which is taxable to the cash equivalent of the cost to the employer (if it has been given to them free of charge). If the uniform is loaned to the employee, 20% of the market value is applied annually. This is the value of the clothing on the open market when sold by the employer...
Rules regarding clothing and appearance must be communicated to the employee preferably before their employment starts. It is also necessary to explain the reasons for the rules, i.e. why the employer finds it important. The employer, as the implementer of the principle of equal treatment, must...