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Section 26 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013: penalty for non-compliance by the employer

Under section 26(1), an employer who fails to constitute an Internal Committee, to take action under sections 13, 14 and 22, or who contravenes or attempts to contravene or abets...

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Topic
POSH Compliance
Published
October 2, 2026
Last updated
Oct 10, 2026
Reading time
7 min
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Last updated: October 2026Verified against: Government sources

Section 26 is the penalty section for employers. An employer who fails to constitute the Internal Committee, fails to take action under sections 13, 14 and 22, or contravenes other provisions of the Act or Rules is punishable with a fine which may extend to fifty thousand rupees. A repeat conviction for the same offence brings twice the punishment and can affect the licence or registration needed to carry on the business. For compliance advice, see our labour law compliance service.

Source and names

We follow the consolidated text of the Act consulted (it shows one amendment, Act 23 of 2016, with effect from 6 May 2016); later amendments and notifications should be checked. The 2016 change of name of the committees is shown in the footnotes. The copy prints section 26 with several drafting oddities, which we quote as printed and flag. Our topic guide on penalties under the POSH Act gives a general view of the same subject.

Sub-section (1): the three failures and the fine

"Where the employer fails to—

(a) constitute an Internal Committee under sub-section (1) of section 4; (b) take action under sections 13, 14 and 22; and (c) contravenes or attempts to contravene or abets contravention of other provisions of this Act or any rules made thereunder,

he shall be punishable with fine which may extend to fifty thousand rupees."

ClauseFailure as printedWhere explained
(a)Constitute an Internal Committee under section 4(1)Section 4
(b)Take action under sections 13, 14 and 22Section 13; section 14; section 22 post
(c)Contravenes or attempts to contravene or abets contravention of other provisions of the Act or RulesSections such as 12(3), 19 and 21

Two oddities in the printed text

  1. The three clauses are joined by "and", not "or". Read literally, the lead-in "Where the employer fails to" followed by "and" could suggest that all three must be present. We flag this and do not say how a court would read it.
  2. Clause (c) begins "contravenes", although the lead-in says "fails to". Grammatically it does not follow from "fails to". The sense is clear enough, namely that contravention of other provisions is covered, but we quote it as printed.

The fine

"Fine which may extend to fifty thousand rupees." So fifty thousand rupees is the upper limit for a first conviction. The section sets no minimum fine and prints no imprisonment for a first conviction. The court decides the fine within the limit.

Who is the "employer"

Section 2(g) defines the employer; see our article on section 2. The penalty falls on "the employer", as defined, and the section does not say who in a company is to be treated as the employer for the purpose of conviction; that follows from the definition read with the facts.

Sub-section (2): repeat offence

"If any employer, after having been previously convicted of an offence punishable under this Act subsequently commits and is convicted of the same offence, he shall be liable to—"

ClauseConsequence
(i)Twice the punishment, which might have been imposed on a first conviction, subject to the punishment being maximum provided for the same offence
(ii)Cancellation of his licence or withdrawal, or non-renewal, or approval, or cancellation of the registration, as the case may be, by the Government or local authority required for carrying on his business or activity

The proviso to clause (i) says that where a higher punishment is prescribed under any other law for the time being in force, for the offence for which the accused is being prosecuted, "the court shall take due cognizance of the same while awarding the punishment". Check the current penal law for any corresponding provision.

Clause (ii) is garbled in the copy: "cancellation, of his licence or withdrawal, or non-renewal, or approval, or cancellation of the registration". We quote it as printed. The general sense is that a licence or registration needed for carrying on the business or activity, granted by the Government or a local authority, may be cancelled, withdrawn or not renewed. The text does not name any particular licence or registration, and we do not.

What the repeat-offence rule requires

  • A previous conviction under the Act.
  • A subsequent commission and conviction for the same offence.
  • Then both consequences: clause (i) and clause (ii) are listed together under "liable to".

How courts take up an offence under the Act

Section 27 provides that no court shall take cognizance of an offence punishable under the Act except on a complaint made by the aggrieved woman or any person authorised by the committee, that the offence is triable by a Metropolitan Magistrate or Judicial Magistrate of the first class, and that every offence is non-cognizable. See our article on sections 27 and 28.

What employers can do to stay clear of section 26

The section lists failures; the practical answer is a routine for each.

  • Constitute the Internal Committee by written order at every office or administrative unit (section 4).
  • Act on committee recommendations within the period in section 13(4).
  • Include the number of cases in the annual report or intimate it to the District Officer (section 22).
  • Keep a register of the duties in section 19, such as display of the order, awareness programmes and facilities for the committee. See section 19.

An example

Pioneer Tools, a company with a head office and a branch, has constituted an Internal Committee only at head office. The branch has no written order. A complaint is later made on a branch matter. If the company were prosecuted and convicted under section 26(1)(a), the fine could extend to fifty thousand rupees. If the company were later convicted again of the same offence, section 26(2) would expose it to twice the punishment subject to the limit in clause (i), and to consequences for the licence or registration it needs to carry on its business.

Need help avoiding a penalty?

Most penalty exposure comes from a missing written order, a missed report or an unimplemented recommendation. Our labour law compliance team can run a gap check against sections 4, 13, 14, 19, 21 and 22 and help you close the gaps.

Key takeaways

  • Section 26(1): fine which may extend to fifty thousand rupees for failing to constitute the Internal Committee, failing to act under sections 13, 14 and 22, or contravening other provisions.
  • The three clauses are joined by "and", and clause (c) begins "contravenes"; we flag both as printed.
  • Section 26(2): on a second conviction for the same offence, twice the punishment (subject to the stated limit) and consequences for the licence or registration.
  • Where another law prescribes a higher punishment, the court is to take due cognizance of it.
  • Offences are non-cognizable and the court must be a Metropolitan Magistrate or Judicial Magistrate of the first class (section 27).

Read next

Disclaimer: Based on a consolidated text of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 showing one amendment (Act 23 of 2016, 6 May 2016) and on a copy of the Rules of 2013 as notified on 9 December 2013, as consulted on 2 October 2026. Later amendments, State rules and notifications, and the position under the Labour Codes in force from 21 November 2025 should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 26

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the maximum fine?

Fifty thousand rupees, under section 26(1).

Is imprisonment provided?

Section 26(1) prints only a fine. Section 26(2) speaks of twice the punishment which might have been imposed on a first conviction.

Registration thresholds are crossed quietly — count your headcount every time you hire.

— TaxClue Labour Law Desk

Section 26: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Fifty thousand rupees, under section 26(1).

Section 26(1) prints only a fine. Section 26(2) speaks of twice the punishment which might have been imposed on a first conviction.

Section 26(2): twice the punishment for the same offence, subject to the stated limit, and cancellation, withdrawal or non-renewal of the licence or registration needed to carry on the business or activity.

Section 26(1)(b) names action under section 22, and clause (c) covers other provisions of the Act or Rules. Whether a particular failure fits depends on the facts.

Under section 27(1), a complaint by the aggrieved woman or any person authorised by the Internal Committee or Local Committee.

Section 28 says the Act is in addition to and not in derogation of other law. See the article on sections 27 and 28.