POSH Compliance: IC Setup & Annual Report Rules 2026
The Short Answer Can an establishment with 10 or more employees operate without an Internal Committee (IC)? No. Under Section 4 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act), constituting an IC is an absolute statutory obligation for every office or branch meeting the headcount threshold. Failing to constitute an IC, defaulting on annual reporting to the District Officer, or omitting mandatory Board Report disclosures under the Companies Act exposes the establishment to dual statutory penalties, personal liability for officers, and the cancellation of business operational licenses. Statutory Mandate and Judicial Directives The POSH Act operates as an independent special statute, standing separate from the four Labour Codes implemented in November 2025. Corporate management faces rigorous statutory scrutiny driven by Supreme Court oversight and state enforcement directives. In Aureliano Fernandes v. State ...
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