The case, explained
Whistleblowing and Nullity of Retaliatory Dismissal
6 min read · Updated September 2026 · Editorial oversight: Avv. Federico Papa
The development of September 2024 marks a crucial milestone for the protection of whistleblowers in the private sector, consolidating an approach that severely punishes employer retaliation. According to reports in the specialized press, the protection system has moved past the interpretative uncertainty following the 2023 reform, centering on the presumption of retaliation. In this article, we will analyze how a dismissal issued shortly after a report is now considered null and void, barring contrary proof that is nearly impossible for the company to provide. Through our twin case, we will see how the temporal proximity between the report and the sanction becomes the primary evidence of the punitive nature of the employer's act.

In brief
The article examines the nullity of retaliatory dismissal in whistleblowing, focusing on the reversal of the burden of proof introduced by Legislative Decree 24/2023. Through the reconstruction of recent Supreme Court cases, it explains how the temporal coincidence between the report and the dismissal establishes the presumption of retaliation, guaranteeing the worker full reinstatement and compensation for damages.
The facts
According to reports by outlets such as Il Sole 24 Ore and Guida al Lavoro, the case stems from the dismissal of a manager who had reported serious accounting irregularities through internal channels provided by the corporate organizational model. The company justified the termination by citing a breach of the duty of loyalty, accusing the employee of having acquired confidential documents for personal ends. The dispute went through three levels of judgment, reaching the Supreme Court where the nullity of the dismissal was confirmed. The judges noted that the disciplinary charge was triggered only a few days after the report, constituting an evident punitive intent aimed at neutralizing the whistleblower. The case reflects the 2024 legal trends ordering the reinstatement of the worker.

The laws at play
- Legislative Decree 24/2023 is the primary regulation governing whistleblowing, introducing in Art. 19 a legal presumption of retaliation for any unfavorable measure taken after the report.
- Art. 18 of Law 300/1970, known as the Workers' Statute, provides for full reinstatement protection in the event of a dismissal that is null because it is retaliatory, requiring the employer to rehire the employee and pay back wages.
- Articles 1418 and 1345 of the Civil Code establish the nullity of acts based on an exclusive and decisive illicit motive, such as the desire to retaliate against a legitimate report.
What the case law says
The jurisprudence of the Supreme Court has clarified that the burden of proof rests almost entirely on the employer once the so-called temporal coincidence between the report and the expulsive measure is demonstrated. According to settled case law, it is not sufficient for the company to prove the existence of a minor disciplinary breach; it must demonstrate that the dismissal would have been issued in the same manner even if the report had never occurred. The courts have also specified that protection extends even to a whistleblower who commits minor procedural infractions to obtain evidence of the wrongdoing, provided such actions are strictly necessary for the report and proportionate to the public interest pursued.
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What it teaches professionals
- Always formalize internal reporting channels to prevent the employee from turning to external authorities, resulting in a loss of control over crisis management.
- Analytically document every disciplinary charge long before proceeding with dismissals, ensuring the employee's file is updated and consistent.
- Evaluate the timing of dismissal with extreme caution if a pending report is known, as temporal proximity shifts the burden of proof entirely onto the client.
- Educate companies on managing the whistleblower as a resource rather than an enemy, to avoid litigation with almost certain defeat.
References: D.Lgs. 10 marzo 2023, n. 24Legge 20 maggio 1970, n. 300 (Art. 18)Art. 1345 Codice Civile
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Frequently asked questions
What happens if the whistleblower's report turns out to be unfounded?
The whistleblower remains protected from retaliation as long as, at the time of reporting, they had reasonable grounds to believe the information was true; protection is lost only in cases of proven intent or gross negligence.
Can an employer dismiss a whistleblower for economic reasons?
Yes, but they must provide rigorous proof that the corporate reorganization is real, pre-dates the report, and that the whistleblower was selected based on objective and non-punitive criteria.
What is the deadline for challenging a retaliatory dismissal?
The worker must challenge the dismissal out of court within 60 days of receiving the communication and file the application in court within the following 180 days.
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