Protected Disclosures in Ireland: Employer Duties for Internal Reporting Channels

Irish employers with 50 or more employees, and some smaller ones, must run an internal channel for workers to report wrongdoing. The rules come from the Protected Disclosures Act 2014 as amended by the Protected Disclosures (Amendment) Act 2022. This guide sets out the employer side: who needs a channel, what the channel must do, the timelines for responding and what the sources say about penalisation and complaints. It is written from the Workplace Relations Commission (WRC) and Citizens Information pages, and it complements our wider guide to whistleblowing and speak-up culture in the UK and Ireland.

A note on sources: the Citizens Information page was last edited on 19 January 2023, so some of its dates are written as future events. The WRC page is undated. Neither page gives penalty amounts for employers, so we do not state any. For the authoritative rules, read the Acts or take professional advice.

Who must have internal reporting channels

According to the WRC, the amended legislation has effect from 1 January 2023. Its employer page says organisations with 250 or more employees must establish internal channels and procedures, and that from 17 December 2023 the requirement applies to organisations with 50 or more employees. Citizens Information gives the same two thresholds and dates for private sector and charity employers. Both sources say the requirement applies regardless of size to all public sector bodies and to organisations in certain regulated areas. The WRC lists financial services, money laundering and terrorist financing prevention, transport safety, and offshore gas and oil safety. Citizens Information also lists environmental protection.

The sources do not describe any employer obligations for organisations with fewer than 50 employees outside those regulated sectors.

What the channel must look like

The WRC says the channel should be secure, compliant with GDPR, and protect the confidentiality of the reporting person and anyone named in the report. The organisation must designate a person or function to run it, maintain communication with the reporter, follow up on reports and give feedback. The WRC says that person or function should have sufficient independence and authority, and that staff operating the channel should be adequately trained. Outsourcing is permitted. Citizens Information says the channel can be run by an internal person or department or by an authorised external third party, and describes the designated person as impartial and competent. The organisation must promote the channel and make sure workers can access its procedures.

Procedures must also include a policy statement on the conditions, if any, under which anonymous reports will be followed up. The WRC page does not say what those conditions should be.

The timelines

• Acknowledge: all reports in writing within 7 days.
• Follow up: carry out diligent follow-up on every report.
• Feedback: give feedback on actions taken or envisaged within 3 months, with further feedback at 3-month intervals on request (per the WRC).

Neither source explains in detail what diligent follow-up requires in practice.

Penalisation and what employers must prove

Citizens Information says employers are banned from penalising or threatening to penalise a worker for making a protected disclosure, or from causing or allowing others to do so. Penalisation covers dismissal, unfair treatment and threats of reprisal. It says that from 1 January 2023 it also covers loss of promotion opportunity, a negative performance review or employment reference, and withholding training. A disclosure is presumed to be protected until proved otherwise, and the employer must prove it did not penalise the worker.

Complaints and compensation

Complaints go to the WRC and should be made within 6 months, which can be extended to 12 months where there is a valid reason for the delay. An adjudicator may order the employer to take a specific course of action and may award compensation, and either side may appeal to the Labour Court. For a dismissal linked to a protected disclosure, Citizens Information says compensation can be up to 5 years' pay, compared with a general maximum of 2 years' pay in unfair dismissal cases. It adds that compensation may be up to 25 per cent less if investigating the wrongdoing was not the worker's only or main motivation. The page gives no figure or cap for penalisation short of dismissal.

Enforcement against employers

The WRC says that failing to establish, maintain and operate internal channels and procedures is an offence. Where an offence by a body corporate is committed with the consent or connivance of, or is attributable to neglect by, a director, manager, secretary or other officer, that person can also be liable. The WRC says summary proceedings for these offences may be brought and prosecuted by the WRC. The WRC page does not give penalty amounts.

Our suggestions for HR and compliance teams

These are our own practical suggestions, not part of the sources:

• Set a tracker that logs the date each report is received, the 7-day acknowledgement and the 3-month feedback date, so deadlines are visible.
• Write down who the designated person or function is, who backs them up, and what training they have had.
• Review your anti-retaliation messaging for managers. Our guide to bullying and harassment at work may help you cover the behaviours that could look like penalisation.

Frequently asked questions

Does every Irish employer need an internal reporting channel?

No. The sources say organisations with 50 or more employees, all public sector bodies and organisations in certain regulated sectors must have one. They do not describe duties for smaller employers outside those sectors.

How quickly must a report be acknowledged?

In writing within 7 days.

When must the reporter get feedback?

Within 3 months on actions taken or envisaged, with further feedback at 3-month intervals on request, according to the WRC.

Can an outside provider run the channel?

Yes. Both sources say the channel can be outsourced to an authorised third party.

What is the time limit for a complaint to the WRC?

6 months, extendable to 12 months where there is a valid reason for the delay.

Next steps

Check whether your organisation falls within the 50-employee threshold or a regulated sector, then review your channel against the timelines above. You can also explore our CPD training options as part of planning compliance learning for your team.