Every employer shall -
a. where reasonably practicable, provide a seat for every employee whose work can be efficiently performed while sitting;
b. where reasonably practicable, permit an employee whose work is ordinarily performed standing to take advantage of any opportunity for sitting which may occur, and for this purpose the employer shall provide seating facilities; and
c. provide seats with back rests where the nature of the work performed by employees is such that such seats can be used.