The President announced the Public Interest Whistle-blower Protection Act (“Act”) on January 22, 2025, which is the first law specifically dedicated to whistle-blower protection in Taiwan, aiming to safeguard the public interest and effectively identify, prevent, and pursue material illegal activities. We summarize the Act below:
1.Competent authority: The competent authority under the Act is the Ministry of Justice, which shall establish a Whistle-blower Protection Committee. (Article 2)
2.Scope of applicable scandals: The “scandaIs” under the Act refers to any involvement by civil servants or government agencies (institutions), enterprises, groups or institutions controlled by the government (including but not limited to state-owned enterprises) in any criminal or illegal activities or material infringement of public interest, including but not limited to those crimes under the chapter of Offenses of Malfeasance in Office of the Criminal Code, Anti-Corruption Act and Trade Secrets Act, financial related law, Fair Trade Act or other laws related to economic, treasury or finance of the country, environmental protection, health and welfare, labor, sexual equality, children, physical and mental or elderly welfare. (Article 3)
3.Agencies to receive the report: The agencies may include the heads, directors, responsible persons, or designated units or personnel of public sectors, state-owned enterprises, government-controlled businesses, organizations, or institutions, as well as prosecution authorities, judicial polices authorities, competent authorities, Control Yuan and governmental ethics departments. If the receiving agency fails to notify the whistle-blower within twenty (20) days after receiving the report that it has accepted the case for investigation, or fails to provide investigation results within six (6) months, and further fails to respond within ten (10) days after the whistle-blower urges for action, the whistle-blower may disclose the matter to central legislators or local councilors, media with corporate registration status, or public interest organizations with legal person registration status and remain protected under the Act. (Articles 4 and 6)
4.Whistle-blower: A whistle-blower refers to a person who has an employment, mandate, or other contractual relationships with a government agency, state-owned enterprise, or a government-controlled organization, and provides services in exchange for compensation, or the employees of such person, who reasonably believes that the counterparty he/she/it works for or the counterparty’s employees are involved in scandals and makes a whistle-blowing at his/her/its name. (Article 5)
5.Investigation: The agency which accepts the report is obligated to investigate the event so reported, and may require the parties involved to provide relevant evidence to cooperate with the investigation. The parties involved in the case may not refuse unless they have legitimate reasons. The agency may apply to the court for seizure before the court makes a decision, so as to preserve evidences. (Article 7)
6.Protection of whistle-blowers:
(1) Prevention from unfavorable treatments: Government agencies (or institutions), legal persons, organizations, or individuals are prohibited from taking unfavorable treatments (including but not limited to dismissal, termination of contracts, demotion, salary reduction, other unfavorable changes to working conditions, or unlawful disclosure of the whistle-blower’s identity) against whistle-blowers for reporting scandals, cooperating for investigations, refusing to participate in scandals, or seeking remedies against unfavorable treatments. (Article 8)
(2) Confidentiality: Agencies receiving whistle-blower reports and their investigation personnel shall keep confidential and shall not disclose the identity of the whistle-blower, unless otherwise consented by the whistle-blower. Unless otherwise provided for under law or no longer requiring keeping confidential the identity, whistle-blowers may request producing transcripts or documents with aliases, redacting their name, gender, date of birth and other information that may directly or indirectly identify them, masking, altering voice, distorting image, or other appropriate means of isolation. (Articles 15 and 16)
(3) Remedy for being unfavorably treated: Whistle-blowers who have been subject to unfavorable treatments may request for reinstatement of their original position or previous working conditions, and seek compensation for both pecuniary and non-pecuniary damages. (Article 8)
(4) Exemption from non-disclosure obligation: Whistle-blowers who provide information to the accepting agency that involves national or trade secrets, or other information subject to confidentiality by laws are not held civilly, criminally, administratively accountable, nor subject to disciplinary actions under professional ethic for any breach thereof. The same applies if the whistle-blower consults a lawyer for legal advice for the matters involving the above. (Article 12)
(5) Reduction or exemption of Sentence: If a whistle-blower is a principal offender or an accomplice in a crime related to the content of the whistleblowing and is willing to testify in the court or during the prosecutor’s investigation, accept cross-examination, and provide important information related to the case subject to being proofed, or other evidence against other principal offenders or accomplices, which enables the prosecutor to prosecute other offenders or accomplices in the case, the whistle-blower may receive a reduced or exempted sentence, provided that prior consent is given by the prosecutor. (Article 13)
(6) Personal safety protection: If a whistle-blower is willing to testify in the court or during the prosecutor’s investigation, and accept cross-examination in accordance with laws, the personal safety protection measures may be applied to him/her/it or the closely related persons. (Article 14)
7.Statute of limitations for claim on compensation if unfavorably treated:
(1) For whistle-blowers who are civil servants: The right expires upon the end of six (6) months from the date when the government agency (or institution) renders a decision to restore the status quo or a final and conclusive decision on administrative remedy, or when the whistle-blower becomes aware of the facts, or two (2) years from the damage arising. (Article 9)
(2) For whistle-blowers who are not civil servants: The right expires upon the end of six (6) months from the date when the whistle-blower becomes aware of the facts, or two (2) years from the damage arising. (Article 10)
8.Employment contract: If an employer violates the provisions of the Act by taking unfavorable treatments against a whistle-blower who is not a civil servant, the whistle-blower may terminate the employment contract without prior notice within thirty (30) days from the date they become aware of the facts, and claim severance, pension and compensation equivalent to six (6) months’ wages from the employer. The right to claim expires upon the end of six (6) months from the termination of employment contract. (Article 10)
9.Penalty:
(1) For those who take unfavorable treatments against whistle-blowers:
(a) For civil servants: Depending on the severity of the case, they shall be punished or disciplined in accordance with the Civil Service Disciplinary Act, the Public Functionaries Merit Evaluation Act, or relevant regulations.
(b) For those who are not civil servants, state-owned enterprises or businesses, organizations, or institutions controlled by the government: The competent authorities of the applicable industry may impose a fine ranging from NT$50,000 to NT$5,000,000 (approximately US$1,529 to US$152,999) and order to correct within a specified period. Penalty is imposed on a per-incident basis for any further failure of correction. (Article 11)
(2) For those who disclose the identity of a whistle-blower:
(a) For civil servants: They may be imposed by an imprisonment for no less than six (6) months and no more than five (5) years, and in addition, a fine of up to NT$300,000 (approximately US$9,179); or for any negligent offense, by an imprisonment for no more than one (1) year, detention in lieu thereof, and/or a fine not more than NT$100,000 (approximately US$3,059).
(b) For those who are not civil servants: They may be imposed by an imprisonment for no more than one (1) year, detention, in lieu thereof, or in addition thereto, a fine not more than NT$100,000 (approximately US$3,059). (Article 15)
10.Rewards: Except for those who become aware of unlawful facts through the exercise of public authority or power, whistle-blowers who lead to the discovery of unlawful activities shall be awarded. The standards thereof and other related matters shall be further prescribed by the competent authority. (Article 18)
11.Effective Date: The Act shall come into effect six (6) months after its announcement. (Article 21)
Paul Hsu / Julia Kuo / David Tsai
