Is there an obligation to wear work clothes?

The obligation to comply with the company's dress code may apply to all employees, or perhaps only to some of them. For example. A construction company with administrative staff and construction workers. While the administrative workers can go to the office dressed freely, the workers may be required to wear work clothes, e.g. work overalls made in the company colours and with the company logo on the back. This may be because, for example, the workers are visible on the scaffolding and thus advertise their employer, whereas workers in the offices are only seen by people who come into the office.

In the same way that the range of employees can be defined, the times at which employees are required to wear work clothing can also be defined. It can be determined that company clothing is only required during working hours or only when performing certain activities, for example. If the employer provides work clothes (uniform), the obligation for employees to wear work clothes is laid down in an internal regulation, and only during the performance of their employment, and all components of the uniform are precisely defined, the work clothes are not taxable income to the employee. Also, the employer can only contribute to the purchase of workwear, the purchase itself is then made by the employee.

In this case, such a contribution is taxable income to the employee. The fact that the employer does not contribute to the cost of work clothes does not relieve the employee of the obligation to be properly attired. The Labour Code also provides for situations in which the employer is obliged to provide the employee with work clothing, e.g. at work where there is a risk of extraordinary wear and tear of the clothing, etc.