Martinez has emerged as one of the favourites to take charge at Goodison Park next season, with David Moyes departing to replace Sir Alex Ferguson as Manchester United boss.
However, Whelan insists Everton chairman Bill Kenwright would have too much respect for Wigan to get in touch before the end of the season and disrupt their Premier League survival bid.
Whelan has become accustomed to speculation about Martinez's future and would not be surprised if he again decided to stay at the DW Stadium, even if they suffer relegation.
Speaking before Tuesday's clash against Arsenal, Whelan said: "It is something we face every year and if we do get relegated he may decide he wants to stay in the Premier League, but he may decide he wants to stay with Wigan because he is a great favourite here."
Asked if there had been an approach from Everton, Whelan added: "No. Everton would never do anything like that until the end of the season.
"Bill is keen on his football and is a total gentleman, so he would never do that until we know what our destiny is and whether we are staying in the Premier League or whether we are going to get relegated.
"If they do approach us it is entirely up to Roberto whether he wants to go to Everton or stay at Wigan."