Uniform requirements
If an employer requires you to wear a uniform at work, or specific clothing for your job, then UNISON believes they should pay for the uniform and the cost of maintaining it.
However, this is not a legal requirement, and we are aware that some organisations, such as nurseries, are making staff pay for their own uniform.
If your employer asks you to pay for your own uniform, they can only do this legally if there is a specific clause in your contract of employment.
Depending on your circumstances, you may be able to reclaim some or all of the costs of having to wear a uniform.
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Uniforms and the minimum wage
If your employer requires you to buy a uniform from them as part of your contract, the cost of the uniform can be taken into account in assessing whether you are being paid above or below the minimum wage.
If you are paid on or around the National Living Wage, your employer is required to refund you the cost of the uniform in order to comply with minimum wage regulations, if by paying for the uniform, this would take your average pay to below the minimum wage.
This can include staff who are required to wear certain clothing at work, for example, if you work in a nursery and you are required to wear black trousers and a white t-shirt, the cost of you buying this clothing is treated in the same way as if the employer required you to buy a uniform.
Restaurant chain Wagamama had to refund £133,000 to 2,630 workers for minimum wage compliance. This was because they required staff to wear black trousers and black shoes and had paid staff on the minimum wage, but had not refunded staff for the cost of buying these items.
Where your employer does pay for a uniform, they cannot count that payment toward calculation of compliance with the National Minimum Wage. Read Government advice about uniforms and the minimum wage.
Tax relief on uniforms
You may be able to claim tax relief on the uniform if:
- you wear a recognisable uniform that shows you’ve got a certain job and your employer requires you to wear it while you’re working;
- you’ve paid income tax.
This can include laundry costs if you have to wash your own uniform and applies even if you are not affected by the minimum wage legislation.
You can claim up to four years’ worth of tax relief if you have not claimed previously.
If you are a basic rate taxpayer, you will normally be entitled to tax relief of 20% of the cost of the uniform and laundry costs. So, if your uniform costs £100 per year, you would be entitled to a tax refund of £20 a year.
Personal Protective Equipment (PPE)
If the clothing that you are required to wear can be considered PPE, then the employer can not ask you to pay for this. For example, if you work in a kitchen and are required to wear safety shoes, then the employer must provide these.
Who owns the uniform?
If the employer requires you to pay for your own uniform then it becomes your property and the employer cannot make you hand it back if you leave your job. This is another reason why we believe it is good practice for employers to pay for uniforms.
Legal disclaimer
The information contained within this article is not a complete or final statement of the law and is based on the laws of England, Wales, Scotland and Northern Ireland.
While UNISON has sought to ensure that the information is accurate and up to date, it is not responsible and will not be held liable for any inaccuracies and their consequences, including any loss arising from relying on this information. If you are a UNISON member with a legal problem, please contact your branch or region as soon as possible for advice, or for non-employment matters call UNISONdirect.