Understanding who is responsible under the Provision and Use of Work Equipment Regulations 1998 (PUWER) is essential for maintaining workplace safety and legal compliance. While employers carry the primary duty to ensure work equipment is safe, properly maintained, and used by trained staff, responsibility can also extend to managers, supervisors, contractors, and equipment operators depending on their level of control. In this guide, we explain the key differences between employer responsibilities and duty holder obligations, how the regulations are enforced by the Health and Safety Executive, and what organisations must do to remain compliant with UK health and safety law.