The Protected Disclosures Act 2014 (the
"Act") provides protection for workers
(which includes employees, contractors and agency workers) who
report a "relevant wrongdoing" in the workplace.
The definition of a "relevant wrongdoing" includes the
following: criminal offences; failure to comply with legal
obligations (this does not include disclosures of breaches relating
to the worker's own terms of employment); health and safety
matters; unlawful or improper use of public money; and if
information in relation to any of the above is concealed or
destroyed. It is immaterial whether the relevant wrongdoing
occurred in Ireland or another jurisdiction and whether the
relevant law that has been breached is an Irish law or that of
another jurisdiction.