The general duties of an employer towards both their employees and any one else are set out in sections 2 and 3 of the Health and Safety at Work Act 1974 respectively. Managers also have health and safety responsibilities. In many cases, the manager is the representative of the employer and they make decisions about health and safety practices ‘on the shop floor’. A manager may delegate responsibilities to other workers, but he is unavailable to delegate accountability. The managers and Employers are ultimately accountable for health and safety.