34 Pa. Code § 41.121 – General requirements.

(a) Adequate water closets, chemical closets or privies shall be provided for each sex.
(b) Chemical closets and privies shall only be permitted where there is no lawful sewer accessible or such is not obtainable by construction at reasonable public or private expense. No privy shall be permitted, if it is impossible to construct and maintain the same without danger of contaminating any source of drinking water.
(c) Toilet facilities shall be readily accessible to employes they are intended to serve.
(d) Any adequate supply of toilet paper shall be provided for every toilet facility, and shall be of a material that does not obstruct fixtures or plumbing.
(e) Covered receptacles shall be kept in all toilet rooms used by females.
(f) Toilet facilities shall be provided for each sex in accordance with the following table. The number required for each sex in every case shall be based on the maximum number of persons of the sex for which such facilities are provided. For each additional 25 employes at least one additional facility shall be provided:
Number of Persons Number of Facilities
1—15 1
16—30 2
31—50 3
(g) Whenever urinals are provided, one facility less than the number specified in subsection (f) may be provided for males, except that the number of facilities in such cases may not be reduced to less than 2/3 of the specified number.