• Legal system, currency, language

    Constitutional. The official currency is the Kwanza (AOA). The official language is Portuguese.

  • Corporate presence requirements & payroll set-up

    A foreign entity may engage employees in Angola with proper payroll registrations, subject to business, corporate and tax considerations. The employer is responsible for withholding from an employee's pay, and delivering to the tax authority, income tax and contributions to Angolan social security. The level of income tax is defined by the government and varies in line with the employee's salary.

  • Pre-hire checks


    Immigration compliance and pre-hire medical examinations.


    Reference and education checks are permissible.

  • Immigration

    Criminal and medical checks must be issued by competent authorities, a criminal record must be issued by the home country and a medical certificate must be issued by a doctor in the employee’s home country.

    The visa/work permit requirements for overseas nationals to work in Angola are having a recognized travel document valid for the Angolan territory for at least 6 months, being of legal age, not being included in the national list of undesirable persons prohibited from entering into the national territory, not constituting a danger to public order or to social security interests, complying with all health regulations established by the Ministry of Health for entry into the national territory, having an employment contract or promissory employment contract, having a certificate of professional and educational qualifications and curriculum vitae, and obtaining a positive opinion of the competent Ministry.

  • Hiring options


    Indefinite-term contract (which is the rule), fixed-term or open-term (ie, a term contract whose termination date has not yet been defined, but that will be terminated as soon as the underlying need for contracting is no longer verified – for example, as a contract to cover absence), part-time contract, telework contract and contract under service commission regime – a particular type of contract for high-level employees which provides flexibility for termination and is not common. The parties may execute an employment contract for a fixed term or open term, which must be done in writing. Part-time, fixed-term and open-term employees may not be discriminated against due to their status.

    Independent contractor

    Independent contractors may be engaged directly by the company or via a personal services company. Engagement may be subject to misclassification exposure. The factors that tend to indicate an individual is an employee (rather than, for example, a self-employed independent contractor) are the existence of a work schedule, the scheduling of vacation, the worker’s legal subordination to the company, the company’s authority, direction and disciplinary powers, control of punctuality and attendance over the individual, integration into the structure of the company and use of work tools belonging to the company, among others.

    In the event of misclassification, the relationship may be converted into an employment relationship on a permanent basis, and the employer may be liable to pay: a fine for non-compliance, employment entitlements owed as of the commencement of the activity and social security contributions.

    Agency worker

    Agency workers may only be engaged to fulfill a temporary need for work. The agency work contract duration depends on the underlying reason for hiring and does not typically exceed 24 months. Agency workers have the right to equal treatment to employees in relation to pay and other regular benefits.

  • Employment contracts & policies

    Employment contracts

    Written employment contracts are common but not mandatory, except for fixed-term, part-time, telework and service commission regime contracts as well as contracts with foreign employees and underage employees. Employment contracts cannot contain conditions that are less favorable to employees than mandatory employment legislation.

    Probationary periods


    Employment contracts for an unlimited period of time may be subject to a probation period corresponding to the first 60 days of performance of work; the parties may, by written agreement, reduce or waive this period.

    The parties may extend the probation period, in writing, to up to 6 months in case of employees who perform management duties.

    In an employment contract for a fixed-term, the parties may set forth a probation period in writing, and its duration cannot exceed 30 days.


    Employers with more than 50 employees must, in order to organize the work and labor discipline, draft and approve work rules or policies defining rules for the technical organization of work, work discipline, safety, hygiene and health protection of work, performance indicators, a remuneration system, working hours for the several sections of the company or work center, control of entrances and exits and circulation within the premises of the company, and surveillance and control of production.

    Employers with 50 or fewer employees may, but are not required to, implement employee policies or handbooks on the matters described above.

    Third-party approval

    Whenever the employee’s handbook or any other rules and regulations establish rules on performance and discipline, remuneration systems, work performance or safety, hygiene and health protection at work, the employer must forward such regulations for information and registration purposes to the General Labor Inspectorate.

  • Language requirements

    Portuguese. Nevertheless, employment contracts and other documents may be drafted in a bilingual template.

  • Working time, time off work & minimum wage

    Employees entitled to minimum employment rights

    All employees are entitled to minimum employment rights.

    Working hours

    Maximum daily and weekly working hours are 8 hours per day and 44 hours per week. Overtime pay is required for hours worked in excess of these limits. These limits may be inapplicable to employees who perform direction and leadership duties, duties of inspection, or provide direct support to the employer, teleworking employees and for other employees who regularly perform their duties away from the workplace , without the immediate control of their manager or performance of work which, by its nature, can only be carried out outside the limits of working hours (ie, employees who may be exempt from a work schedule). The corresponding written agreement, ie, the agreement establishing exemption from work schedule for one of the above mentioned reasons) shall be included in the employee’s individual file. Typically, employees under exemption regime are entitled to an exemption bonus.


    Overtime may occur with an extraordinary increase in workload, to prevent serious damage or if due to force majeure. It is subject to the following maximum limits: (a) 2 hours per day, (b) 40 hours per month and (c) 200 hours per year.

    Each hour of overtime work is compensated with additional payment of up to 30 hours per month, corresponding to 50 percent of the value of the normal working hour. Overtime exceeding that limit is compensated with additional payment of 75 percent for each hour.

    For purposes of payment for overtime work:

    (a) fractions of time of less than 15 minutes are not considered;

    (b) fractions of time between 15 and 44 minutes are considered as half an hour;

    (c) fractions of time between 45 and 60 minutes are counted as 1 hour;

    (d) work performed on the day or half-day of complementary weekly rest is considered a normal working day.

    Employees who perform overtime work that prevents them from taking daily rest are entitled to paid compensatory rest equivalent to the hours of rest missed, to be taken on the following working day. Employees who perform overtime work on a mandatory weekly rest day are entitled to a paid compensatory rest day, to be taken on the following working day.


    The minimum wage is established by Presidential Decree. It is set out as a general minimum wage, but there is also a minimum wage for trade and extractive industry groups, transport services and manufacturing groups and agriculture groups. Under the Decree currently in force, the general minimum wage is AOA32,181.15. The following sector-specific minimum wages also apply:

    • Trade and extractive industry groups: AOA48,271.73

    • Transport services and manufacturing groups: AOA40,226.44 and

    • Agriculture groups: AOA32,181.15.


    Minimum 22 working days per year, plus 12 public national holidays.

    Sick leave & pay

    Employees are entitled to take off as much time as they need for sick leave. In this case, the employer continues to pay the employee’s salary for a period of 6 months, with the right of reimbursement from Social Security. For fixed-term employees, the obligation to pay salary ceases on the date of expiry of the fixed-term contract if the illness continues after that date.

    Employees can take up to 8 paid working days of leave per year to provide unavoidable assistance to members of the family, in case of illness or accident of the spouse, parents and children up to the age of 18.

    Maternity/parental leave & pay

    A pregnant employee is entitled to a paid maternity leave of 3 months. The amount of the maternity allowance is equal to the average of the 2 best monthly salaries from the 6 months preceding the commencement of the maternity leave. The maternity allowance is paid directly by the employer to the employee and, subsequently, the Social Security services reimburses the employer in full. Fathers are not entitled to any paid leave on the birth of a child; it is only considered as a justifiable reason for absence from work for 1 day. The father is also entitled to an unpaid supplementary leave of 7 consecutive or non-consecutive working days.

    Fathers are also entitled to replace the mother of their newborn child while on maternity leave in the event of the mother's proven physical or mental incapacity for the duration of the incapacity or in case of mother's death.

    Other leave/time off work

    Employees may also be entitled to leave for other purposes, such as for their wedding; relatives’ death, fulfillment of legal or military obligations which must be performed within the normal working period; attendance to tests by working students; attendance of training, professional proficiency, professional qualification or job conversion courses authorized by the employer; participation in cultural or sporting activities, either in representation of the country or the company or in official contests; the performance of necessary and urgent action in the exercise of leading tasks in labor unions as a union representative or as a member of the employee’s representative body; or the participation of the employee as a candidate to general or municipal elections approved by the competent authority.

  • Discrimination & harassment

    Discrimination based on the following protected characteristics is prohibited: race, color, gender, ethnic origin, marital status, origin or social rank, religious beliefs, political opinion, union affiliation and language.

  • Whistleblowing

    There is no special provision in this regard in Angola. Protection is only granted in the course of criminal action at the request of a whistleblower or by decision of the Public Prosecutor's Office.

  • Benefits & pensions

    Both employer and employee must pay contributions to social security in Angola to cover various employee benefits (eg, maternity leave payment and retirement pension). The employer must withhold the contribution due by the employee and deliver both contributions (ie, employer and employee) to social security every month.

    Current general rates are 3 percent of the gross wage for the employee and 8 percent for the employer.

    Employees with a minimum contributory period (ie, 35 years) qualify for a retirement pension at age 60 or in cases of total incapacity.

    Employers have no legal obligation to provide complementary or supplementary social benefits in addition to the social coverage provided for by the social public scheme. However, some companies – mostly large companies or multinational companies who have their own schemes worldwide – set up and provide private complementary health and pension schemes to their employees.

  • Data privacy

    The Data Privacy Law No. 22/11, June 17 governs Angolan data privacy and determines, in general terms, how to collect, use, disclose, store and give access to "personal information." 

    As a general rule, employers cannot require job applicants or employees to provide information about their life, health or pregnancy status.

    Job applicants or employees who have provided information containing personal data have the right to control their personal data, and may be informed of its content and the purposes for which it is intended, as well as demand that it be rectified and removed.

  • Rules in transactions/business transfers

    Provided that the same business activity is maintained, the new employer takes the position of the former employer in the employment contracts and takes their position in respect of the rights and obligations arising from the employment relationships. This is the case even if the employment contract is terminated before the transfer. The new employer takes their position as the employer of such former employees in respect of due and non-paid credits. Employees keep the same seniority and acquired rights which they had in the service of their former employer.

    The transferor must inform the employees' representative bodies or, in the absence of such bodies, the employees themselves of the transfer of the undertaking or establishment, the reasons for it and the date on which it is to take effect, its consequences for the employees and the measures envisaged for them.

    Employees must be informed in writing at least 22 working days before the transfer takes place or by posting a notice on the company's premises in the most accessible and visible places.

    The new employer must communicate the change of employer to the General Labor Inspectorate. The communication must be served within 15 business days following the transfer, stating the reason for the transfer and the future status of the employees.

    The transferor must inform the transferee of the terms and conditions that govern the employment relationship.

    Within 22 business days following the change of employer, the employees have the right to terminate the employment contract with prior notice, but this does not confer any right to compensation.

  • Employee representation

    Employee representative bodies are permissible but not mandatory.

    Trade unions are not common in Angola.

    In order to carry out their duties, trade union representatives are entitled to the following paid absences:

    1. 4 working days per month for carrying out duties as a member of the union's executive body;
    2. 4 or 5 hours per month for each union delegate or each member of the workers' representative body, depending on whether there are up to 200 or more employees affiliated to the respective unions at the work center.

    The employee must notify the employer in advance of the date and number of days they require for the exercise of trade union functions. Employers are obliged to provide a suitable place for workers' meetings whenever this is requested by the union representatives. Special protections against dismissal are granted to employees who perform, or have performed, duties as union representatives, either as leaders or delegates, or members of the employees’ representative body performing union-related activities.

  • Termination


    Unilateral termination by the employer: dismissal based on objective grounds (ie, redundancy reasons); disciplinary dismissal with just cause (ie, based on serious breach of the employee's duties).

    Termination without cause (with notice): only for employees hired under an employment contract of service commission regime (a particular type of contract for high-level employees which provides flexibility for termination but is not common).

    Other termination causes: mutual agreement, termination by the employee (ie, termination with notice or constructive dismissal with just cause), expiration (ie, fixed-term and open-term contracts or retirement).

    Employees subject to termination laws

    All employees.

    Restricted or prohibited terminations

    Special protection against dismissal is granted to employees who perform, or have performed, duties as union representatives, either as leaders or delegates, or members of the employees’ representative body performing activities; women covered by the regime of maternity protection; war veterans as per the definition provided by the applicable law; employees under the legal age; employees with a reduced work capacity or with a disability degree equal or higher than 20 percent.

    As a general rule, a copy of the notice served on the employee must be forwarded to General Labor Inspectorate.

    Third-party approval for termination/termination documents

    Except in respect of protected employees, third-party approval is not required to terminate an employment.

    Mass layoff rules

    If economic, technological or structural circumstances occur, which may be clearly demonstrated and which involve an internal reorganization or conversion, or the reduction or the shutting down of activities, which makes it necessary to eliminate or significantly change job positions, the employer may terminate the employment contracts of the employees who perform such job positions.

    Collective dismissal rules are triggered if the dismissal involves at least 6 employees.

    Information to the General Labor Inspectorate is required. However, there is no need to obtain approval for termination.

    The General Labor Inspectorate may undertake the diligence deemed necessary for clarification of the situation and, in case of a collective dismissal, during the period in which the evaluation of the General Labor Inspectorate occurs, the employer may promote a meeting with the representative body or with the committee appointed for the purpose of exchange of information and clarification and may forward the conclusions of the meetings to the General Labor Inspectorate.


    For individual dismissals based on objective grounds (up to 5 employees): the employer must forward, at least 30 days in advance, prior notice of dismissal to the employee or employees who occupy the job positions to be extinguished or transformed.

    For collective dismissal: the prior notice is 60 days.

    Notice periods in case of a fixed-term contract where the termination occurs by expiration: 30 days.

    Statutory right to pay in lieu of notice or garden leave

    Payment in lieu of notice is permitted (and required if the notice period is not honored).

    Garden leave is allowed during the notice period.


    Fair dismissal based on objective grounds (redundancy/collective dismissal):

    • 1 monthly base salary multiplied by the number of years of service up to 5 years, and .5 base salary multiplied by the number of years of seniority exceeding 5 years.
    • Fair disciplinary dismissal: no severance.
    • Higher severance payments may be agreed and are usual as a way to avoid litigation.   
  • Post-termination restraints

    A clause of the employment contract which restricts the activity of the employee for a period of time, which may not exceed 3 years from the termination of the contract, is lawful if the following conditions are met: (a) such clause is included, in writing, in the employment contract, or in its addendum; (b) the activity performed may cause real damage to the employer and may be considered as unfair competition; (c) the employee is paid a salary during the period of restriction of work: the corresponding amount will be included in the contract or its addendum.

    A clause which requires an employee who benefits from professional improvement or higher level education at the expense of the employer to remain at the service of the same employer for a certain period of time, provided that such period does not exceed 1 year, in case of training of professional improvement and up to 3 years in case of courses of high level education, is also lawful if established in writing. In this case, the employee may release themselves from remaining at the employer’s service by repaying to the employer the amount of the expenses incurred by the employer, in proportion to the remaining time until the term of the agreed period. The employer that hires the employee within the period of restriction of activity in the company is jointly liable for the damages caused by the employee or for the amount not returned by the employee.

  • Waivers

    In principle, statutory rights cannot be waived and any waiver of such rights will be null and void.

  • Remedies


    Fine corresponding to 5 to 10 times the average salary paid by the company.

    Unfair Dismissal

    The employee may challenge the validity of the dismissal before the labor courts.

    If the relevant court declares the dismissal to be unlawful, by final judgment, the employer must immediately reinstate the employee in the same job position and benefiting from the same previous conditions and compensate the employee for all damage caused, both pecuniary and non-pecuniary.

    In addition to reinstatement and compensation, the employee is entitled to the base salary they would have received if they had continued to perform work, until the date of final judgment, less the amount of salary for the period from the date of dismissal until 30 days before the legal proceedings are initiated, if the legal action is not brought within 30 days of the dismissal. The amount due is always limited to a maximum of 6 months’ salary.

    If reinstatement is not possible or the employee does not want reinstatement, the employer must compensate the employee by paying them compensation corresponding to their base salary as of the date of dismissal multiplied by the number of years of their seniority, with the minimum amount corresponding to 3 months’ base salary.

    Failure to inform and consult

    Not applicable.

  • Criminal sanctions

    Typically, non-compliance with employment laws leads to administrative proceedings which may lead to the payment of fines. If such non-compliance is based on violation of rights that deserve protection under criminal law, it may also lead to this type of judicial proceedings.

  • Key contacts
    João Guedes
    João Guedes
    Partner DLA Piper [email protected] View bio
    Daniela Rosa
    Daniela Rosa
    Senior Associate DLA Piper [email protected] View bio
    Islândia Ribeiro
    Islândia Ribeiro
    Senior Associate DLA Piper Africa [email protected] T +244 923 612 525 View bio



There is no special provision in this regard in Angola. Protection is only granted in the course of criminal action at the request of a whistleblower or by decision of the Public Prosecutor's Office.


Whistleblowing is not yet regulated in Argentina.


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The EU Whistleblower Directive was implemented in Austria through the Whistleblower Protection Act (“HinweisgeberInnenschutzgesetz” or “HSchG”) and applies to all entities with more than 50 employees. The HSchG implements the EU-Whistleblower Directive and provides for an extended scope of concerns to be reported and the obligation to implement an internal reporting channel. In some cases (eg, for obstructing and pressuring whistleblowers and for unlawfully revealing their identities) the law provides for administrative fines of up to EUR20,000.  


While there is no standalone whistleblowing law, provisions in the Labor Law encourage employees to raise concerns about corporate wrongdoing.


In accordance with the Belgian legislation transposing the Whistleblowing Directive, entities with more than 50 employees must set up an internal reporting channel. Further, entities with at least 250 employees are obliged to also handle complaints made anonymously.. Non-compliance with the obligation to set up an internal reporting channel is severely sanctioned.


Currently the legal protection of whistleblowers is limited to corruption cases. There is no legislation regarding whistleblower protections in the private sector. However, it is common for companies to adopt whistleblowing channels. The whistleblowing channel should assure the preservation of the whistleblower's anonymity throughout the process, and, although not a legal requirement, it should provide protection against retaliation.


All Canadian jurisdictions have legislation which prohibits retaliation for employees asserting their ‎rights under applicable labor and employment legislation. An employee who suffers retaliation may ‎have a civil cause of action and/or access to a specialized tribunal or commission. In addition, ‎employers may face criminal sanctions for unlawful retaliation under the Criminal Code of Canada ‎which prohibits employers from threatening or taking disciplinary action against, demoting or ‎terminating an employee in order to deter them from reporting information regarding an offense ‎they believe has been or is being committed by their employer to a relevant authority.‎


There are no regulations regarding whistleblowing in non-governmental entities. However, an employer may implement a whistleblowing policy and regulate it in the company’s Internal Regulations.


No separate legislation on whistleblower protection; however, certain clauses of some laws and regulations (eg, Criminal Procedure Law, Law on the Protection of Women’s Rights and Interests, Regulations on Labor Security Supervision) encourage employees to raise concerns about the company’s lack of compliance to the government or police. 

Employers are entitled to set up their whistleblowing programs at their sole and absolute discretion.


There are no specific laws addressing whistleblower protections; however, there are several sectorial rules that address internal whistleblowing hotlines, such as the Chapter X and Chapter XIII of the Legal Basic Circular issued by the Superintendence of Corporations, which provide that that the denouncing of Money Laundering or Corruption should be incentivized, without fear of labor retaliations.

Czech Republic

The Whistleblower Protection Act implementing the EU Whistleblower Protection Directive is effective.


On June 24, 2021, Denmark passed the Whistleblower Protection Act in accordance with the requirements set out in the EU Whistleblowing Directive (2019/1937) of 23 October 2019. The new Danish Act stipulates that all employers, both private and public, with at least 50 employees must set up an internal whistleblower system through which employees can raise concerns. The rules entered into force for public authorities and for private companies with more than 249 employees on December 17, 2021 and for private companies with 50 to 249 employees on December 17, 2023.

The Act protects whistleblowers against reprisals, including dismissal and other detrimental treatment when the whistleblower raises a concern that they have become aware of in connection with work-related activities and the information falls within the scope of the Act. The whistleblower is entitled to compensation if they have been subjected to reprisals, and dismissal may also be cancelled.


The new law implementing the EU Whistleblower Protection Directive has entered into force and includes protection for whistleblowers.


French law protects whistleblowers from any penalty, sanction, or dismissal. Indeed, any decision pronounced by the employer because of the whistleblower’s reports are prohibited. Additionally, their dismissal is null and void.

To benefit from this protection, whistleblowers shall respect a process establishing different stages of alert.

Additionally, companies employing at least 50 employees must implement an appropriate internal procedure to collect whistleblowing reports, through internal regulation.

Impeaching an employee from doing an alert is punishable by up to 1 year of imprisonment and a fine up to EUR15,000 for the company's legal representative and EUR75,000 for the company as a legal entity


The Whistleblower Protection Act requires companies with more than 50 employees to provide local reporting channels for reports of breaches of national and EU laws. The law provides for a list of administrative offenses for violations.

Hong Kong, SAR

Hong Kong does not have specific legislation which provides for whistleblower protections. There are only piecemeal provisions in various ordinances that provide limited scope of protection to certain whistleblowers for the reporting of specific matters.

Note that listed companies are required to adopt a whistleblowing policy and system as part of the Corporate Governance Code, and it may be prudent for all employers to do so in order to encourage employees to raise concerns internally in the 1st instance.


In line with the EU Whistleblower Directive, Hungary adopted the Whistleblower Protection Act on May 25, 2023. In principle, employers with at least 50 employees are required to establish an internal reporting channel. For employers with under 50 employees, the internal reporting channel is optional, however, it is mandatory if there are special factors, such as an employer is subject to AML regulation (eg, accountants and auditors). Employers with 50 to 249 employees may jointly establish an internal reporting channel.


There are currently no laws that encourage or incentivize employees to raise concerns about corporate wrongdoing. However, employers may adopt policies to offer (i) protection from retaliation and victimization; and/or (ii) financial incentives to encourage employees to report misconduct.

In addition, the Companies Act, 2013 (Companies Act), the Companies (Meetings of Board and its Powers) Rules, 2014 and the Securities and Exchange Board of India’s (Listing obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR) require companies to establish a mechanism for the reporting of complaints and genuine concerns raised by directors or employees of a company and to ensure adequate protection for whistleblowers. While the obligations under the SEBI LODR are applicable to publicly-listed companies, the provisions of the Companies Act are applicable to:

  1. Listed companies;
  2. Companies which accept deposits from the public; or
  3. Companies which have borrowed money from banks and public financial institutions in excess of INR 50 crores.

Additionally, the Whistleblowers Protection Act, 2011 (WP Act) governs whistleblowing complaints relating to government companies, public servants, public authorities, public sector organizations, etc. 


The Indonesian Employment law does not explicitly address whistleblowing. However, it provides protection for employees who have knowledge of a criminal act of the employer by prohibiting the employer from terminating the employee for the reason that the employee reports to the authorities the alleged crime committed by the employee.

The employer may establish whistleblowing protections under their company regulations or a collective labor agreement, as applicable.


A new national law has been introduced to implement the EU Whistleblower Protection Directive which significantly expands the scope of the protections for those who make protected disclosures and places enhanced obligations on organizations.


Statutory whistleblower protections apply. The existing statute is very general and prohibits discrimination or retaliation against whistleblowers.


Legislative decree no. 24/2023 transposing the EU Directive (2019/1937) on whistleblowing was published on March 10, 2023. Private companies are mandated to establish an internal reporting channel if they meet specific conditions. In addition, the establishment of an external reporting channel (at ANAC) is also envisaged. See Whistleblowing Laws in Europe: An international guide.


Under the Whistleblower Protection Act, "reportable facts" are those which concern breaches of certain specified legislation, including the Penal Code, the Securities Trade Act, and the Act on the Protection of Personal Information, as well as other laws concerning consumer protection, environmental conservation, unfair competition, and the protection of citizen's lives, bodies, property and other interests. Employees who engage in whistleblowing under the Act may not be terminated or subject to any other disadvantageous treatment due to the whistleblowing. Additionally, the employer cannot claim damages against the whistleblower due to whistleblowing. As of June 2020, the Act also requires employers with more than 300 employees to designate a contact person to receive whistleblowing complaints and implement a system to support this process.


The Bribery Act 2016 imposes a duty on both public and private entities to put in place appropriate procedures to prevent bribery and corruption. It also makes it an offense for any person to demote, admonish or dismiss from employment, intimidate, harass or transfer a whistleblower to unfavorable working conditions. A person convicted of the offense is liable upon conviction to a fine not exceeding KES1 million or to imprisonment for a term not exceeding 1 year or to both.


While there are currently no statutory protection for whistleblowers under the Labor Law, there are discussions about a dedicated law to offer protection to whistleblowers.


The Law of 16 May 2023 implementing the EU Whistleblower Protection Directive entered into force on December 17, 2023. It provides for various obligations relating to the protection of whistleblowers and the creation of internal reporting channels in companies as well as external reporting channels with various local administrative authorities. 


The Whistleblower Protection Act 2010 protects individuals who make a disclosure of improper conduct to an enforcement agency. Malaysian law does not protect whistleblowers in the context of disclosures made to an employer.




Whistleblowers in Morocco are granted the confidentiality of their identity during the entirety of the whistleblowing process, their identity may only be shared with limited authorized staff.


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On February 18, 2023, the Whistleblowers Protection Act entered into force. The act aims to better protect the legal position of whistleblowers. Every employer with 50 or more employees is obliged to establish an internal reporting channel for employees to report suspected breaches. An internal reporting scheme must meet certain requirements (eg, a reasonable timeframe and the manner in which a report must be made). 

New Zealand

The Protected Disclosures (Protection of Whistleblowers) Act 2022 allows employees to make protected disclosures regarding suspected serious wrongdoing within their organization. Disclosures can be made within an organization or to an appropriate authority. Disclosers are entitled to confidentiality, non-retaliation and no less favorable treatment, and immunity from civil, criminal, and disciplinary proceedings. These protections apply even if the discloser is mistaken and there is no serious wrongdoing. An organization must respond to a protected disclosure being made within 20 working days or advise the discloser of the timeline if the 20-day period is unfeasible.


There are no statutory whistleblowing provisions that apply to all employers. However, several notable whistleblowing policies, mechanisms and guidelines have been implemented by government parastatals and institutions across different sectors. The key collective principles include confidentiality, anonymity, good faith, restitution, etc. Many employers in the private sector have also established internal whistleblowing policies with similar objectives.

The Nigerian Courts have also provided a layer of protection for whistleblowers in holding that whistleblowing is not an acceptable ground for disciplinary action.


Employees have the right to notify censurable conditions at the employer's undertaking and are protected against retaliation on that basis. Employers are required to have certain procedures regarding whistleblowing.


There is no specific whistleblower legislation, and the Labor Law does not address this issue in detail. The Labor Law does provide the employee the right to leave their job and receive compensation if the employer or its representative commits an act contrary to morals against the employee.


National law provides protections for an individual who reports acts of corruption and penalizes reports made in bad faith.


Employers have the duty to protect the complainant of gender-based sexual harassment from retaliation. (Safe Spaces Act, Republic Act No. 11313).

It shall be unlawful for an employer to refuse to pay or to reduce the wages and benefits, discharge, or in any manner discriminate against any employee who has filed any complaint or instituted any proceeding regarding wages, or has testified or is about to testify in such proceedings. (Article 118, Labor Code of the Philippines.


Poland has not yet implemented the EU Directive 2019/1937 regarding Whistleblowing, however, a bill has been drafted. This bill applies to all employees, including people performing work on the basis of civil law contracts, as well as former employees and applicants for employment. Anyone who reports or discloses information on a violation of the law obtained in a work-related context will be protected under this law.

Every employer with more than 50 employees will have to establish internal regulations on whistleblowing. The regulations will have to be agreed with the company’s trade unions – or consulted with employee representatives if there are no trade unions in the company.  


A national law implementing the EU Whistleblower Protection Directive entered into force on June 18, 2022 (Law no. 93/2021, December 20, 2022), requiring companies with 50 or more employees and other  entities that meet certain legal requirements to implement internal reporting channels and defining the legal protection framework for whistleblowers.


There are no provisions in the Labor Law that expressly deal with whistleblowing; however, QFC employment regulations address whistleblowing. The Ministry of Labor has established a unified platform for complaints whereby employment violations may be confidentially reported to the Ministry of Labor.


On December 22, 2022, the law on the protection of whistleblowers in a public interest entered into force, transposing the EU Directive 2019/1937 on the protection of persons who report breaches of Union law. This is now the general framework for the protection of reporting persons who are aware of information (including reasonable suspicions) on breaches of the law which are likely to occur or have occurred in a work-related context.


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Saudi Arabia

There is no standalone whistleblowing law; however, individuals are encouraged to report non-compliant behavior or Labor Law violations to the HRSD and bribery or corruption to the National Anti-Corruption Commission.


There is currently no stand-alone legislation in Singapore which provides a framework for protection against dismissal for employees who “blow the whistle” on wrongdoing or criminal behaviour; however, there are several statutory provisions that offer some form of protection for whistleblowers under Singapore law. For example, section 208 of the Companies Act 1967 offers protection to company auditors by ensuring that they will not be liable for defamation for any statement made in the course of their duties. Section 36 of the Prevention of Corruption Act 1960 ensures that a complainant’s identity will not be disclosed, even during court proceedings, unless the court finds that they have willfully made in the complaint a material statement which they knew or believed to be false or did not believe to be true, or if in any other proceeding the court is of the opinion that justice cannot be fully done between the parties thereto without the discovery of the informer. Sections 39 and 40A of the Corruption, Drug-trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 (CDSA) provides statutory protection to whistleblowers if such whistleblower has information or suspicion that any property may be connected with any act which may constitute drug dealing or criminal conduct provided certain criteria are met. Sections 43 and 44 of the CDSA also provides statutory protection to whistleblowers in relation to money-laundering offences provided certain criteria are met.

There are no restrictions against a corporate whistleblowing program, and employers are free to dictate the terms of the same (provided they company with other applicable laws, such as data protection laws).

Slovak Republic

As of September 1, 2023, Slovakia introduced significant changes to the existing whistleblowing regulation extending the protection of whistleblowers by transposing the EU Whistleblower Directive. Note also that the Whistleblower Protection Office (which started its operations in September 2021) was established focusing on educational activities and raising public and employer awareness of whistleblowing and the protection of whistleblowers. Legal protection is granted to a wider range of relationships than before so that, not only whistleblowers in employment relationships are protected, but also whistleblowers in other similar relationships (for example , commercial relationships of managing directors or self-employed persons, contractors, interns, volunteers and others, including pre-contractual or post-contractual relationships). The amendment extended the range of employers that must appoint an internal responsible person and elaborate an internal reporting system. The Whistleblower Protection Office may impose significant fines up to EUR100,000.

South Africa

The Protected Disclosures Act, 2000 protects employees and workers from an occupational detriment as a result of having made a protected disclosure. The Companies Act, 2008 extends whistleblowing protection to, among others, suppliers of goods or services to the company, which may include all types of personal services, irrespective of classification as employee or independent contractor.

South Korea

On September 30, 2011, the Whistleblower Protection Act (“WPA”) was enacted to encourage internal reporting or whistleblowing of misconduct that is against the “public interest” by establishing certain protection for whistleblowers. The WPA only applies to whistleblowing of misconduct related to violations of specific laws listed in the WPA (ie, Monopoly Regulation and Fair Trade Act, Personal Information Protection Act, Act on Prohibition of Bribery to Foreign Public Officials in International Trade, etc.). Therefore, many types of misconduct which can occur in private companies (eg, accounting fraud, embezzlement, misappropriation of business, sexual harassment) fall outside the scope of the WPA.


On February 21, 2023, Law 2/2023 of February 20 on the protection of persons who report breaches of the law and on combating corruption was published in the Official Spanish Gazette. This new law transposes the EU Whistleblowing Directive and requires certain entities to have in place an internal information channel (ie, reporting channel), together with a management and protection system for the persons who report breaches of the law and prevents retaliation against them.

Companies with 50 or more employees are obliged to implement a reporting channel. However, there are some entities that due to their activity are obliged to implement the reporting channel regardless of their headcount (ie, companies subject to anti money laundering regulations).


Whistleblowing is regulated by the Swedish Act (2021:890) on protection of persons reporting irregularities (the Whistleblower Act). The Whistleblower Act entered into force on December 17, 2021 to implement the European Parliament's and the Council's directive on the protection of persons reporting violations of EU law. See “Whistleblowing Laws in Europe: An international guide.”


There is no specific law in Switzerland protecting whistleblowers from dismissal by their employer. Pursuant to case law, employees must first report misconduct internally to the employer. If all means of internal report have been exhausted without any reaction from the employer, the employee may then disclose the issue to the relevant authorities. It is only as a last resort, in case of failure of the authorities to take any action, and provided it is justified by the circumstances (overriding public interest), that the employee may consider making the misconduct public.

Employers are not required to establish a whistleblowing system (eg, hotline) but can do so on a voluntary basis. It is generally considered best practice.

  • 2nd tier: mandatory occupational insurance (the employer can agree to an occupational insurance plan over and above the mandatory requirements);
  • 3rd tier (optional and not related to the employment relationship): voluntary payments with exemption.

Taiwan, Republic of China

The competent authorities are required to keep the identities of employees who file complaints confidential. Anyone who violates whistleblower provisions will be liable for any loss or damage sustained by the complainant and may be subject to civil and criminal liability.


The system of whistleblowing under Thai laws relates to acts of corruption of public officers. There is not a centralized law which sets out the whistleblowing mechanism and protection of whistleblowers in private organizations. The process of whistleblowing and criteria of procedure will normally be found in the company’s work rules and internal regulations related to channels for whistleblowers, the investigation process, and suspension or termination of employment of the alleged wrongdoer.


Tunisia adopted the Organic Law No. 2017-10 of March 7, 2017, which sets forth the terms and procedures for reporting corruption and mechanisms for protecting whistleblowers.


The concept of whistleblowing is not regulated under any specific regulations in Turkish law, although Article 9 of the European Council Civil Law Convention on Corruption and Article 33 of the United Nations Convention against Corruption, which are in force in Turkey, bring forth an obligation on States Parties for legislating on the protection of whistleblowers. General provisions of the Turkish Criminal Code, Turkish Code of Obligations and Turkish Labor Law provide information regarding the legal whistleblower framework, under Turkish Law.

Under Turkish law, the concept of whistleblowing is mostly regarded as an obligation. For example, under the Turkish Code of Obligations, employees are implicitly obligated to notify their employer about unlawful situations which may harm the employer’s financial well-being and reputation. The Turkish Criminal Code provides that all individuals with knowledge of a criminal offense which (i) is still in progress or (ii) has been committed but its consequences can still be avoided or limited, must report such offense to the relevant authorities. Failure to report such criminal offense may be punishable by imprisonment up to 1 year. 

In addition, Turkish Labor Law specifically prohibits employers from terminating an employment agreement on the basis that an employee has filed a complaint or participated in proceedings against the employer or sought the fulfillment of obligations or rights arising from the employment agreement.


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An employee who has reported possible facts of corruption or corruption-related offenses or other violations of the Law of Ukraine "On Prevention of Corruption" committed by another person may not be dismissed or forced to resign, brought to disciplinary responsibility in connection with such report, or subjected to other negative measures or the threat of such measures. Corruption whistleblowers also enjoy other rights and guarantees of protection established by the Law of Ukraine "On Prevention of Corruption."

United Arab Emirates

Whistleblowers are not specifically recognized under the Labor Law.

However, under the DIFC Operating Law No.7 of 2018, those who make good-faith disclosures in accordance with the law shall not be subject to any legal or contractual liability; subject to any contractual, civil or other remedy; dismissed from employment; or otherwise subject to any discrimination as a result of their disclosure.

Similarly, the ADGM has “Guiding Principles on Whistleblowing” which sets out its policy on non-retaliation and discrimination against those who blow the whistle.

United Kingdom

Employees are protected from being dismissed, and employees and workers are protected from being subjected to a detriment because they made a protected disclosure. Disclosures qualify for protection if they are a disclosure of information that, in the reasonable belief of the worker, tends to show that 1 of following has occurred, is occurring, or is likely to occur:

  • A criminal offense
  • Breach of any legal obligation
  • Miscarriage of justice
  • Danger to the health and safety of any individual
  • Damage to the environment
  • The deliberate concealing of information about any of the above

The worker must also reasonably believe that the disclosure is in the public interest.

The legislation encourages disclosure to the employer as the primary method of whistleblowing. However, disclosures to external parties are also protected in some circumstances.

United States

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There is no special protection for employees who ‘blow the whistle’. However, health and safety representatives are responsible for informing the employer and labour authorities of potential health and safety risks at the workplace.  These employees are granted immunity from dismissal (they cannot be terminated, demoted or transferred without prior authorization from the Labor Inspectorate).


Whistleblowing or denunciation is mainly handled in accordance with the Law on Denunciation No. 25/2018/QH14, the Criminal Proceedings Code No. 101/2015/QH13 and the Anti-Corruption Law No. 36/2018/QH14.

Denunciation may be made verbally or in writing. Generally, after receipt of the denunciation, the competent authority will verify the information of the denouncer and the contents of denunciation in order to issue a written conclusion within a period up to 30 days. This may be extended for an additional period of up to 60 days, subject to the complexity of the case. The conclusion must be disclosed publicly in accordance with the laws.

Denouncers and their relatives are protected by certain legal mechanisms. Although the denouncers must give their name and address when making the denunciation, their identifying information may be kept confidential.

Under certain circumstances as provided in the Criminal Code No. 100/2015/QH13, dated November 27, 2015, failure to denounce a criminal violation or corrupt act may subject the relevant person to a penalty of up to 3 years’ imprisonment.