A principal is a person or a company that engages any other person or company,
other than as an employee, to do any work for gain or reward.
A principal to a contract is responsible for the health and safety of employees of
contractors and subcontractors. This responsibility extends to any contractor
or subcontractor who is a self-employed individual. A principal might also have
employees who will be owed separate duties because of this employer/employee
relationship.