What Is PoSH Compliance and Who Must Follow It?

PoSH compliance refers to the measures an employer must implement under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The law establishes a framework for prevention, complaint handling, inquiry and redressal of workplace sexual harassment.

The PoSH Act covers women irrespective of their employment status and applies across organised and unorganised sectors, including private and public workplaces. The definition of workplace is also broad. It can include offices, branches, units, places visited during employment and employer-provided transportation.

For employers, PoSH compliance therefore goes beyond having a policy document. It requires a functioning IC, trained members, employee awareness, accessible complaint channels, statutory displays, proper inquiry records, annual reporting and establishment-level monitoring.

PoSH Compliance Checklist for Employers in India

1. Create and Implement a Written PoSH Policy

Every employer should have a written policy that explains:

• What constitutes sexual harassment
• Prohibited conduct and workplace behaviour
• Who can make a complaint
• How and where a complaint can be submitted
• Details and contact information of IC members
• The inquiry and redressal process
• Confidentiality requirements
• Protection against retaliation
• Disciplinary consequences
• Employee and management responsibilities

The policy should be accessible to employees and reviewed whenever there is a change in law, organisational structure, IC membership or complaint-handling procedure.

The employer must also display the penal consequences of sexual harassment and the order constituting the IC at a conspicuous place in the workplace.

2. Constitute the Internal Committee Correctly

A workplace with 10 or more employees must constitute an IC through a written order. The statutory composition is specific:

IC Position	Requirement
Presiding Officer	A woman employed at a senior level at the workplace
Employee Members	At least two employees, preferably committed to the cause of women or having experience in social work or legal knowledge
External Member	One member from an NGO/association committed to the cause of women or a person familiar with issues relating to sexual harassment
Women members	At least one-half of the total IC members must be women
Tenure	Maximum three years from nomination

If a senior-level woman is not available at a particular office or administrative unit, the Presiding Officer can be nominated from another office or administrative unit of the same workplace. If no suitable senior-level woman is available there either, the Act permits nomination from another workplace of the same employer or another department/organisation.

The external member is a statutory requirement, not an optional adviser. Employers should maintain appointment orders, member credentials, consent/engagement documentation and tenure records.

The IC must also be reconstituted when a member’s tenure ends or a vacancy arises.

3. Apply the IC Requirement to Every Relevant Office and Administrative Unit

A common 2026 compliance gap is treating a single central IC as sufficient for an organisation with multiple offices.

Section 4 specifically requires ICs where the offices or administrative units of a workplace are located at different places or at divisional or sub-divisional levels. Therefore, organisations with branches, regional offices, plants, warehouses or other separate administrative units must map their locations and constitute ICs as required at those units.

For a multi-location organisation, maintain a location-wise register showing:

• Office/administrative unit
• Employee headcount
• IC constitution status
• Presiding Officer
• Employee members
• External member
• Appointment date and tenure
• IC contact details
• Training status
• Complaint status
• Annual-report status

A central PoSH policy can provide the organisation-wide framework, but it does not remove the statutory requirement to constitute ICs at relevant offices or administrative units.

4. Train Employees and IC Members

The employer must organise regular workshops and awareness programmes for employees and orientation programmes for IC members.

Employee awareness should cover:

• What constitutes sexual harassment
• Examples of prohibited behaviour
• Rights and responsibilities
• How to contact the IC
• Complaint procedure
• Confidentiality
• Protection against retaliation
• Consequences of misconduct

IC members need more specialised training on:

• Receiving complaints
• Conducting inquiries
• Natural justice and procedural fairness
• Evidence and documentation
• Interviewing complainants, respondents and witnesses
• Confidentiality
• Interim relief
• Statutory timelines
• Preparing inquiry reports
• Making legally sustainable recommendations

Maintain attendance records, training material, trainer details, dates and location-wise participation.

5. Follow the Statutory Complaint and Inquiry Timelines

PoSH compliance requires active timeline management. HR and IC members should maintain a complaint tracker with every statutory deadline.

Stage	Statutory timeline
Filing complaint	Within 3 months from the incident or last incident in a series
Extension for filing	Up to another 3 months, with reasons recorded in writing
Completion of inquiry	Within 90 days from commencement of inquiry
Inquiry report	Within 10 days from completion of inquiry
Employer action	Within 60 days of receiving the recommendations

The complaint must ordinarily be made in writing within three months. If the woman cannot make it in writing, the Presiding Officer or an IC member must provide reasonable assistance. The IC can extend the complaint period by up to three months where circumstances prevented timely filing and reasons are recorded.

The inquiry must be completed within 90 days. Once completed, the IC must provide its findings to the employer or District Officer within 10 days and make the report available to the concerned parties. The employer or District Officer must act on the recommendations within 60 days of receipt.

Employers should therefore maintain a case-level timeline tracker rather than relying on informal reminders.

6. Maintain Confidential Complaint and Inquiry Records

PoSH records should be maintained securely and access should be restricted to authorised persons.

The compliance file should include:

• Complaint received
• Acknowledgement and correspondence
• Notice to respondent
• Written statements
• Evidence and documents
• Witness records
• Inquiry proceedings
• Interim-relief requests and actions
• IC findings
• Final inquiry report
• Employer’s action on recommendations
• Appeal-related records, where relevant
• Training and awareness records

The identity and addresses of the aggrieved woman, respondent and witnesses, complaint contents, inquiry proceedings, recommendations and action taken are subject to confidentiality requirements.

Do not include identifying details of individual complaints in public-facing PoSH communications.

7. Know When the Local Committee Becomes Relevant

The Local Committee (LC) operates at the district level and becomes relevant in two important situations:

1. The establishment has fewer than 10 workers, so an IC is not constituted; or
2. The complaint is against the employer.

The District Officer constitutes the Local Committee for the district. The LC therefore provides the statutory complaint mechanism where an establishment does not have an IC or where the employer is the respondent.

Employers should identify the District Officer and Local Committee applicable to each operating location and make this information accessible where required.

8. Complete PoSH Annual Reporting

The IC must prepare an annual report in each calendar year and submit it to the employer and District Officer.

Under Rule 14 of the PoSH Rules, the IC annual report must contain:

• Number of sexual harassment complaints received during the year
• Number of complaints disposed of during the year
• Number of cases pending for more than 90 days
• Number of workshops or awareness programmes conducted
• Nature of action taken by the employer or District Officer

The organisation should maintain a calendar for annual-report preparation, review and submission and retain evidence of submission.

IC Annual Report vs Board’s Report Disclosure

These are separate compliance requirements and should not be treated as the same document.

The IC annual report is prepared under the PoSH Act and Rules and is submitted to the employer and District Officer with the prescribed details.

Separately, MCA amended Rule 8(5)(x) of the Companies (Accounts) Rules, 2014 through the Companies (Accounts) Second Amendment Rules, 2025. Effective 14 July 2025, the Board’s Report disclosure on PoSH was expanded to include:

• Number of sexual harassment complaints received during the year
• Number of complaints disposed of during the year
• Number of cases pending for more than 90 days

The amended requirements therefore make complaint data relevant to corporate statutory reporting as well as PoSH compliance records.

Companies should reconcile their IC records, annual PoSH reporting and Board’s Report figures before finalising the Board’s Report. This avoids inconsistencies between internal compliance records and statutory corporate disclosures.

9. Update SHe-Box Registration and IC Information

The Sexual Harassment Electronic Box (SHe-Box) has become an important PoSH compliance development in 2026.

The Ministry of Women and Child Development launched SHe-Box on 29 August 2024 as a centralised digital platform for reporting and tracking workplace sexual-harassment complaints. The government has continued to strengthen the platform and its use by public and private workplaces.

As of 27 March 2026:

• More than 161,000 workplaces with more than 10 employees had been onboarded
• Details of more than 68,460 Internal Committees had been updated
• Details of 777 Local Committees at district level were available on the portal

The government has also been working with ministries, regulators and industry bodies to improve private-sector participation and strengthen compliance monitoring. Supreme Court directions in the Aureliano Fernandes matter have further driven IC surveys and data updates through SHe-Box.

For 2026, employers should therefore:

• Verify whether the organisation is onboarded on SHe-Box
• Check whether IC information is correctly updated
• Verify location-wise IC details
• Keep member information current after reconstitution
• Coordinate SHe-Box data with internal PoSH records
• Track government or District Officer communications relating to portal compliance

SHe-Box registration should be treated as part of the organisation’s PoSH governance and monitoring framework, not as a substitute for the statutory IC or inquiry process.

10. Strengthen PoSH Compliance for Remote and Hybrid Employees

PoSH obligations continue to apply where work is performed through remote or hybrid arrangements.

Employers should ensure that remote and hybrid employees can access:

• The PoSH policy
• IC member names and contact details
• Complaint submission channels
• SHe-Box information, where relevant
• Employee awareness programmes
• Confidential communication channels

Training should also address sexual harassment through work-related emails, messaging platforms, video meetings and other professional digital interactions where such conduct falls within the workplace framework.

11. Review PoSH Compliance Across Multiple Locations

A multi-location PoSH review should be conducted establishment by establishment.

The organisation should verify:

1. Which offices or administrative units fall within the IC requirement.
2. Whether each required unit has a properly constituted IC.
3. Whether every IC has a qualifying Presiding Officer.
4. Whether at least half of the members are women.
5. Whether every IC has an external member.
6. Whether member tenure remains valid.
7. Whether IC members have received orientation/training.
8. Whether employees know the complaint mechanism.
9. Whether mandatory information is displayed.
10. Whether complaints are being tracked against statutory deadlines.
11. Whether annual reports have been prepared and submitted.
12. Whether SHe-Box records are updated where required.

This is particularly important for organisations with branches, factories, project offices, warehouses, client-facing locations or geographically dispersed administrative units.

12. Prepare for the PoSH Compliance Audit

A practical PoSH audit should test both documentation and implementation.

Audit Area	Evidence to Review
PoSH policy	Current policy, approval, employee access
IC constitution	Written order and member details
IC composition	Presiding Officer, 2+ employee members, external member, 50% women
Tenure	Appointment and reconstitution dates
Training	Employee and IC training records
Complaint mechanism	Email, portal, designated contacts
Complaint handling	Case files and timeline tracker
Inquiry	Proceedings, findings and report
Employer action	Evidence of implementation
Confidentiality	Access controls and secure records
Annual report	Prescribed data and submission evidence
Board’s Report	Complaint disclosures and reconciliation
Workplace display	Policy, IC details and penal consequences
SHe-Box	Onboarding and IC information
Multi-location compliance	Office-wise IC matrix

Findings should be classified by risk, assigned to a responsible owner and given a remediation deadline.

Consequences of PoSH Non-Compliance

Section 26 of the PoSH Act provides that an employer that fails to constitute an IC, fails to take action required under specified provisions, or contravenes or abets contravention of the Act or Rules can face a fine of up to ₹50,000.

For a subsequent conviction for the same offence, the employer can face twice the punishment, subject to the statutory limits. The Act also provides for possible cancellation, withdrawal or non-renewal of certain licences, registrations or approvals required to carry on the business.

The financial penalty is only one part of the risk. Weak PoSH governance can also result in:

• Challenges to the validity of an inquiry
• Regulatory or inspection exposure
• Board-level compliance issues
• Reputational damage
• Employee-relations problems
• Increased litigation risk

Common PoSH Compliance Mistakes in 2026

Employers should avoid these recurring gaps:

• Having an IC only at the head office despite multiple required administrative units
• Appointing an external member without maintaining proper documentation
• Allowing IC tenure to expire without reconstitution
• Failing to maintain at least 50% women members
• Treating PoSH training as a one-time induction activity
• Missing the 90-day inquiry deadline
• Delaying the inquiry report beyond 10 days
• Failing to act on recommendations within 60 days
• Maintaining complaint data separately for HR, IC and corporate reporting
• Omitting the new complaint statistics from the Board’s Report
• Not updating SHe-Box information
• Publishing confidential complaint information
• Assuming that no complaints means no PoSH compliance activity is required
• Ignoring remote, hybrid and multi-location employees

Quick PoSH Compliance Checklist for 2026

Before closing the compliance cycle, employers should confirm:

• PoSH policy is current and accessible
• IC constituted through written orders
• IC has a woman Presiding Officer
• At least two employee members appointed
• External member appointed
• At least 50% of IC members are women
• IC tenure is current
• Required offices/administrative units have separate IC arrangements
• Employee awareness programmes completed
• IC orientation/training completed
• Complaint mechanism communicated
• Workplace displays updated
• Complaint timelines monitored
• Inquiry reports issued within 10 days of inquiry completion
• Employer action completed within 60 days
• Confidential records securely maintained
• IC annual report prepared with all five prescribed categories
• District Officer submission tracked
• Board’s Report disclosures reconciled with PoSH records
• SHe-Box onboarding and IC details verified
• Remote/hybrid employees have access to the PoSH mechanism

FAQs on PoSH Compliance

Is an Internal Committee mandatory for every workplace?

An IC is mandatory at a workplace where 10 or more employees are employed. Where an establishment has fewer than 10 workers, the Local Committee mechanism applies. A complaint against the employer is also handled through the Local Committee.

What is the minimum composition of an Internal Committee?

The IC must have a woman Presiding Officer, at least two employee members and one external member. At least half of the total IC members must be women. Members can hold office for a maximum of three years.

How long does an IC have to complete a PoSH inquiry?

The inquiry must be completed within 90 days from the date the inquiry commenced. The IC then has 10 days to issue its report, and the employer must act on the recommendations within 60 days of receiving the report.

What should the IC annual report contain?

It should state the number of complaints received, complaints disposed of, cases pending for more than 90 days, workshops or awareness programmes conducted, and the nature of action taken by the employer or District Officer.

Is the IC annual report the same as the Board’s Report disclosure?

No. The IC annual report is a PoSH statutory report prepared under Section 21 and Rule 14. Companies also have separate Board’s Report disclosure requirements under the Companies (Accounts) Rules. Since July 2025, the Board’s Report must include the number of sexual harassment complaints received, disposed of and pending for more than 90 days under the amended Rule 8(5)(x).

What is SHe-Box and why is it important in 2026?

SHe-Box is the government’s centralised digital platform for workplace sexual-harassment complaints and related compliance information. By March 2026, more than 161,000 workplaces with over 10 employees had been onboarded, with more than 68,460 IC records updated. Employers should verify their onboarding and IC information as part of their 2026 PoSH compliance review.

What is the penalty for PoSH non-compliance?

Specified non-compliance under Section 26 can attract a fine of up to ₹50,000. Repeat convictions can result in enhanced punishment and possible cancellation, withdrawal or non-renewal of certain licences, registrations or approvals.

Strengthen Your PoSH Compliance Framework

In 2026, PoSH compliance requires more than maintaining a policy on paper. Employers need properly constituted and trained ICs, location-wise governance, documented inquiry processes, statutory timeline tracking, annual reporting, accurate Board’s Report disclosures and updated SHe-Box information.

A structured compliance review can help identify gaps in IC constitution, policies, training, complaint handling, documentation, reporting and multi-location implementation.

The comply360° can support organisations with PoSH compliance assessments, policy reviews, IC training, awareness programmes, compliance audits and broader workplace compliance advisory to build a structured and audit-ready PoSH framework.