1910.132(h): Employer Payment for PPE
Employers must provide protective equipment used to comply with OSHA rules at no cost to employees, and pay for replacements unless the employee lost or intentionally damaged it. Employers do not have to pay for non-specialty safety-toe footwear or prescription safety eyewear allowed off site, everyday clothing, weather gear, or logging boots, and may not require employees to pay for other PPE.
Key takeaways
- 1910.132(h) is part of OSHA's general industry standards (29 CFR Part 1910, Subpart I).
- OSHA cited it 52 times in the last 3 years, in 52 inspections, with $69,101 in current penalties.
- 2 deaths are linked to inspections that cited this rule.
- Most citations: TX (9), IL (5), VA (4).
- Related part: 1910.132(h)(1) (46 citations).
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In this article
What this rule covers
29 CFR 1910.132(h) ("Payment for protective equipment") is one requirement inside 1910.132 General requirements, an OSHA general industry standard (Part 1910, Subpart I). It includes 10 sub-paragraphs. The official text below is copied word for word from the Electronic Code of Federal Regulations (eCFR). The numbers, injury cases and training on this page show how OSHA enforces it on real job sites.
Official text
(h) Payment for protective equipment. 52 citations
(1) Except as provided by paragraphs (h)(2) through (h)(6) of this section, the protective equipment, including personal protective equipment (PPE), used to comply with this part, shall be provided by the employer at no cost to employees. Open (h)(1) 46 citations
(2) The employer is not required to pay for non-specialty safety-toe protective footwear (including steel-toe shoes or steel-toe boots) and non-specialty prescription safety eyewear, provided that the employer permits such items to be worn off the job-site. Open (h)(2)
(3) When the employer provides metatarsal guards and allows the employee, at his or her request, to use shoes or boots with built-in metatarsal protection, the employer is not required to reimburse the employee for the shoes or boots. Open (h)(3)
(4) The employer is not required to pay for: Open (h)(4)
(i) The logging boots required by 29 CFR 1910.266(d)(1)(v);
(ii) Everyday clothing, such as long-sleeve shirts, long pants, street shoes, and normal work boots; or
(iii) Ordinary clothing, skin creams, or other items, used solely for protection from weather, such as winter coats, jackets, gloves, parkas, rubber boots, hats, raincoats, ordinary sunglasses, and sunscreen.
(5) The employer must pay for replacement PPE, except when the employee has lost or intentionally damaged the PPE. Open (h)(5) 3 citations
(6) Where an employee provides adequate protective equipment he or she owns pursuant to paragraph (b) of this section, the employer may allow the employee to use it and is not required to reimburse the employee for that equipment. The employer shall not require an employee to provide or pay for his or her own PPE, unless the PPE is excepted by paragraphs (h)(2) through (h)(5) of this section. Open (h)(6) 3 citations
(7) This paragraph (h) shall become effective on February 13, 2008. Employers must implement the PPE payment requirements no later than May 15, 2008.
When the provisions of another OSHA standard specify whether or not the employer must pay for specific equipment, the payment provisions of that standard shall prevail.
[39 FR 23502, June 27, 1974, as amended at 59 FR 16334, Apr. 6, 1994; 59 FR 33910, July 1, 1994; 72 FR 64428, Nov. 15, 2007; 76 FR 33606, June 8, 2011; 81 FR 82999, Nov. 18, 2016]
Source: eCFR, text current as of 2026-10-15. Read all of 1910.132.
Injuries linked to this rule
2 deaths are linked to inspections where OSHA cited 1910.132(h).
At 12:30 a.m. on January 31, 2025, Employee #1 was working as a heavy equipmentoperator for an oil and gas support contractor. Employee #1 was performing maintenance on a centrifuge that was operating at a well drilling location. Employee #1 had removed one of the…
Full case list with employer, penalty, filters and download is part of OSHA Data (Purple Belt).
Unlock with Purple BeltWhere and how often it was cited
| Year | Citations |
|---|---|
| 2024 | 22 |
| 2025 | 20 |
| 2026 | 10 |
Top states: TX (9), IL (5), VA (4), OH (3), NC (3)
Largest penalties
| Employer | Location | Penalty for this rule |
|---|---|---|
| DERKSEN PORTABLE BUILDINGS | HARLINGEN, TX | $6,620 |
| SUBURBAN SURGICAL CO. | WHEELING, IL | $6,500 |
| NEW JERSEY CITY UNIVERSITY - FACILITIES DEPARTMENT | JERSEY CITY, NJ | $6,300 |
| 67974 - MASON COUNTY FISCAL COURT ROAD DEPARTMENT | SARDIS, KY | $6,300 |
| 67709 - SALT RIVER ELECTRIC COOPERATIVE CORPORATION | BARDSTOWN, KY | $4,900 |
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A 5-minute crew talk on 1910.132(h), plus alerts when this rule changes. Free.
OSHA interpretation letters
- Employer Personal Protective Equipment Workplace Hazard Assessment For Footwear (2013-12-09)
- OSHA's decision not to provide a religious exemption from the respirator standard. (2011-08-05)
- Payment for ski helmets when used as PPE. (2011-06-17)
- Clarification of specialty footwear and employer requirements to provide at no cost to its employees. (2009-05-11)
- Payment for static dissipative safety-toe footwear for working with flammable liquids and products. (2009-03-19)
- Payment for body belts, positioning straps, and pole and tree climbers. (2009-03-16)
- Payment for body belts, positioning straps, and pole and tree climbers. (2009-03-16)
- Employer payment for lineman belts and hooks when the equipment is used to comply with an OSHA standard. (2008-05-01)
Related parts of this rule
- 1910.132(h)(1) 46 citations
- 1910.132(h)(6) 3 citations
- 1910.132(h)(5) 3 citations
- 1910.132(h)(4)
- 1910.132(h)(3)
- 1910.132(h)(2)
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Frequently asked questions
Does my employer have to pay for my PPE?
Yes, except for the items listed in paragraphs (h)(2) through (h)(6).
Who pays for regular steel-toe boots?
The employer is not required to pay for non-specialty safety-toe footwear if it permits them to be worn off the job site.
Who pays for replacement PPE?
The employer, except when the employee has lost or intentionally damaged it.
About this page
Sources
- 29 CFR 1910.132 (eCFR), text current as of 2026-10-15
- U.S. Department of Labor enforcement data: OSHA inspections, citations and accident records, copied nightly; data as of 2026-10-21
3-year window. Federal OSHA only; state-plan rules are not counted. Plain-language text is a summary, not legal advice; the official text controls. Black Belt Safety is not part of OSHA or the Department of Labor.
