Whistleblowing is when a worker reports certain types of wrongdoing, such as fraud, a breach of a legal obligation, a danger to health and safety or, since 6 April 2026, sexual harassment, and reasonably believes the report is in the public interest. Under Part IVA of the Employment Rights Act 1996, a worker who makes such a "protected disclosure" must not be subjected to any detriment for it. An employee dismissed for it is automatically unfairly dismissed, with no minimum service required and no cap on compensation. For acts or dismissals on or after 1 October 2026, a tribunal claim must normally be brought within six months, up from three.
What counts as a protected disclosure
A disclosure qualifies if the worker reasonably believes it is in the public interest and that it tends to show one or more of the following:
- Crime. A criminal offence has been, is being or is likely to be committed, for example fraud or false accounting;
- Breach of a legal obligation. Someone has failed, or is likely to fail, to comply with a legal obligation;
- Miscarriage of justice. One has occurred, is occurring or is likely to occur;
- Health and safety. Someone's health or safety is or is likely to be endangered;
- Sexual harassment. Added by the Employment Rights Act 2025 from 6 April 2026;
- Environmental damage. The environment is being or is likely to be damaged;
- Cover-up. Information about any of the above is being or is likely to be deliberately concealed.
The worker does not have to be right, only to hold a reasonable belief. Personal grievances, such as a dispute about one's own pay, are not covered unless the case is in the public interest. Protection extends beyond employees to workers more widely, and Part IVA widens the definition further to cover many agency workers and some trainees on work experience or training schemes.
Who the worker can tell
How a disclosure is made affects whether it is protected:
- The employer. The normal first route. A disclosure to the employer, or to another person responsible for the wrongdoing, is protected if it is a qualifying disclosure;
- A prescribed person. Regulators listed in the Public Interest Disclosure (Prescribed Persons) Order 2014, such as HMRC for tax matters and the Financial Conduct Authority for financial services. The worker must reasonably believe the matter falls within that body's remit and that the information is substantially true;
- A legal adviser. Disclosures made while taking legal advice are protected;
- Wider disclosure. Going to the media or other third parties is protected only in narrow circumstances. The government's guidance warns that a worker who reports to the media will, in most cases, lose whistleblowing protection.
Protection and remedies
| Issue | Whistleblowing rule |
|---|---|
| Detriment | Workers have the right not to suffer any detriment for making a protected disclosure |
| Dismissal | Automatically unfair if the disclosure is the reason, or main reason |
| Qualifying service | None required |
| Compensation cap | None. Ordinary unfair dismissal is currently capped at the lower of £123,543 and 52 weeks' pay; the Employment Rights Act 2025 will remove that cap from a date not yet set |
| Interim relief | Apply within 7 days of dismissal. If the claim looks likely to succeed, the tribunal can order the contract to continue until the hearing |
| Time limit | 6 months where the act or dismissal happened on or after 1 October 2026; 3 months for earlier cases |
Before starting a tribunal claim the worker must notify Acas. A worker who reported anonymously may find it harder to show that later treatment was caused by the disclosure.
Gagging clauses and settlement agreements
Any term in an agreement between a worker and employer, including a settlement agreement, is void in so far as it tries to stop the worker making a protected disclosure. In England and Wales, since 1 October 2025, the Victims and Prisoners Act 2024 has also made void any confidentiality term that would stop a victim of crime from reporting it to the police, seeking legal advice or getting professional support. Confidentiality clauses remain valid for other purposes, so employers should draft carve-outs that state the permitted disclosures clearly.
Worked example
Priya, a finance manager eight months into her job, tells the finance director that sales invoices are being backdated to move VAT into a later quarter. She reasonably believes this is a breach of VAT law and that it matters beyond her own position. That is a qualifying disclosure to her employer. When nothing changes she reports it to HMRC, a prescribed person for tax matters. Three weeks later she is dismissed for "poor performance".
Priya cannot claim ordinary unfair dismissal, but she does not need to: whistleblowing dismissal has no service requirement. She applies for interim relief within 7 days, and because she was dismissed after 1 October 2026 she has six months to bring her main claim. If the tribunal finds the disclosure was the main reason, her compensation for lost earnings is not capped. The employer now faces both the tribunal claim and the risk of HMRC looking into its VAT.
What employers should put in place
- A written policy. Explain what to report, to whom, and the option to go to a prescribed person;
- More than one channel. Include a route that bypasses line management, such as a non-executive director, audit committee chair or external hotline;
- Confidentiality. Protect the whistleblower's identity wherever possible and record who knows it;
- Investigation. Investigate independently of those implicated, and keep findings and decisions on file;
- No retaliation. Train managers that detriment includes exclusion, lost overtime or poor references, not just dismissal;
- Review agreements. Check that contracts and settlement agreements carve out protected disclosures and permitted disclosures to the police.
Sources: Part IVA and sections 43B, 43J, 48, 103A and 124 of the Employment Rights Act 1996, the Prescribed Persons Order 2014, section 17 of the Victims and Prisoners Act 2024 and the government's whistleblowing guidance.
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