The general threshold of 50 workers

Directive (EU) 2019/1937 requires legal entities in the private sector with 50 or more workers to establish internal reporting channels and procedures. The method of calculating workforce numbers and the exact national requirements must be confirmed before implementation.

Sectors where size is not the only criterion

The Directive provides that entities covered by certain Union acts listed in its Annex must establish channels in accordance with the applicable sectoral rules, irrespective of workforce size in specified areas. Member States may also extend obligations following an appropriate risk assessment.

Do not decide on a single question

Legal form, workforce, activity, location, sectoral legislation and national transposition rules should be assessed together.

Public-sector entities

Public-sector legal entities are covered by the Directive, but Member States may exempt municipalities with fewer than 10,000 inhabitants or fewer than 50 workers, and other entities with fewer than 50 workers. The applicable national rule must therefore be checked.

Groups and shared reporting resources

Private entities with 50 to 249 workers may share resources for receiving reports and conducting investigations, subject to the Directive's safeguards and the reporting person's ability to request follow-up at entity level. Group-wide arrangements must also be assessed against each country's transposition law.

Initial checklist

  • Identify the legal entity responsible for the channel.
  • Confirm workforce numbers and the applicable calculation method.
  • Check whether the activity is subject to sector-specific rules.
  • Assess entities, branches and group channels separately.
  • Document the conclusion and obtain legal advice where necessary.

The UNOVOX checker provides only an initial indication. The final conclusion must be based on the organisation's circumstances and applicable law.

Official source: Directive (EU) 2019/1937 — EUR-Lex. National transposition law must be checked for the country concerned. This content does not replace legal advice.