Whistleblowing Schemes - Update On The Calculation Of The Threshold Of 50 Employees

• Published date: 27 March 2024
• Subject Matter: Employment and HR, Whistleblowing
• Law Firm: Claeys & Engels
• Author: Claeys & Engels

Which companies have the obligation to introduce an internal reporting channel? These are the legal entities with at least 50 employees. How this threshold of 50 employees should be calculated has now been clarified by the legislator.

Which companies have the obligation to introduce an internal reporting channel?

The obligation to establish an internal reporting channel (and procedure) lies with legal entities employing at least 50 employees. In other words, legal entities in the private sector with fewer than 50 employees are not required to provide an internal reporting channel.

Certain legal entities are required to provide internal reporting channels regardless of the number of employees. These include legal entities offering financial products or services and/or are subject to terrorism financing and money-laundering legislation. There is no employment threshold for these legal entities.

Calculation of the 50-employee threshold?

The employment threshold of 50 (or more) employees must be calculated according to the average of the employees employed within the legal entity within the meaning of the legislation on social elections. Applying the rules under social elections to calculate the threshold under the Whistleblowers Act does raise some questions. For instance, there is the question of which reference period should be considered for the calculation for the Whistleblowers Act. Indeed, under...