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However, if the employer selects non-specialty safety-toe protective footwear that provides adequate protection against the hazards on the job, the footwear is not required to be provided by the employer at no cost to the employees, regardless of the policy that it be worn at all times.
Safety boots and helmets can be bought without VAT, however there are a few conditions that apply to this: For footwear, only protective boots are available without VAT (i.e. all shoes and trainers must be purchased with the full 20% VAT)
I would like to bring to your notice that my safety shoes have become old and worn out. So I request you to issue me a new pair of safety shoes. I am working in the production department of your company for the past ten years. I was given new safety shoes three years back.
Consistent therewith, Cal/OSHA has taken the stance that if an employer requires shoes for safety purposes, whether specialty or nonspecialty, the employer must pay for the cost of those shoes.
I would like to bring to your notice that my safety shoes have become old and worn out. So I request you to issue me a new pair of safety shoes. I am working in the production department of your company for the past ten years.
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Safety shoes should be worn by workers who spend a lot of time standing and walking on hard surfaces. The protective toe cap prevents foot injuries from heavy tools or construction equipment falling on the feet. These shoes also protect the worker from puncture wounds and other injuries caused by sharp objects.
With few exceptions, OSHA requires employers to pay for personal protective equipment when it is used to comply with OSHA standards. These typically include: hard hats, gloves, goggles, safety shoes, safety glasses, welding helmets and goggles, face shields, chemical protective equipment and fall protection equipment.

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