Protection for whistleblowers


Whistleblowing is more formally known as ‘making a protected disclosure’. The law protects you if you raise concerns about possible wrongdoing in your workplace. You are also protected if you are dismissed or penalised for reporting possible wrongdoing.

Changes to whistleblower legislation in 2022

On 21 July 2022, the Protected Disclosures (Amendment) Act 2022 was signed into law. It will be commenced or ‘take effect’ from 1 January 2023.

The Act updates the Protected Disclosures Act 2014 and transposes the EU Whistleblowing Directive into Irish law.

From 1 January 2023, the Act will:

  • Broaden the scope of the Protected Disclosures Act 2014 in relation to reporting of breaches of European Union law.
  • Include protections for board members, shareholders, volunteers, unpaid trainees and job applicants who make a protected disclosure.
  • Require organisations with more than 50 employees to have policies and processes for protected disclosures.
  • Reverse the burden of proof for penalisation cases. This means the employer will need to prove that any alleged penalisation was not a direct result of the employee making a protected disclosure.

The new Office of the Protected Disclosures Commissioner will also commence operations on 1 January 2023.

This page will be updated shortly.

What is a protected disclosure?

You make a protected disclosure if you are a worker and you disclose relevant information in a particular way. Information is relevant if it came to your attention in connection with your work and you reasonably believe that it tends to show wrongdoing.

Wrongdoing is widely defined and includes:

  • Commission of criminal offences
  • Failure to comply with legal obligations
  • Endangering the health and safety of individuals
  • Damaging the environment
  • Miscarriage of justice, misuse of public funds
  • Oppressive, discriminatory, grossly negligent or grossly mismanaged acts or omissions by a public body
  • Concealment or destruction of information about any of the above wrongdoing

Wrongdoing can take place in or outside Ireland.

If it is the worker’s or the employer’s role to detect, investigate or prosecute any wrongdoing or if the wrongdoing reported relates to a person other than the employer, then it is not a wrongdoing for the purpose of the Act. For example, a member of An Garda Síochána who reports wrongdoing by a person outside of An Garda Síochána will not be covered by this Act, as the wrongdoing will not have been committed by their employer.

Even if the information is proved to be incorrect, you are still protected, provided you had a reasonable belief in the information.

What workers are protected?

Under the 2014 Act, the following workers are protected:

  • Employees or former employees
  • Trainees
  • People working under a contract for services
  • Independent contractors
  • Agency worker
  • People on work experience and the Gardaí

The current legislation does not cover volunteers, board members, shareholders, unpaid trainees or job applicants but this will change in 2022 when the new legislation commences.

Retaining anonymity

In general, people who receive protected disclosures or who subsequently deal with them cannot disclose any information which may identify the person who made the disclosure. There are some exceptions to this, for example, if identifying the whistleblower is essential to the effective investigation of the matter or is required to prevent crime or risks to State security, public health or the environment.

Raising a grievance

A grievance is a concern an employee has about their terms and conditions of employment, working procedures or working conditions. For example, if you have a complaint around selection criteria for a promotional position or if you have a complaint around the allocation of overtime. Generally, grievance dealt with through an internal grievance procedure. However, some grievances may also be protected disclosures.

Reporting concerns

You can report a concern in different ways– to your employer, to a prescribed person or to an external person. Different standards apply depending on the person or body to whom you disclose. The Act sets out a tiered disclosure system to ensure that most reports are made to the employer.

Disclosure to your employer

The simplest form of disclosure is to your employer. In this case all that is required is a reasonable belief that the information disclosed shows or tends to show that the wrongdoing is occurring. If you are or were employed in a public body, you may report to the relevant Minister.

Disclosure to a prescribed person

You may choose to report to one of the prescribed persons listed in Protected Disclosures Act 2014 (Disclosure to Prescribed Persons) Order 2020.

In general, prescribed persons have regulatory functions in the area which are the subject of the allegations. Examples are the Central Bank, The Health and Safety Authority and the Data Protection Commission. You can get a full list of prescribed persons by sector on This list will help you find the right person or body to report to.

A disclosure you make to a prescribed person is a protected disclosure if:

  • You reasonably believe that the relevant wrongdoing is within the remit of the prescribed person and
  • The information you disclose and any allegation in it are substantially true (this is a higher standard than is required for disclosure to your employer)

Disclosure to an external person

A disclosure made to an external person, for example, a journalist, may be a protected disclosure if it meets a number of conditions:

  • You must reasonably believe that the information disclosed, and any allegation contained in it, are substantially true
  • You must not make the disclosure for personal gain
  • The making of the disclosure in public is in all the circumstances, reasonable

Assessment of what is reasonable

At least one of these conditions must be met:

  • At the time you make the disclosure you must reasonably believe that you will be penalised if you make the disclosure to the employer, a prescribed person or a Minister
  • Where there is no relevant prescribed person, you reasonably believe that it is likely that the evidence will be concealed or destroyed if you make the disclosure directly to your employer
  • You have previously made a disclosure of substantially the same information to the employer, a prescribed person or a Minister
  • The wrongdoing is of an exceptionally serious nature

The assessment of what is reasonable takes account of, among other things, the person the disclosure is made to, the seriousness of the wrongdoing, and whether any action was taken in cases where a previous disclosure was made.

Redress for employees

You are protected against being penalised (or punished) for making a protected disclosure. You are penalised if there is any act or omission that is detrimental to you, for example, dismissal, unfair treatment or threats of reprisal.

A disclosure is assumed to be protected until it is proved that it is not protected. Under the Protected Disclosures Act, the employer has to prove that the disclosure is not protected within the meaning of the Act.

Dismissal after making a protected disclosure

If you are dismissed from your employment because you made a protected disclosure, that dismissal is regarded as unfair. You may make a claim for unfair dismissal and if your claim succeeds, you may be awarded compensation of up to 5 years’ pay. (Generally, the maximum compensation in unfair dismissal cases is 2 years’ pay).

Unfair dismissal protection does not generally apply to employees with less than 1 year service, trainees or Gardaí. These restrictions do not apply where the dismissal is because of making a protected disclosure. (The restriction on members of the Defence Forces continues to apply).

Your motivation for making a protected disclosure may affect the level of compensation you are awarded. If the investigation of the wrongdoing was not your only or main motivation for making the disclosure, then the compensation awarded to you may be up to 25% less than it would otherwise be.

Penalties other than dismissal

If you make a protected disclosure, your employer is banned from penalising or threatening to penalise you or causing or allowing anyone else to do so. If you are penalised or threatened, you may make a complaint to the Workplace Relations Commission using the online complaint form available on You should make a complaint within 6 months (although this time can be extended to 12 months if there is a valid reason for the delay).

The adjudicator's decision on your complaint may require your employer to take a specific course of action and may award you compensation.


You or your employer may appeal the adjudicator's decision to the Labour Court. The Labour Court may refer a question of law arising in the case to the High Court. The High Court’s decision on the matter is final. You or your employer can appeal the Labour Court’s decision on a point of law to the High Court. Again, the decision of the High Court is final.

Civil actions

The Act provides for immunity from most civil actions for damages – in effect, you cannot be successfully sued for making a protected disclosure. You can sue a person who causes detriment to you because you made a protected disclosure. However, you cannot do this and also look for redress under the unfair dismissals legislation or make a complaint to the Workplace Relations Commission. If you are charged with unlawfully disclosing information, it is a defence that you were making what you reasonably thought to be a protected disclosure.

How to make a complaint

If you want to report a concern, you can do this in different ways– to your employer, to a prescribed person or to an external person. – See ‘Reporting concerns’ above.

You can get information on your rights and entitlements under employment legislation from the Workplace Relations Commission.

The Transparency Legal Advice Centre (TLAC) provides free legal advice to anyone who wishes to disclose wrongdoing, particularly under the Protected Disclosures Act. You can access this via the Speak Up helpline on 1800 844 866.

Employers' obligations

Public bodies such as government departments, local authorities and certain other publicly-funded bodies must establish and maintain a whistleblowing policy that covers procedures for the making of protected disclosures by current and former workers and for dealing with such disclosures. The public bodies must provide their employees with written information relating to these procedures. They must also publish an annual report setting out the number of protected disclosures made to them and the action taken.

There is no similar obligation on private sector employers. The Workplace Relations Commission has published the Code of Practice on Protected Disclosures Act 2014 , which includes a sample policy. It sets out in practical terms how a disclosure might be made and how an employer should handle such a disclosure.

Further information

Other legislation that protects whistleblowers

Before the Protected Disclosures Act 2014 came into effect, some sectors were already covered by whistleblowing legislation.

The Health Act 2004, as amended by the Health Act 2007, provides for the protection of employees and members of the public who disclose possible wrongdoing within the health sector.

The Protections for Persons Reporting Child Abuse Act 1998 provides protection from victimisation and civil liability for people reporting the abuse of children.

The Charities Act 2009 provides for the protection of people who report alleged breaches of the legislation to the Charities Regulatory Authority.

There are also arrangements in place in a number of other sectors. These sectoral arrangements are generally not limited to disclosures by employees but may also cover disclosures by members of the public. These sectoral arrangements remain in place but are now covered in some respects by the Protected Disclosures Act 2014.

Page edited: 13 October 2022