We can specify the fall-back using px, if you don't mind users of older versions of Internet Explorer still being unable to resize the text (well, there's still page zoom in IE7 and IE8). To do so, we specify the font-size using px units first and then define it again using rem units.
html { font-size: 62.5%; }
body { font-size: 14px; font-size: 1.4rem; } /* =14px */
h1 { font-size: 24px; font-size: 2.4rem; } /* =24px */