Under IWC Wage Order no. 7, an employer must “provide” a seat to covered clerical employees, unless work requirements preclude work while seated. This decision holds that except for the most obvious cases (such as where the employer has a seat at work station) whether the employer has “provided” a seat raises a question of fact that precludes summary judgment and requires consideration of a variety of factors such as distance from seat to work station, employer notice that seats may be used, how often employees use them, and similar matters. Here, two high stools were available to employees, but they were far from the customer counter where plaintiff worked, used at raised desks, and primarily by managerial employees, etc. Hence, the trial court erred in granting the employer’s summary judgment motion based solely on the theoretical availability of the two stools.