The equipotential surfaces are surfaces where the electric potential is the same at every point. In other words, there is no potential difference along an equipotential surface. Since work done (W) is given by the equation W=qΔV, and there is no potential difference on an equipotential surface, the work done is always zero.
As there is no force along the surface of the equipotential surface, the electric field must be perpendicular to the surface.
Hence, while both statements are correct, the reason (R) is providing the correct explanation for why the work done on a positive charge on an equipotential surface is always zero.