From 17 December 2023, employers in Ireland with 50 or more
employees are required to comply with specific obligations under
the Protected Disclosures Act, 2014 (as amended) (the
"Act").
This Act requires in scope employers to take appropriate steps
to establish, operate and maintain secure and confidential
reporting channels and procedures for reporting persons to make
protected disclosures, appoint impartial "Designated
Person(s)" to acknowledge and follow up on reports, and
provide feedback to "reporting persons" within specified
periods.
Employers with 250 or more employees, public sector employers
and, regardless of headcount, certain entities that are subject to
EU law in a number of prescribed areas (including financial
services), have been subject to these requirements since 1 January
2023.