Ask ten business owners what counts as PPE and you will get answers ranging from "the hard hats" to "everything the staff wear". The distinction matters, because one of those categories carries a legal duty on the employer to provide it free of charge, and the other does not. Getting it wrong costs money in one direction and creates real exposure in the other. This guide sets out the general position so you know which questions to ask. It is not legal advice, and where a specific item is borderline you should take your own advice or check with the HSE.

The short definition of each

Workwear

Clothing worn for work that is not there to protect against a specific identified hazard. Branded polos, company fleeces, work trousers, chef whites, corporate uniforms, tabards. It exists to make the team identifiable, presentable, consistent and appropriately dressed for the job. It might be tough, and it might be practical, but its purpose is not protection against a risk.

PPE

Equipment provided to protect a worker against one or more risks to their health or safety, identified through a risk assessment. Safety helmets, eye protection, hearing protection, high-visibility clothing, safety footwear, protective gloves, respiratory protective equipment, harnesses, and protective clothing such as flame-resistant or chemical-resistant garments.

The distinguishing question is not how tough the item is or how much it costs. It is: is this here to control an identified risk? That is the test that decides the category.

Who pays: the general position in the UK

Under UK health and safety law, where PPE is required to control a risk at work, the employer must provide it and must not charge the worker for it. That principle comes from the Personal Protective Equipment at Work Regulations 1992, sitting alongside section 9 of the Health and Safety at Work etc. Act 1974, which prevents employers charging workers for anything done to comply with a specific statutory health and safety requirement.

The employer's duty is not just to hand it over. In broad terms it also covers making sure the PPE is suitable for the risk and the wearer, that it is compatible where more than one item is worn together, that it is properly maintained and stored, that it is replaced when it needs replacing, and that people are given information, instruction and training on using it.

The 1992 Regulations were amended by the Personal Protective Equipment at Work (Amendment) Regulations 2022, which extended the duties so they also apply to a wider group of workers rather than employees only. If you use casual staff, agency labour or self-employed contractors, that change is worth understanding properly for your own situation.

Ordinary workwear and uniform sit outside this. There is no general legal duty to provide a branded polo free of charge in the way there is for PPE. What you do about uniform is a commercial and contractual decision.

Which is which: a working guide

This is the general picture, not a substitute for your own risk assessment.

The bottom rows are where most of the genuine grey area lives, and where it is worth getting your own advice rather than assuming.

Why the distinction changes how you buy

Once you separate the two lists, the buying decision gets easier and better.

PPE is specified, not chosen

PPE should come out of your risk assessment. The assessment identifies the risk, and the equipment is selected to control it, which usually means a specific standard and often a specific class or level within that standard. Hi-vis has classes. Gloves have performance levels. Welding clothing has classes. Our guide to EN standards on workwear labels covers how to read what a garment is actually certified for.

This is why we ask what your assessment says rather than recommending a class ourselves. We can supply to a specification precisely. We cannot write your risk assessment for you, and any supplier who offers to pick your PPE class without seeing your assessment is guessing.

Workwear is chosen, not specified

Uniform is a brand and budget decision. You get to weigh appearance, comfort, durability and cost however suits your business. Our cost guide covers what actually moves the price.

Practical points that come up constantly

Can I make staff buy their own uniform?

For genuine PPE, no: it must be provided free where it is needed to control a risk. For ordinary uniform, arrangements vary between businesses and it becomes a contractual and employment matter rather than a health and safety one, with pay-related rules to be mindful of. Worth checking with an employment adviser before writing anything into a contract.

What about deposits or deductions for kit?

Schemes involving deposits or deductions for workwear can raise both employment law and, where PPE is involved, health and safety issues. Take advice before setting one up. It is a common source of avoidable disputes.

Do I have to replace it?

For PPE, the duty includes keeping it in good working order and replacing it when it no longer does its job. A hi-vis vest that has faded and lost its performance, or footwear that has gone through, is not doing what it was issued to do. Build replacement into your budget rather than treating it as an exception.

Where does branding fit?

You can generally brand workwear however you like. Branding on certified PPE needs more care, because placement and method can affect how the item performs and what it is certified for. Hi-vis in particular has rules about how much of the background and reflective material must remain. We advise per garment rather than applying a default. Our hi-vis regulations guide covers this side.

Is there a tax angle?

HMRC treats protective clothing and genuine uniform differently from ordinary clothing, and permanent conspicuous branding is one of the factors that matters in how workwear is treated. The detail depends on your circumstances, so this is one for your accountant rather than your workwear supplier.

A sensible way to organise it

Most businesses that get this right do the same four things.

• Write two lists. One for PPE driven by your risk assessment, one for uniform driven by your brand. Different budgets, different decision-makers, different rules.
• Tie every PPE item to a line in the assessment. If you cannot say which risk an item controls, it is probably workwear, and if you can, you have your justification for the spec on record.
• Put it in writing. Who gets what, who pays for what, what happens when it wears out, what happens when someone leaves. Our company uniform policy guide covers what belongs in that document.
• Review it when the work changes. New contract, new site, new equipment, new process, revisit the assessment and the kit list together.

The short version

Workwear is about identity and presentation. PPE is about controlling an identified risk, and where it is needed the employer provides it and does not charge for it. The same garment can fall on either side depending on why it is issued, so the test is the reason, not the item. Specify PPE from your risk assessment, choose uniform from your brand and budget, and write down who pays for what before it becomes an argument.

For anything specific to your business, the HSE is the authority on the health and safety duties, and your own adviser on the employment and tax side. What we can do is supply precisely to whatever specification you arrive at, and brand the rest.

This guide is general information, not legal advice. Your obligations depend on your own circumstances and your own risk assessment.