Embed Size (px)
Citation preview
Uniform Allowance Compensation Management
Prepared By
Kindly restrict the use of slides for personal purpose. Please seek permission to reproduce the same in public forms and presentations.
Manu Melwin JoyAssistant Professor
Ilahia School of Management Studies
Kerala, India.Phone – 9744551114
Mail – [email protected]
Uniform Allowance
• Uniforms that employees must
wear as a condition of
employment may be provided
tax-free as a working condition
fringe benefit so long as they
are not adaptable to street
wear or cannot be worn as
ordinary clothing.
Uniform Allowance• Your employee does not receive a
taxable benefit if either of the following conditions applies:– You supply your employee with
a distinctive uniform he or she has to wear while carrying out the employment duties.
– You provide your employee with special clothing (including safety footwear and safety glasses) designed to protect him or her from hazards associated with the employment.
Uniform Allowance• Employers may provide
employees with tax-free allowances to purchase uniforms if the apparel qualifies under the Internal Revenue Code (IRC) as a uniform and employees substantiate their expenses under the accountable plan rules of the IRC.
