2. Protected reports and persons

Any information about possible illegal conduct

• that may be criminal offence
• that may be administrative offence with a fine of at least CZK 100,000
• that violates the Czech Whistleblower Protection Act (WPA)
• that violates other legal acts or EU legislation in 14 specific areas

Reporting person/whistleblowers

• individual who has obtained the information in the context of work (internal/external)
• possibility to exclude the receipt of reports from external workers and restrict to only      own employees/volunteers/interns
• prohibition of any retaliation

Other protected persons

• persons who have assisted the whistleblower
• an employee or colleague of the whistleblower
• any legal entity in which the whistleblower has an interest or holds an elected office
• the person for whom the employee works

Rights of protected persons

• compensation for damages, reversal of the burden of proof in the event of a dispute

3. Non-protected reports (not subject to new law)

• anonymous (name, surname and date of birth) – receipt of the employer’s discretion
• knowingly false / untruthful
• reports outside the material and personal scope of the new law (WPA)

4. Outsourcing / sharing of IRS

• outsourcing of IRS possible
• sharing of IRS only possible for employers with up to 249 employees
• the employer's liability is not affected

Sharing of IRS within Group (EU Commission questionable additional restrictions)

• requirement for a concurrent group and internal reporting system
• possibility for the reporting person to opt out of the concern solution

5. Fines

• employers – up to CZK 400,000 or CZK 1,000,000 (depending on the gravity of the offence)
• competent persons – up to CZK 50,000 or CZK 100,000 (depending on the gravity)
• knowingly false report by the whistleblower – up to CZK 50,000