Protected Disclosures Act

aka PDA, Whistleblower Act, Protected Disclosures (Amendment) Act 2022

Irish whistleblower protection regime. Employers with 50 or more workers must operate a formal internal reporting channel. Workers who report wrongdoing are protected from penalisation.

Last reviewed May 2026

Definition

The Protected Disclosures Act 2014, as substantially amended by the Protected Disclosures (Amendment) Act 2022, transposes the EU Whistleblowing Directive 2019/1937 into Irish law. It protects workers (including employees, contractors, agency staff, trainees, board members, shareholders and volunteers) who report relevant wrongdoing in a work-related context. Relevant wrongdoings include criminal offences, breaches of any legal obligation, miscarriages of justice, dangers to health and safety or the environment, and the misuse of public funds. Since 17 December 2023, all employers with 50 or more workers must establish a formal internal reporting channel (and from 1 January 2026, certain public sector employers and financial services entities have always been in scope regardless of headcount). Channels must allow secure written or oral reports, acknowledge receipt within seven days, designate an impartial person to handle the report, give feedback within three months, and protect the reporter's identity. Penalising a reporter (dismissal, demotion, suspension, change of duties, withholding of training, written warnings) can lead to a WRC award of up to five years' gross remuneration. The Office of the Protected Disclosures Commissioner provides external escalation.

Why it matters for software choice

Most SMEs cross the 50-worker threshold without realising the channel obligation has triggered. Compliance and HR software with a dedicated whistleblowing intake form, identity-segregated case file, automatic 7-day acknowledgement and 3-month feedback timer, and audit-ready records, satisfies the Act in a way a generic shared inbox never can. Identity leaks and missed deadlines are the two most cited breaches.

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