If your company employs more than 50 people, you must therefore implement a whistleblower policy as part of your internal reporting process. Moreover, a whistleblower plays an essential role in maintaining transparency, accountability, and ethical behaviour at work. In addition, they help expose wrongdoing and encourage integrity throughout an organisation. Furthermore, the EU Whistleblowing Directive and the Dutch Whistleblower Protection Act safeguard individuals who report misconduct in good faith.
Recently, the Dutch government has introduced several updates to the law, consequently expanding its scope and reinforcing employee protection. Therefore, this article explains the fundamentals of the Whistleblower Protection Act, why it matters, and how companies in the Netherlands can stay compliant.
If your organisation needs help creating a compliant whistleblower policy, our HR experts can guide you through the process.
What Is a Whistleblower Protection Policy and Why Does It Matter?
In 2019, the European Parliament passed Directive (EU) 2019/1937, known as the EU Whistleblowing Directive, requiring EU member states to strengthen whistleblower protection laws. The Netherlands followed this directive and introduced the Whistleblower Protection Act (Wet bescherming klokkenluiders, Wbk) on 18 February 2023, replacing the older Whistleblowers Authority Act.
Under this new protection act, companies with 50 or more employees must create and maintain an internal reporting channel. They must also ensure that all reports are handled confidentially and that the whistleblower remains anonymous. The Act also shields whistleblowers from any form of retaliation.
Who Must Comply with the Whistleblower Protection Act?
The law applies to companies registered or operating in the Netherlands with 50 to 249 employees. Therefore, these businesses must take proactive steps to ensure full compliance with the whistleblower policy requirements.
What Does Whistleblowing Cover?
The protection act defines whistleblowing as the act of reporting:
- Wrongdoing that affects the public interest
- Violations of EU law
- Unethical or illegal professional behaviour in the workplace
Who Is Protected Under the Whistleblower Protection Act?
The Act protects a wide range of individuals, including:
- Current and former employees
- Company directors
- Freelancers and contractors
- Shareholders and suppliers
- Trainees, interns, and volunteers
- Job applicants
- Third parties such as relatives or colleagues who may be affected by the report
What Protections Does the Act Provide?
The Whistleblower Protection Act prevents employers from taking any retaliatory action such as:
- Suspension or dismissal
- Contract termination
- Demotion or withheld promotion
- Work location change or reassignment
- Poor performance references
- Disciplinary penalties
- Reputation damage, including online harassment
- Ending a contract for goods or services
Importantly, the employer must prove that any negative action taken against the whistleblower is unrelated to their report.
What Are the Company’s Obligations?
To comply with the Whistleblower Protection Act, every company must:
- Create an internal reporting channel
- Define what counts as reportable wrongdoing
- Appoint a responsible officer or department
- Acknowledge a report within seven days
- Provide feedback within three months
- Inform employees about the reporting procedure
- Protect the anonymity of whistleblowers
- Comply with GDPR regulations
Why an Integrity Policy Matters
An integrity policy builds the foundation for ethical workplace behaviour. It defines your company’s values and expected standards of conduct.Additionally, a whistleblower policy complements it by providing a safe and structured way for employees to report unethical or unlawful activities. Consequently, together they promote accountability, transparency, and trust across the organisation.
Reporting Procedures Under the Dutch Whistleblower Protection Act
Employees can now report wrongdoing directly to external authorities, without first going through internal channels. For this reason, it’s crucial to ensure your whistleblower policy works effectively and is clearly communicated to staff.
A transparent reporting system helps prevent external escalation and builds employee confidence. Regularly review both your whistleblower and integrity policies to ensure they reflect current legislation and your company’s ethical standards.
Conclusion
With the expanded Whistleblower Protection Act, more companies in the Netherlands must establish and maintain a whistleblower policy. By doing so, you not only comply with the law but also strengthen your company culture through transparency and integrity.
If your organisation needs support developing a compliant whistleblower policy or understanding how the protection act applies to your business, contact our HR experts for tailored guidance.






