The equivalent for washing workwear is paid both to posted employees and those working in Poland. The payment of the benefit in question is directly related to the employer’s obligation to provide employees with work clothing and footwear for free, as well as to take care of its washing, maintenance, dust removal and disinfection.
1. Employer’s obligation
According to Article 2377 § 1 of the Labour Code, the employer is obliged to provide employees with free work clothing and footwear that meets the requirements specified in Polish Standards. The obligation in question arises in the following cases:
- the worker’s own clothing may become damaged or significantly soiled;
- due to technological, sanitary or occupational health and safety requirements.
The legislator allows the employer to determine work stations at which employees may use (with their consent) their own work clothing and footwear meeting occupational health and safety requirements. Such an entitlement isn’t available to the employer in relation to workplaces involving the direct operation of machinery and other technical equipment, as well as work that causes intensive soiling or contamination of work clothing and footwear with chemical or radioactive agents either biologically infectious materials (artiecle 2377 § 1 of the Labour Code).
It should be emphasised that the employer can’t allow the employee to work without personal protective equipment, as well as work clothing and footwear (Article 2379 § 1 of the Labour Code).
2. Equivalent
As a rule, the employer should ensure that work clothing and footwear are washed, maintained, dusted and disinfected (Article 2379 § 2 in fine of the Labour Code). If the employer can’t fulfil the obligation in question, the above-mentioned activities may be performed by the employee. In such a case, the employer is obliged to pay the worker a cash equivalent (Article 2379 § 3 of the Labour Code).
The employer can’t entrust employees with the washing, maintenance, dust removal and decontamination of work clothing and footwear that have become contaminated with chemical or radioactive agents either biologically infectious materials as a result of their use in the work process (Article 23710 § 2 of the Labour Code).
The provisions don’t specify how much the equivalent for washing workwear is to be. Its value should be estimated by the employer, taking into account the employee’s investments in terms of time and work, the current prices of electricity, water, detergents, the type and quantity of work clothing and footwear, as well as the degree of soiling. The amount of the equivalent should by updated according to changes in the values of factors taken into account in its calculation.
When establishing the method of calculating the equivalent, it shall be stipulated that the employee’s absences from work will have an effect on its amount. In other words, its amount will be affected by the employee’s absence from work due to, for example, illness, holiday leave, etc.
3. Is the equivalent for washing clothes subject to contributions?
The equivalent for washing workwear isn’t subject to contributions. This result diretcly from § 2(1)(6) of the Regulation of the Minister of Labour and Social Policy of 18 December 1998 on detailed principles for determining the basis for assessment of contributions to the pension scheme (i.e. Official Journal of 2025, item 316, as amended). This provision states: The following revenues don’t constitute the basis for assessment of contributions: the value of benefits in kind resulting from occupational safety and health rules, and equivalents for these benefits paid in accordance with regulations issued by the Council of Ministers or the competent minister, as well as cash equivalents for washing workwear, using own clothes and shoes instead of work clothing and footwear, and the value of vouchers, tokens, coupons received by employees or other evidence entitling to obtain non-alcoholic beverages, meals and food products on their basis in the event that the employer, despite its obligation under occupational safety and health rules, is unable to provide workers with meals and non-alcoholic beverages.
Only the equivalent determined in individual manner benefits from the exemption in question. A benefit whose amount has been set out at a uniform rate for all workers doesn’t take advantage of it. Indeed, such a benefit constitutes a lump sum. This view was confirmed by ZUS Branch in Gdańsk (Zakład Ubezpieczeń Społecznych Oddział w Gdańsku) in the individual interpretation of 29 November 2018, DI/100000/43/1198/2018. In its assessment: “the cost incurred by the employer and related to the transfer of cash to the employee for washing and using workwear or private clothes used by him/her during the performance of professional duties must meet the requirements of a cash equivalent and correspond to the actual value of the costs incurred by the employee in connection with washing and using of this clothing. It should be noted that the word “equivalent”, according to dictionary definitions, means “equivalent, a thing containing the value of another thing” (online Dictionary of the Polish Language – Słownik Języka Polskiego SJP.pl), as well as “a thing equal to another value” and “a good in which the value of another one is expressed” (PWN Dictionary of the Polish Language – Słownik języka polskiego PWN, electronic version, sjp.pwn.pl). In fact, as indicated by doctrine and jurisprudence, the above-mentioned provision imposes on the employer the obligation to reimburse the employee for the cost of washing workwear. If the employee uses laundry services, he/she should submit the bill for the service provided to the employer, requesting reimbursement of expenses incurred. On the other hand, when the employee washes workwear himself/herself, the employer is obliged to pay him/her an equivalent in the amount agreed with the worker or the representation of employees. The cash equivalent requirement won’t be fulfilled in the event that the employer provides each worker with the same fixed monetary value determined on the basis of the average market price for the washing and use of their own clothing for business purposes. The funds paid in this way for washing and using personal clothes will take the form of a cash lump sum and not the cash equivalent referred to in § 2(1)(6) of the aforementioned regulation.”
4. Tax exemption
The equivalent for washing workwear constitutes revenue from the employment relationship. However, it is exempt from personal income tax. The provision of Article 21(1)(11) of the Personal Income Tax of 26 July 1991 (i.e. OJ 2025, item 163, as amended) exempts from income tax benefits in kind and equivalents for these benefits, due under occupational health and safety requirements. At the same time, the exemption applies only to those benefits whose granting principles result from separate acts or implementing rules issued on the basis of these acts.
If the employer pays the employee a fixed amount for washing workwear, this benefit bears the mark of a lump sump and is subject to personal income tax.
5. Legal notice
The study is a work within the meaning of the Act of 4 February 1994 on Copyright and Related Rights (OJ 2006, No. 90, item 631, consolidated text, as amended). Publishing or reproducing this study or its part, quoting opinions, as well as disseminating in any other way the information contained therein without the written consent of Crede sp. z o.o. is prohibited.
