Every employer shall -
(a) make toilet paper available free of charge to employees;
(b) provide every water closet pan designed to have a seat, with a seat;
(c) supply a towel to every employee for his or her sole use or disposable paper towels or hot air blowers or clean portions of continuous cloth towels, at washbasins; and
(d) provide toilet soap or a similar cleansing agent free of charge to employees.