Compliance with tax obligations is a priority for self employed professionals and the organizations that supervise them. This framework helps authorities monitor adherence and enables timely updates to the rules to prevent sanctions.
Regulations introduced at the start of the year require larger enterprises to establish an anonymous whistleblower channel. Companies with more than 250 employees must provide a way for employees, suppliers, or customers to report irregularities or illegal activities that may affect the business. The new rule obliges awareness and accessibility so concerns can be raised and investigated.
The legal text also clarifies that small and medium sized enterprises and self employed workers must implement an internal information system if they meet a threshold: more than fifty employees or independent workers. The deadline for implementation is December 1 of the current year.
Channel Features
The whistleblower channel can be managed directly by the company itself. The Pimec portal notes that tax authorities are considering this option in the future, with management possibly entrusted to an external organization or third party.
Unemployed people over 45: potential benefits around 500 euros
At present a senior manager must be appointed to oversee the internal information system. The channel should be accessible to every employee, but also open to customers, suppliers, and third parties who suspect criminal, labor, or administrative wrongdoing. It is important to confirm the availability of the channel via the companys website.
The system should be designed to secure confidentiality and prevent access by unauthorized personnel. It should also be adaptable to the specific needs of each company, as different internal channels may be established within the organization.
SEPE pension considerations
Channel operation
When the channel is used, a receipt confirmation should be issued. The standard turnaround time for confirmation is seven calendar days. After receipt, a response period of up to three months is available for investigative actions, which may be extended for up to three additional months in cases of special complexity.
One key principle is the protection of anyone who reports wrongdoing. All information regarding the reporter must be handled with care to preserve privacy and avoid prejudicing the person making the report. The presumption of innocence also protects those who may be affected by the reported acts.