Notification procedure for wrongdoing

Does your company employ over 50 people? Then you must meet the requirements of the Dutch Whistleblower Protection Act (Wet bescherming klokkenluiders, Wbk). The law requires you to have a notification procedure in place, which makes it possible to report wrongdoing or suspicions of wrongdoing.

What is considered wrongdoing?

Wrongdoing is when an organisation or person does something that harms society. But it can also be wrongdoing when an action is needed and not taken. For example:

• a violation or threat of violation of a law or (internal) rule
• a violation or threat of violation of European Union law
• a threat to public health
• a threat to personal safety
• a threat to the environment
• a threat to the proper functioning of a public service or enterprise

The notification procedure is not meant for reporting individual problems between an employee and an employer.

What is a notification procedure?

A notification procedure is a means for employees to report a suspicion of wrongdoing within the organisation, and to do so safely and confidentially. You have to inform your employees about the notification procedure. In the notification procedure you describe how you handle a notification, for example:

• where and how an employee can submit their report safely and confidentially
• who then handles the report independently and confidentially
• the period in which the employee must receive a response to the report

You can find more information on how to draw up a notification procedure and what it should contain in the Dutch Whistleblowers Authority’s brochure. You can also use the Dutch-language checklist to see if your notification procedure meets the requirements.

Please note: since 17 December 2023, companies with 50 to 249 employees must have stronger protections for whistleblowers. This means that any form of disadvantaging an employee is forbidden.

Who must have a notification procedure?

You must have a notification procedure in place if you have more than 50 employees. This includes:

• workers with an employment contract
• employees you have supplied or seconded
• agency workers
• volunteers and trainees who receive compensation
• other persons who you count as employees, if you have agreed this with the works council (OR)

In some sectors a notification procedure is always mandatory. Even if the company employs less than 50 people. For example organisations:

• in the financial sector
• in the field of civil aviation
• in maritime labour (working at sea)
• involved in port state control or that carry out offshore oil and gas activities

The Dutch Whistleblowers Authority

An employee can report a case of company or government wrongdoing to the Dutch Whistleblowers Authority (in Dutch). The Dutch Whistleblowers Authority can help employers to prevent misconduct, and to improve their organisation’s integrity.