Under section 16 of the Occupational Safety and Health Act 1994, employers have a duty to formulate a written occupational safety and health policy. The policy must include the employer's safety and health objectives, responsibilities within the organization, and arrangements to ensure the policy's effective implementation, such as training programs and safety inspections. Case law has established that employers with over five employees must provide a written policy statement, while those with five or fewer employees are exempt. Employees also have duties under section 24, such as taking reasonable care of their own and others' safety, cooperating with the employer, wearing required protective equipment, and following safety instructions. Failure to comply with these duties can result in fines or imprisonment for employees.