A year of workplace safety is not a year end check box.
Understanding format of annual report under posh is important for every Indian organisation that wants to prevent and address workplace sexual harassment.
If you run a growing startup in Bengaluru, an IT company in Hyderabad, a manufacturing unit in Pune or retail business in Mumbai then annual PoSH reporting is part of workplace compliance.
But what goes into the report? Who prepares it? Where should it be submitted? What if your organisation received no complaints throughout the year?
The good news is that preparing a PoSH annual report doesn’t have to be complicated.
With accurate records, a clear reporting structure and knowledge of legal requirements organisations can make this simple.
This guide explains what you need to report, shows a sample format (practical), and helps you avoid compliance mistakes.
What Is a PoSH Annual Report and Why Does Your Organisation Need One?
A PoSH annual report is a formal document prepared by the IC or LC (as applicable) under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.
The report documents how workplace sexual harassment complaints were received and dealt with during the calendar year; awareness programmes and action taken by the employer.
Section 21 of PoSH Act requires that the committee shall prepare an annual report and submit it to employer and District Officer as per prescribed requirements.
Think of it as an annual compliance record that answers five important questions:
- How many sexual harassment complaints were received?
- How many complaints were resolved or disposed of?
- How many cases remained pending beyond 90 days?
- How many awareness programmes or workshops were held?
- What action did the employer take?
These details are prescribed under Rule 14 of PoSH Rules, 2013.
The report has another purpose than recording complaints. It lets organisations review their response mechanisms, find delays and see if awareness efforts in the workplace are being maintained.
A well prepared annual report shows not just what happened during the year but how responsibly the organisation responded.
Is the PoSH Annual Report Mandatory for Indian Organisations?
Yes. Annual reporting is a statutory requirement under the PoSH Act.
Section 21 requires the Internal Committee or Local Committee to prepare and submit an annual report. Section 22 separately requires employers to state information about sexual harassment cases disposed of in their organisation’s annual report or (where no organisational annual report is required) intimate the relevant information to the District Officer.
The distinction matters because the committee’s report and employer’s reporting obligation are related but not synonymous.
Which organisations must constitute an Internal Committee?
Section 4 of the PoSH Act requires an Internal Committee to be constituted at workplaces where ten or more workers are employed.
This requirement applies to many types of establishments: e.g.:
- Private companies and IT organisations: Businesses with eligible workplaces must have an appropriately constituted committee in place even if no complaints have been received.
- Startups and MSMEs: Growing businesses need to know how strong their employee base is and have the complaint-redressal structure in place.
- Factories and manufacturing units: Industrial workplaces must have an accessible and legally compliant mechanism for dealing with sexual harassment.
- Educational institutions and hospitals: Institutions need to consider their workplace obligations as well as sector-specific requirements.
- Government establishments: Public sector organisations must follow the statutory and administrative reporting procedures.
If the establishment has fewer than ten workers or a complaint is against the employer, then the Act provides that complaints shall be dealt with by the Local Committee in the circumstances set out above.
The lesson here is clear: PoSH compliance isn’t just for large corporations.
What Is the Legally Required Format of Annual Report Under PoSH?
There is no single universal layout that every Indian organisation has to use. Rule 14 of Sexual Harassment of Women at Workplace Rules, 2013 lists five mandatory categories of information.
These form the basis of format of annual report under posh.
1. Number of sexual harassment complaints received during the year
The report must state how many sexual harassment complaints were received during that calendar year.
So for example if an organisation received four complaints between January and December the report should say four complaints received.
The figure should be backed up by the committee’s confidential complaint register and other relevant records.
Complaints received during the year should be distinguished from complaints carried forward from previous years. They should not be combined into one figure without explanation.
2. Number of complaints disposed of during the year
This section records how many complaints reached disposal during the reporting period.
Disposal may follow a completed inquiry or a legally permitted conciliation process or another outcome recognised under the applicable procedure.
The committee should record the status of every complaint and date and manner of disposal for reporting purposes.
A complaint received in December may still be pending when the year ends; a complaint received last year may be disposed of this year.
That’s why complaint registers must be maintained consistently.
3. Number of cases pending for more than 90 days
Under Section 11(4) a PoSH inquiry must be completed within 90 days.
The annual report must state the number of cases pending beyond this period.
This figure is particularly important because it shows possible delays in the complaint-resolution process.
Although Rule 14 requires the number of such cases, organisations can maintain an internal explanation of reasons for delays in order to support compliance reviews.
For example, an organisation may need to consider whether delays were caused by scheduling problems, unavailable evidence or administrative failures.
Such circumstances should be recorded responsibly. They do not relieve non-compliance with statutory time frames.
4. Number of workshops or awareness programmes conducted
PoSH compliance is not just about responding after an incident occurs.
The Act also requires employers to organise awareness programmes for employees and orientation programmes for Internal Committee members at regular intervals.
The annual report must specify the number of workshops or awareness programmes held during the year.
These might be employee sensitisation sessions, manager awareness programmes, Internal Committee orientation or refresher training.
Attendance records, dates of sessions and training documentation are some examples of things that organisations need to keep on file in order to back up the figures they report.
5. Nature of action taken by the employer or District Officer
The last mandatory category records what action was taken after the committee process.
Depending on the findings and recommendations actions could be disciplinary action under service rules, written apologies, warnings, counselling or other legally appropriate steps.
The report should describe the nature of action without unnecessarily revealing the identity of the parties.
Recommendation, actions taken and cases where no action was needed should be recorded accurately.
Accountability not public disclosure of sensitive complaint details.
Sample PoSH Annual Report Format: A Practical Template for Indian Employers
If you are looking for format of annual report under posh then this sample is a good starting point.
It covers the five mandatory Rule 14 categories and includes administrative information that may make the document easier to review.
Sample: Annual Report of the Internal Committee.
Reporting Period: 1 January 2026 to 31 December 2026.
Organisation Name: [Name of Organisation]
Workplace Address: [Complete Address]
Name of Presiding Officer: [Name and Designation]
Internal Committee Details: [Names and Designations where relevant]
| Particulars | Details |
| Complaints pending at the beginning of the year | [Number] |
| Sexual harassment complaints received during the year | [Number] |
| Complaints disposed of during the year | [Number] |
| Complaints pending at the end of the year | [Number] |
| Cases pending for more than 90 days | [Number] |
| Workshops or awareness programmes conducted | [Number] |
| Nature of action taken by the employer | [Brief description] |
Additional information, where required:
- Details of Internal Committee constitution and membership. Details of the Executive Committee composition (including whether members are executive committee members). Details of the internal committee meetings’ agenda.
- Relevant complaint-status explanations.
- Summary of awareness and training activities.
- Other particulars required by the competent District Officer or state instructions.
Declaration
The information in this report has been prepared from records held by the Internal Committee for the reporting period.
Presiding Officer: [Name]
Signature: [Signature]
Date: [DD/MM/YYYY]
Place: [City]
Note: This is a template only and not a government-prescribed universal form. Organisations must follow any state specific format, filing directions and authentication requirements.
How to Prepare a PoSH Annual Report: A Step-by-Step Process
Knowing the format of annual report under posh is not enough. Next step is to make sure every reported figure is complete, consistent and documented.
Step 1: Identify the correct reporting period
Annual PoSH reporting under Section 21 follows the calendar year.
This means collecting information from 1 January to 31 December.
Don’t automatically use the April-to-March financial year followed for many accounting and corporate reporting purposes.
If your organisation also produces a Board’s Report for a financial year then you need to reconcile those figures separately.
Step 2: Review the confidential complaint register
The Internal Committee should review complaints received, disposed of and pending during the reporting period.
Check whether complaints carried forward from the previous year have been accounted for correctly.
Check dates of receipt, inquiry status and disposal.
Correct records prevent differences between annual report, internal registers and other statutory disclosures.
Step 3: Verify cases pending beyond 90 days
Review the age and status of pending complaints.
Look for cases where the inquiry has gone beyond the statutory 90 days.
Keep supporting documentation for each such case.
This exercise can also be used to help the committee identify process improvements for the following year.
Step 4: Consolidate training and awareness records
Collect information on employee awareness sessions, committee training and other programmes.
Check how many sessions were held during the year.
Attendance sheets, training calendars and programme summaries could be useful supporting records.
Do not report planned sessions as completed activities.
Step 5: Record employer action accurately
Compare the recommendations made by the committee with the action actually taken by the employer.
The report should state facts not assumptions.
If a recommendation is not implemented, keep an accurate record of its status and the legal requirements involved.
Step 6: Review, authenticate and submit
The committee should review the completed report for accuracy before submission.
Check the applicable submission process with the office of the relevant District Officer.
Keep a copy of the submitted report and proof of acknowledgement.
An internal checklist can prevent errors in the annual reporting process.
PoSH Annual Report Filing: Who Submits It, Where and When?
Preparing the report properly is one thing. Submitting it through the right process is another.
Who is responsible for preparing and submitting the report?
Under Section 21 Internal Committee or Local Committee prepares the annual report and submits it to the employer and District Officer.
The employer also has separate reporting responsibilities under Section 22.
Therefore, the Internal Committee, HR department and management should coordinate without confusing their respective legal roles.
Where should the report be submitted?
The report must get to the District Officer concerned.
The specific office, submission method, supporting documents and administrative procedure may differ by state or district.
Some authorities may dictate formats or electronic processes. Others require submission through designated offices.
If organisations have multiple locations they need to check what jurisdiction and reporting arrangements apply (not that one submission applies everywhere!).
What is the deadline for filing the annual report?
The central PoSH Act and Rules require annual reporting but do not mandate one universal 31 January filing deadline for every establishment in India.
Organisations need to check if the deadline communicated by their state government, District Officer or other authority is correct.
To manage compliance effectively employers should finish their calendar year records as soon after 31 December as possible and file within the deadline.
The safest way is to confirm the local requirement in advance not wait until after the reporting year ends.
What If Your Organisation Received Zero PoSH Complaints?
A complaint-free year is great news. But it doesn’t negate the need for annual compliance reporting.
If no complaints were received, the organisation should enter zero complaints in each reporting field.
This is commonly referred to as a nil report.
A nil report can still contain meaningful information (e.g. number of awareness programmes run during the year).
For example, an organisation may have had no complaints but run four employee awareness sessions and two Internal Committee training programmes.
These activities should be reported in the report.
Organisations should still follow annual reporting and local filing requirements even if complaint numbers are zero.
Zero complaints should never be presented as conclusive evidence that sexual harassment did not occur.
Employees may not know how to report, fear retaliation or be unsure about confidentiality.
A responsible employer will build trust, awareness and accessible reporting channels regardless of complaint numbers.
PoSH Annual Report vs. Board’s Report: What Is the Difference?
This is one of the most important distinctions in Indian corporate compliance.
The Internal Committee’s annual report is prepared under Section 21 of the PoSH Act and Rule 14 of the PoSH Rules.
The employer’s organisational annual reporting obligation arises under Section 22.
For companies covered by the relevant provisions of Companies (Accounts) Rules, 2014, Board’s Report has additional disclosure requirements.
On 14 July 2025, the Companies (Accounts) Second Amendment Rules, 2025 came into force. The disclosure under Rule 8(5)(x) was expanded in these rules.
The prescribed details 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.
These disclosures are made with the statement applicable to compliance with PoSH Act and constitution of Internal Committee.
The Board’s Report follows the corporate financial reporting period and Internal Committee’s annual report follows calendar year framework.
One report does not replace the other.
Companies need to work with their company secretary or compliance adviser so that the right requirements are met.
Common Mistakes to Avoid While Preparing the PoSH Annual Report
Even organizations with PoSH policies in place make reporting errors that can be avoided.
Knowing format of annual report under posh helps but it’s the attention to detail that makes the final document reliable.
Mixing calendar-year and financial-year figures
This can result in incorrect complaint totals and inconsistencies between reports.
Keep separate reporting-period records and reconcile the figures where appropriate.
Forgetting complaints carried forward from previous years
A complaint received in one year may be disposed of in the next.
If carried-forward cases are not tracked then disposal and pending figures become hard to explain.
Leaving out awareness programmes
Workshops and awareness programmes are explicitly covered in Rule 14.
Keep a training calendar and attendance records throughout the year.
Including confidential complaint information
The annual report is not a stage to reveal the identities of complainants, witnesses or sensitive allegations.
Section 16 of PoSH Act restricts confidentiality on specified complaint and inquiry information.
Use aggregate figures and appropriately limited descriptions.
Assuming that a generic online template is sufficient
Online templates are starting points but they may not be up to date with the requirements or local directions applicable.
Always review the relevant legal provisions and administrative instructions before submission.
What Happens If an Organisation Fails to Comply with PoSH Reporting Requirements?
PoSH compliance is a legal obligation, not an optional administrative activity.
Section 26 of the PoSH Act makes it an offence punishable with fine up to ₹50,000 for specified employer failures (contravention or attempted contravention of Act and Rules).
Repeat convictions can carry heavier penalties (statutory provisions apply) and licensing consequences too.
We should not assume that every delay in reporting leads automatically to the maximum penalty. The legal consequences depend on what contravention was committed and which enforcement procedures apply.
Beyond statutory penalties, poor reporting practices can cause problems during internal audits, compliance reviews and corporate governance assessments.
More importantly incomplete records may mean that the organisation is not monitoring its workplace complaint-resolution mechanism properly.
Compliance is more reliable when reporting is viewed as a continuous responsibility (not an annual emergency).
How MAHAPOSH Helps Organisations Simplify Annual PoSH Reporting
For many growing Indian businesses the problem isn’t that they don’t understand why PoSH compliance matters; it’s managing documentation, committee responsibilities and reporting requirements alongside everyday business operations.
That is where MAHAPOSH (a platform by Telemerge IT) can help organisations.
The services MAHAPOSH provides are annual report preparation, Internal Committee formation and training, PoSH policy drafting & review, employee awareness programmes and external member support.
Its annual reporting service is for organisations to organise their compliance information and prepare the documentation required.
Startups, MSMEs and established businesses all benefit from structured support in managing the reporting process.
Organisations can also use MAHAPOSH’s PoSH readiness self-assessment to review aspects of policies, committee readiness, employee awareness and documentation practices.
The goal is simple: make compliance easier, practical and consistent.
Frequently Asked Questions About the Format of Annual Report Under PoSH
1. What are the mandatory details in a PoSH annual report?
Under Rule 14 report must contain complaints received, complaints disposed of (cases pending beyond 90 days), awareness programmes or workshops conducted and nature of action taken by employer or District Officer.
2. Is there a standard PoSH annual report template prescribed by the government?
The central Rules contain mandatory information but not one universal document layout; state or district authorities may provide additional formats or instructions that organisations must follow.
3. Can an organisation prepare a nil PoSH annual report?
Yes. If no complaints were received the report can say zero complaints but accurately include other applicable information (e.g. awareness programmes conducted). The organisation should comply with reporting and submission requirements.
4. Is the PoSH annual report prepared for the financial year or calendar year?
Section 21 refers to reporting in each calendar year. Corporate Board’s Report disclosures may follow the company’s financial reporting period so the two should not be confused.
5. Who signs the PoSH annual report?
Check with the relevant authority what authentication requirements apply to you. As a good administrative practice, the Presiding Officer of Internal Committee should review and authenticate the committee’s report according to instructions given (if any).
6. What is the penalty for not preparing a PoSH annual report?
Section 26 sets out penalties for specified contraventions of the Act and Rules (fine up to ₹50,000 on first conviction etc.). The precise consequence depends on the legal circumstances.
7. Can organisations use the same PoSH annual report format every year?
A consistent internal template can be used if all mandatory information is captured in it but organisations should review it annually for changes in law, reporting requirements and local administrative directions.
Conclusion: Make Annual PoSH Reporting a Practice, Not a Last-Minute Task
The format of annual report under posh is about more than putting information into a table.
It’s about recording complaints responsibly, monitoring timely resolution, documenting awareness efforts and accountability.
For Indian organisations the best approach would be to keep records all year round, know what legal requirements apply and prepare the annual report well in advance of the relevant submission deadline.
Because workplace safety isn’t measured by the number of complaints received but rather the systems in place to prevent harassment and respond when concerns are raised.
Need help with your annual reporting requirements? Do you need help with your annual reporting obligations? Are you unsure how to complete your annual reports and have no idea where to start? We can help!
Annual Reporting
Take a structured approach to PoSH compliance with MAHAPOSH’s Annual Report Preparation service.