Are the provisions of the Directive already applied?

No, Member States must put into force the laws, regulations and administrative provisions necessary to comply with the provisions of the Directive no later than 17.12.2021.

However, there is an exception: for legal entities of the private sector that have 50 to 249 workers, Member States must implement the legal, regulatory and administrative provisions necessary to comply with the obligation to establish internal complaint channels no later than 17.12.2023.

Article 26 of the Directive