EU Member States have until 17 December 2021 to implement the principles of the Whistleblower Protection Directive into national law.
By that date, the requirements of the Directive must be met by:
- private entities with more than 250 employees,
- all entities operating in the financial sector,
- all public entities. Communes/municipalities with fewer than 10,000 inhabitants may be exempted from this obligation by the national legislator.
Private entities with between 50 and 249 employees have until 17 December 2023 to comply with the Directive.