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POSH Annual Reports

POSH Annual Reports

It shall be the duty of the Committees to prepare an annual report and submit the same to the employer and the district officer in every calendar year.

The Ministry of Corporate Affairs, through a notification dated July 31, 2018, amended the Companies (Accounts) Rules 2014, in accordance with the request made by the Ministry of Women and Child Welfare.

By this amendment, it is now mandatory to disclose that the company has implemented the provisions of the Sexual Harassment Act.

It is now mandatory to make a statement in the Director’s Report that it has complied with the provisions regarding the constitution of the Internal Complaints Committee (ICC).

Penalty Provisions

Non Compliance can cost an employer a monetary penalty of INR 50,000 on account of:

  • Failure to constitute Internal Complaints Committee
  • Failure to act upon recommendations of the Complaints Committee; or
  • Failure to file an annual report to the District Officer where required; or
  • Contravening or attempting to contravene or abetting contravention of the Act or Rules.
  • Where an employer repeats a breach under the Act, they shall be subject to:
  • Twice the punishment or higher punishment if prescribed under any other law for the same offence.

Cancellation/Withdrawal/Non-renewal of registration/license required for carrying on business or activities