According to the general rule of liability, a person is responsible for their own acts or acts committed under their instruction. Therefore, liability arising from the act of another person has exceptions and is contrary to the general rule. Another form of liability arising from the act of another person is known in common law as "vicarious liability," which is interpreted as proxy liability. In the civil liability sources of common law, the discussion of employer's liability for the actions of their employees has been addressed under the same title. This article, using a descriptive-analytical method, examines the latest theories on the foundations and conditions of this liability in Iran’s and England’s laws. According to Article 12 of the Iranian Civil Liability Law, employer's liability is based on the theory of fault and its specificity lies only in the fact that it arises from the act of another person. In contrast, in English law, this liability is considered distinctive from two perspectives: firstly, it is contrary to the principle of personal liability, and secondly, it falls within the framework of the theory of strict liability and is solely based on the element of harm.