Can my employer deduct the cost of my uniform from my wages without telling me?

09/04/2025

No, your employer is not allowed to deduct the cost of a uniform — or the cost of cleaning it — from your wages without your prior written agreement. Under the Payment of Wages Act 1991, any deduction from your pay must be authorised in writing, either through a clearly worded clause in your signed contract of employment or a separate written agreement. Even if the deduction is included in your contract, your employer should still inform you in advance of any deduction being made. The deduction must also not reduce your pay below the National Minimum Wage. 

This applies not just to the purchase of the uniform itself, but also to any charges for laundering or maintaining it, if those costs are passed on to you. Employers cannot rely on vague or general clauses — the deduction must be specific, clearly explained, and agreed in advance. If any deductions are made without your written consent or proper notice, they may be considered unlawful, and you have the right to challenge them. You can raise the matter with your employer, and if it is not resolved, bring a complaint to the Workplace Relations Commission (WRC).

Additional information: If you are required to purchase and/or maintain your own uniform for work, you may be entitled to tax relief through what Revenue calls Flat Rate Expenses (FRE). These are pre-approved amounts set for certain occupations to cover work-related costs like uniforms and cleaning. You do not need to provide receipts for FRE claims. The amount varies depending on your job — for example, nurses who launder their own uniforms can claim €733 per year. 

You can check the list of eligible occupations and claim the relief through Revenue's myAccount service or by filing a Form 12. If your job isn't on the FRE list, you may still be able to claim tax relief on actual uniform costs, but in that case, you must keep receipts. You can also backdate claims for the previous four tax years if you haven't claimed before.