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The legal framework

Since Law No. 2022-401 (known as 'Waserman') and Decree No. 2022-1284, the implementation of an internal reporting system is mandatory for any company with at least 50 employees.

This procedure must guarantee confidential and secure handling of alerts.

Legislative evolution

Sapin II Law
2016 - First obligation
EU Directive
2019 - European harmonization
Waserman Law
2022 - Strengthened protections

What is an alert?

A report concerning:

  • A crime or offense
  • A threat or harm to the public interest (harassment, discrimination)
  • A violation of national or European law

Who can blow the whistle?

Employees, former employees, job applicants, but also shareholders, external collaborators and subcontractors.

The law in numbers

50 employees
Threshold for legal obligation
7 working days
Max delay to acknowledge receipt
3 months
Max delay to inform the whistleblower
€30,000 + 2 years
Criminal penalties

A fine of €15,000 and 1 year in prison are also provided for anyone obstructing the transmission of a report.

Need help with compliance?

Our team supports you in setting up your reporting system.