relating to alleged mail fraud, wire fraud, bank

fraud, securities fraud, violation(s) of SEC rules

and regulations, or violation(s) of Federal law

relating to fraud against shareholders.

If an employer takes retaliatory action against an

employee because he or she engaged in any of

these protected activities, the employee can file a

complaint with OSHA.

Unfavorable Employment Actions

An employer may be found to have violated

SOX if the employee’s protected activity was a

contributing factor in the employer’s decision to

take unfavorable employment action against the

employee. Such actions may include:

• Firing or laying off

• Blacklisting

• Demoting

• Denying overtime or promotion

• Disciplining

• Denying benefits

• Failing to hire or rehire

• Intimidation

• Making threats

• Reassignment affecting prospects for

promotion

• Reducing pay or hours

Deadline for Filing Complaints

Complaints must be filed within 180 days after

an alleged violation of SOX or after the date on

which the employee became aware of the

violation. An employee, or representative of an

employee, who believes that he or she has been

retaliated against in violation of SOX may file

a complaint with OSHA.

Covered Companies

A company is covered by section 806 of the

Sarbanes-Oxley Act of 2002 (SOX) if it has a class

of securities registered under Section 12 of the

Securities Exchange Act or is required to file

reports under Section 15(d) of that Act. Its subsidiaries, contractors, subcontractors, or agents

may also be covered.

On July 21, 2010, the Sarbanes-Oxley Act was

amended by the Dodd-Frank Wall Street Reform

and Consumer Protection Act (Public Law 111-

203) to extend coverage to “nationally recognized

statistical rating organizations,...as defined in

Section 3(a) of the Securities Exchange Act, and

their contractors, subcontractors and agents.”

Protected Activity

An employer covered under SOX may not

discharge or in any manner retaliate against an

employee because he or she:

• provided information

• caused information to be provided, or

• assisted in an investigation by

■ a federal regulatory or law enforcement

agency

■ a Member or committee of Congress, or

■ an internal investigation by the company

relating to alleged mail fraud, wire fraud,

bank fraud, securities fraud, violation(s)

of SEC rules and regulations, or violation(s)

of Federal law relating to fraud against

shareholders.

In addition, an employer may not discharge or

in any manner retaliate against an employee

because he or she filed, caused to be filed,

participated in or assisted in a proceeding

FactSheet

Filing Whistleblower Complaints under

the Sarbanes-Oxley Act

Employees who work for publicly traded companies or companies that are

required to file certain reports with the Securities and Exchange Commission

(SEC) are protected from retaliation for reporting alleged mail, wire, bank, or

securities fraud; violation(s) of SEC rules and regulations; or violation(s) of

Federal law relating to fraud against shareholders.
How to File a SOX Complaint

An employee can file a SOX complaint with OSHA

by visiting or calling their local OSHA office at

1-800-321-OSHA (6742), or sending a written

complaint to their closest OSHA regional or

area office. Written complaints may be filed by

facsimile, hand delivery during business hours,

U.S. mail (confirmation services recommended),

or other third-party commercial carrier. For written

complaints, the date the complaint is sent via facsimile, hand delivered, postmarked, or delivered

to a third-party commercial carrier is considered

the date filed. No particular form is required and

complaints may be submitted in any language.

For OSHA area office contact information,

please call 1-800-321-OSHA (6742) or visit

www.osha.gov/html/RAmap.html.

Complaints must be filed within 180 days of the

alleged discrimination or of when the employee

learned of the alleged discrimination (see

“Deadline for Filing Complaints” section for

details). Upon receipt of a complaint, OSHA

will first review it to determine whether it is a

valid complaint allegation (e.g., timeliness or

jurisdiction). All complaints are investigated in

accordance with the statutory requirements – see

29 CFR Part 1980.104.

Results of the Investigation

If the evidence supports an employee’s claim of

retaliation and a settlement cannot be reached,

OSHA will issue an order requiring the employer

to reinstate the employee, pay back wages,

restore benefits, and other possible relief to make

the employee whole, including:

This is one in a series of informational fact sheets highlighting OSHA programs, policies or

standards. It does not impose any new compliance requirements. For a comprehensive list of

compliance requirements of OSHA standards or regulations, refer to Title 29 of the Code of Federal

Regulations. This information will be made available to sensory-impaired individuals upon request.

The voice phone is (202) 693-1999; teletypewriter (TTY) number: (877) 889-5627.

• Reinstatement with the same seniority status.

• Payment of back pay with interest.

• Compensation for special damages, attorney’s

fees, expert witness fees, and litigation costs.

OSHA’s findings and order become the final

order of the Secretary of Labor, unless they are

appealed within 30 days.

After OSHA issues its findings and order, either

party may request a full hearing before an

administrative law judge of the Department of

Labor. The administrative law judge’s decision

and order may be appealed to the Department’s

Administrative Review Board.

If a final agency order is not issued within 180

days from the date the employee’s complaint is

filed, then the employee may file the complaint in

the appropriate United States district court.

To Get Further Information

For a copy of the Sarbanes-Oxley Act, the

regulations (29 CFR 1980), and other information,

go to www.osha.gov and click on the link for

“Whistleblower Program.”

For information on the Office of Administrative

Law Judges procedures and case law research

materials, go to www.oalj.dol.gov and click on the

link for “Whistleblower.”

For information on Federal securities laws, rules

and regulations or for information on publicly

traded companies, go to www.sec.gov.

DOE FS-3490 12/2011

U.S. Department of Labor

www.osha.gov (800) 321-OSHA (6742)

For assistance, contact us. We can help. It’s confidential.

Occupational

Safety and Health

Administration