Work Clothing Allowance Calculator 2026

The work clothing allowance is due under Arts. 237⁷–237⁹ of the Labour Code when the employer is obliged to provide work clothing or personal protective equipment but instead agrees with the employee to use their own clothing. The allowance must correspond to the costs of wear and laundering.

The monthly allowance is calculated as: clothing value × wear-out coefficient (%) ÷ 100 ÷ 12. For example, clothing worth 500 PLN with a 50% wear coefficient gives a monthly allowance of approximately 20.83 PLN. The annual allowance equals twelve times the monthly amount.

The allowance for using your own work clothing is exempt from ZUS contributions if it corresponds to the actual wear and costs incurred by the employee. Any excess over justified costs may be treated as employment income subject to social contributions.

Under Art. 21(1)(11) of the PIT Act, cash allowances for using, laundering and maintaining work clothing granted on the basis of occupational health and safety (BHP) regulations are exempt from income tax. The exemption applies to amounts corresponding to actual costs incurred by the employee.

The wear-out coefficient depends on the type of work and how intensively the clothing is used. Employers typically apply values from 20% to 100% per year. Clothing exposed to harsh conditions (construction, manufacturing) wears out faster, and coefficients of 80–100% are sometimes used.

No. If the employer provides the employee with work clothing and protective equipment at their own expense, the obligation to pay an allowance does not arise. The work clothing allowance is an alternative arrangement where the parties agree that the employee uses their own clothing instead.

Failure to comply with BHP regulations on work clothing is an offence punishable by a fine of up to 30,000 PLN. The employee may pursue their rights before the labour court or file a complaint with the National Labour Inspectorate. Claims for overdue allowance become time-barred after 3 years.

The allowance is due for the period during which the employee actually uses their own clothing. If the employee was employed for part of the year, the allowance is calculated proportionally to the number of months worked. The calculator includes a "Work period" field for this purpose.

Yes. The employer may differentiate allowance rates depending on the job position, type of work and degree of clothing wear. Differentiation should be set out in the work regulations or collective agreement and justified by the actual costs incurred by employees in specific roles.

No. The calculator is for informational purposes only and does not constitute legal or tax advice. The actual work clothing allowance amount depends on the employer's internal arrangements, the market value of the clothing, the wear-out coefficient and specific circumstances. Consult a lawyer or tax adviser if in doubt.