject to the complexity of the case. The conclusion must be disclosed publicly in accordance with the laws.

Denouncers and their relatives are protected by certain legal mechanisms. Although the denouncers must give their name and address when making the denunciation, their identifying information may be kept confidential.

Under certain circumstances as provided in the Criminal Code No. 100/2015/QH13, dated November 27, 2015, failure to denounce a criminal violation or corrupt act may subject the relevant person to a penalty of up to 3 years’ imprisonment.