Q: The cost of PPE for our employees is starting to get really expensive. Can we deduct the cost of the PPE from their wages?
A: In general, Iowa Code 91A.5 prohibits deduction from payroll for the “cost of personal protective equipment, other than items of clothing or footwear which may be used by an employee during nonworking hours, needed to protect an employee from employment-related hazards …”
The question becomes whether such PPE is generalized PPE that people wear everywhere (to the ball game, the movie theater, and work) or if the PPE is work-specific and necessary for “work-related hazards” as defined by the statute. You also need to consider OSHA regulations and other requirements which generally require that if PPE is mandated by the employer, it should be provided by the employer.
