Tax and SARS knowledge base
Can I claim work clothing, uniforms or protective gear as an employee?
Can I claim work clothing, uniforms or protective gear as an employee?
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Direct answer
SARS exempts a special uniform given to an employee, or a reasonable uniform allowance, where wearing it while on duty is a condition of employment and the uniform is clearly distinguishable from ordinary clothing. Ordinary clothing does not meet that test merely because it is worn at work. SARS also says that the no-value rule for clothing under the asset-benefit provision does not apply from 1 March 2018.
The distinction is between a genuine special uniform and ordinary workwear. This guide does not calculate an allowance or give a general employee-expense deduction.
What this means in practice
A special uniform may identify the employer, a role, safety requirement or regulated function and be unsuitable as ordinary clothing. The employer needs a clear policy saying that it must be worn on duty. An allowance also has to be reasonable. Keep the policy and issue or payment records before assuming a payroll entry should be exempt.
Ordinary office attire, suits, shoes or clothing bought to look professional is not automatically a special uniform. The fact that an employer has a dress code does not by itself show that clothing is clearly distinguishable from ordinary clothing. Protective gear can have different factual features, so retain the role and safety requirement documents.
If the employer supplies or pays an allowance for qualifying special uniform, SARS's 2027 employer guide identifies code 3714. If your certificate does not match the policy and payroll record, ask the employer to correct its source data. Do not recode a prepopulated ITR12 entry yourself.
Step-by-step
- Obtain the written requirement.
Keep the contract, job description, uniform policy, health and safety rule or employer instruction that requires the clothing while on duty.
- Identify the item.
Record whether the employer supplied a special uniform, paid a uniform allowance or reimbursed a purchase. Keep issue forms, photographs or a detailed description where useful.
- Test the ordinary-clothing distinction.
Ask whether the item is clearly distinguishable from ordinary clothing and required as a condition of employment. Do not rely only on its colour or the fact that it is used at work.
- Keep allowance evidence.
If you receive an allowance, retain payslips, policy and any receipts. The article does not calculate whether an allowance is reasonable, so ask payroll about its treatment.
- Review the certificate.
Compare the IRP5 or IT3(a), including code 3714 where applicable, with the policy and payslips. Ask the employer to investigate any source-data mismatch.
- Retain filing records.
Keep the records, ITR12, assessment and correspondence after filing. They support your explanation if SARS later asks about the entry.
Documents and records to keep
- Uniform or protective-gear policy.
- Employment requirement and role description.
- Issue record, receipts and allowance payslips.
- IRP5 or IT3(a) and payroll explanation.
- ITR12, ITA34 and correction correspondence.
Important limits and exceptions
The exemption requires both an on-duty employment condition and a special uniform clearly distinguishable from ordinary clothing. It is not a blanket exemption for clothing used at work. The employer guide also says the clothing no-value rule under the asset-benefit provision no longer applies from 1 March 2018.
This article does not determine a personal deduction for clothing or a reasonable allowance value. Protective gear, tools and equipment can raise other issues, so retain the actual policy and seek advice where the arrangement is unusual.
When to get tailored advice
Get tailored advice if the employer pays a clothing account, mixes ordinary clothing with uniform items, pays a substantial allowance, or the certificate treatment cannot be reconciled to the policy.
TaxProof can help organise the policy, issue record and payroll documents for a focused review. The employer corrects source data and SARS determines the final assessment.
Related TaxProof guides
- Employer IRP5 and EMP501 guide
- Are reimbursed business expenses taxable to an employee? (B04-IND-009)