You.
You. You means an employer as defined in section 3 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 652).
Source
29 CFR § 1904.46
Scoping language
The Act. The Act means the Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.). The definitions contained in section 3 of the Act (29 U.S.C. 652) and related interpretations apply to such terms when used in this part 1904.