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NOTE on the whistleblower’s legal status, rights and protection guarantees

published 16 September 2021 at 16:03


Order of the State Tax Service of Ukraine

14.07.2021 № 687


on the whistleblower’s legal status, rights and protection guarantees


the whistleblower is an individual (citizen of Ukraine, foreigner, stateless person) who is convinced that the information is reliable;

the whistleblower’s notification must contain information regarding the corruption facts or corruption-related offenses, other violations of the Law of Ukraine “On corruption prevention”, ie an actual data that confirm possible commission of offense that can be verified (information regarding: circumstances of offense, place and time of its commission, person who committed it, etc.);

information became known to the whistleblower in connection with his/her employment, professional, economic, social, scientific activity, service or training, participation in the legislative procedures, which are mandatory for the start of such activity.

 The whistleblower has the following rights:

- be informed of his/her rights and responsibilities;

- obtain information about the status and consideration results;

- submit evidences, give explanations, testimony or refuse to give them;

- free legal aid in connection with protection of the whistleblower’s rights;

- reimbursement of costs related to protection of the whistleblower’s rights, attorney’s levies and court fees;

- confidentiality and anonymity;

- safety for the whistleblower’s and his/her close people, property and housing in the case of a threat to life and health or to refuse such measures;

- remuneration according to current legislation;

- receive psychological help;

- exemption from legal liability in certain cases.

The whistleblower has the following guarantees:

Protection of the whistleblower’s employment rights: prohibition of dismissal or coercion to dismissal, disciplinary liability, other negative measures of influence (transfer, certification, change of working conditions, refusal to appoint to a higher position, reduction of salary, etc.) or threat of such influence measures in connection with report regarding corruption.

Payment of earnings for the period of forced absence and monetary compensation for violation of the whistleblower’s employment rights

The whistleblower may apply for protection of rights to:

Corruption Prevention and Detection Department of the STS

for protection against the application of negative measures of influence by leadership

National Agency on Corruption Prevention

for legal and other protection, to verify compliance with legislation regarding the whistleblower’s protection, to issue instructions requiring elimination of violations of employment and other rights and bring to justice those guilty of violating their rights in connection with such reports

The Law Enforcement Agencies

for protection of life, housing, health and property

Free Legal Aid Centers

for free secondary legal aid


for protection of rights and freedoms