Clothing that is explicitly required for the practice of the profession counts as workwear and can therefore be reimbursed tax-free. White medical coats, chef’s apron, special footwear with steel toes and safety helmets e.g.
Clothing is only considered workwear if it is only suitable for use at work. A tailor-made suit does not count, because it can also be used privately on a nice occasion. According to this principle, the football coach’s sports shoes do not count as work clothes. He can also handle them in his spare time. Workwear definitely counts as workwear if it is provided with one or more clearly visible logos associated with the company with a (joint) surface of at least 70 centimeters.
Clothes in the workplace
Clothes used only at the workplace can also be made tax-free. The clothes must be left at the workplace at the end of the working day to be entitled to do so. Please note: The staff is not supposed to wear the clothes on the way home, change and take it back the next day, as players on a football team would do with their official costumes. The staff must also not wash the clothes at home, it is a task for the employer. The tax authorities can request proof that the clothes do not leave the workplace. For example, consider a section of the Personnel Guide or a signed statement from each employee. Read more about this in: The staff guide: you enter it »
Clothing as a health and safety measure
Shown clothing that is not considered work clothing can be freely made available under the Working Conditions Act. The five criteria that must be met are:
- the employer must have a work environment plan;
- Whereas the supply of clothing is a reasonable part of it, in part because of the characteristics of the clothing;
- the clothes are worn mainly during working hours;
- the employee does not have to pay a personal contribution;
- there is no significant private saving for the employee. The private savings are less than € 454.
Clothes as a product from our own company
Under certain circumstances, you are partially free to refund or hand over clothes from your own company that you produce to your staff. The criteria are:
- it is not a product that is foreign to the sector. The clothes you give your staff match the line of clothes you produce. So if you only produce T-shirts, you can not donate sneakers;
- the product comes from your own company or from a company affiliated with the employer;
- the discount amounts to a maximum of 20% of the economic value of the purchased products with a maximum of € 475 per. calendar year.
Uniform clothing is also freely refundable. These are garments worn by (a certain category of) employees and which are associated with a company or profession by a third party. In assessing whether clothing counts as a uniform, it is especially about the recognizability of the clothing in relation to the employment relationship.
- Clothes in vibrant company colors will soon fall under the term workwear.
- Clothes that are also worn privately are not included. Think of the gymnastics teacher’s sneakers or the pastor’s black suit.
- Extra sturdy clothing that can also be worn outside the company is not considered workwear.
- Clothes that are very similar to clothes available in regular stores, such as sweaters and body warmers, will not be easily classified as workwear. As soon as there is insufficient recognizability of the clothing in relation to the employment, clothing does not belong under the workwear.
- Clothing with distinctive elements or company logos is considered workwear. Even if there is no common surface area of at least 70 square centimeters. The connection of the clothing to the employee’s profession then takes place earlier than would have been the case without the logo.
Good to know
- If you give your staff a gift of clothes that should not be used during work, this gift is taxed. Even though there is a company logo of seventy square centimeters on. The point is that the garment can be qualified as workwear, which is not the case here.
- Fees for maintenance and cleaning of work clothes are not taxed.