By now, most companies and organizations are familiar with the
concept of "whistleblowing" and in particular with the
Belgian Act of 28 November 2022 transposing the EU Whistleblowing
Directive for the private sector.
Indeed, since 17 December 2023, all legal entities in the
private sector with 50 up to 249 employees must have their own
internal whistleblowing channel. For companies of 250 employees or
more or organizations in the financial sector or the sector aimed
at preventing money laundering and terrorist financing, this was
already the case since 15 February 2023.
But the legislation was not clear on how to calculate the
50-employee threshold and, in particular, when exactly this
calculation should be made. The reference to the Act of 4 December
2007 on social elections raised doubts: should the threshold only
be assessed every four years, as for the social elections
procedure, or should it still be assessed on a more regular basis,
and if so, how is it
