{"id":3909,"date":"2023-04-04T22:00:00","date_gmt":"2023-04-04T22:00:00","guid":{"rendered":"https:\/\/compt.io\/using-stipends-for-personal-protective-equipment\/"},"modified":"2024-08-22T18:45:47","modified_gmt":"2024-08-22T18:45:47","slug":"personal-protective-equipment-reimbursement","status":"publish","type":"post","link":"https:\/\/compt.io\/blog\/personal-protective-equipment-reimbursement\/","title":{"rendered":"Are Employers Responsible for PPE Reimbursement?"},"content":{"rendered":"\n

Disclaimer: Compt does not provide tax advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction. <\/em><\/p>\n\n\n\n

OSHA & Other Safety Requirements<\/h2>\n\n\n\n

Per OSHA guidelines, employers are required to pay for certain personal protective equipment (PPE). The below handout is a helpful guide. For that equipment that the employer will pay for, it is a tax deduction for the employer, and therefore, excluded from compensation from the employee.  <\/p>\n\n\n\n

OSHA Handout on PPE<\/a><\/p>\n\n\n\n

Additional OSHA guidance<\/a><\/p>\n\n\n\n

It is not necessary that the equipment be required by the employer, it is excludable from wages if it helps the employee perform their job in a safer environment. And the expenses are substantiated under an accountable plan. <\/p>\n\n\n\n

\nhttps:\/\/www.irsvideos.gov\/Webinars\/TaxableFringeBenefitsForEmployers\n<\/div><\/figure>\n\n\n\n

Non-taxable equipment & accessories: <\/p>\n\n\n\n