{"id":1401,"date":"2026-02-28T16:53:30","date_gmt":"2026-02-28T15:53:30","guid":{"rendered":"https:\/\/wisling.com\/?p=1401"},"modified":"2026-03-19T16:46:21","modified_gmt":"2026-03-19T15:46:21","slug":"which-companies-must-have-a-whistleblower-channel-in-2026","status":"publish","type":"post","link":"https:\/\/wisling.com\/en\/2026\/02\/28\/vilka-foretag-maste-ha-visselblasarkanal-2026\/","title":{"rendered":"Which companies must have a whistleblowing channel in 2026?"},"content":{"rendered":"
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Which companies must have whistleblowing channels in 2026?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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No.<\/p>

Not all companies in the EU are required to have an internal whistleblower channel.<\/p>

But many more than you might think are covered by the requirement.<\/p>

Here's what applies in 2026.<\/p>

The basic rule in the EU<\/b><\/h2>

According to EU Directive (EU) 2019\/1937<\/b><\/span><\/a> should private companies with 50 or more employees<\/b><\/span> It has internal channels and routines for reporting.<\/p>

This is the main rule in all member states.<\/p>

So it is number of employees per legal entity<\/b><\/span> is crucial \u2013 not the group's total size.<\/p>

Do companies with fewer than 50 employees have to have a channel?<\/b><\/h2>

As a general rule: no.<\/p>

However, the directive allows member states to introduce requirements even for companies with fewer than 50 employees, after a risk assessment \u2013 especially if the activity poses a risk to the environment or public health.<\/p>

This means that some countries have chosen to go beyond the minimum level.<\/p>

Are there countries with exceptions under 50?<\/b><\/h2>

Yes \u2013 but that usually applies to specific sectors, not all companies.<\/p>

Example:<\/p>

  • Italy<\/b><\/span> \u2013 companies subject to specific compliance requirements (including under so-called Legislative Decree 231\/2001) must have reporting channels regardless of their size.<\/p><\/li>

  • Germany<\/b><\/span> \u2013 companies in certain financial sectors are covered regardless of employee count.<\/p><\/li>

  • Austria<\/b><\/span> \u2013 certain regulated activities, especially within finance, are also covered under 50.<\/p><\/li><\/ul>

    However, most member states have stuck to the 50 limit as a general threshold.<\/p>

    How is it in Sweden?<\/b><\/h2>

    In Sweden, the main rule is:<\/p>

    • 50 or more employees \u2192 internal whistleblowing channel required.<\/b><\/p><\/li>

    • Fewer than 50 employees \u2192 no general legal requirement.<\/b><\/p><\/li><\/ul>

      There is currently no general requirement in Sweden for small businesses to establish internal channels solely due to risk assessment.<\/p>

      So \u2013 must everyone have a whistleblower channel by 2026?<\/b><\/h2>

      No.<\/p>

      Men:<\/p>

      • All companies with 50+ employees must.<\/p><\/li>

      • Companies in certain regulated sectors may need to, even if they are smaller.<\/p><\/li>

      • The rules differ slightly between member states.<\/p><\/li><\/ul>

        Our advice<\/b><\/h2>

        Whether or not your company is subject to a formal requirement, our recommendation is clear:<\/p>

        Have an internal whistleblowing channel.<\/p>

        Det:<\/p>

        • building trust with staff<\/p><\/li>

        • signals transparency towards suppliers<\/p><\/li>

        • strengthens relations with investors<\/p><\/li>

        • reduces the risk of cases going directly to authorities or the media<\/p><\/li><\/ul>

          A whistleblowing function is not just a legal issue.<\/p>

          It's a matter of trust and corporate governance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

          Which companies must have whistleblowing channels in 2026? No, they won't. Not all companies in the EU are required to have an internal whistleblowing channel. But many more than you think are covered by the requirement. Here is what will apply in 2026. The basic rule in the EU According to EU Directive 2019\/1937, private companies with 50 or more employees must have internal channels and procedures for reporting. This is the general rule in all Member States. It is therefore the number of employees per legal entity that matters - not the overall size of the group. Do companies with less than 50 employees have to have a channel? As a general rule: no. However, the Directive allows Member States to impose requirements even for companies with fewer than 50 employees, following a risk assessment - especially if the activity poses risks to the environment or public health. This means that some countries have chosen to go beyond the minimum level. Are there countries with exemptions below 50? Yes - but this usually applies to specific sectors, not all companies. Example: Italy - companies subject to specific compliance requirements (e.g. under the so-called 231 legislation) must have reporting channels regardless of their size. Germany - companies in certain financial sectors are covered regardless of the number of employees. Austria - some regulated activities, especially in finance, are covered even below 50. However, most Member States have stuck to the 50 threshold as a general threshold. What is the situation in Sweden? In Sweden, the main rule is: 50 or more employees \u2192 internal whistleblowing channel required. Less than 50 employees \u2192 no general legal requirement. There is currently no general requirement in Sweden for smaller companies to set up internal channels solely on the basis of risk assessment. So - will everyone have to have a whistleblowing channel in 2026? No, they don't. But: All companies with 50+ employees must. Companies in some regulated sectors may have to, even if they are smaller. Rules differ slightly between Member States. Our advice Whether your company is subject to a formal requirement or not, our recommendation is clear: Have an internal whistleblowing channel. It: builds trust with staff signals transparency to suppliers strengthens relationships with investors reduces the risk of cases going directly to the authorities or the media A whistleblowing function is not just a legal issue. It is a matter of trust and corporate governance.<\/p>","protected":false},"author":1,"featured_media":1410,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/posts\/1401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/comments?post=1401"}],"version-history":[{"count":16,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/posts\/1401\/revisions"}],"predecessor-version":[{"id":1582,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/posts\/1401\/revisions\/1582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/media\/1410"}],"wp:attachment":[{"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/media?parent=1401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/categories?post=1401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wisling.com\/en\/wp-json\/wp\/v2\/tags?post=1401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}