What are the Rules For Employers?

For employers, safety glasses are deductible as operating costs and fall under the targeted exemption for health and safety provisions. This means that you can reimburse, provide or make the glasses available untaxed. Without sacrificing the free space of the work costs scheme (WKR). The Working Conditions Act requires employers to provide appropriate eye protection when employees are at risk of eye injuries. The costs, including prescription lenses, are entirely borne by the employer.

The targeted exemption only applies if the following conditions are met:

• The safety glasses result directly from the employer's obligations under the Working Conditions Act.
• The employee does not pay any personal contribution for the glasses.
• The glasses are used for carrying out the work.

If an employee opts for a more expensive version or a different frame, the targeted exemption only applies to the basic provision. The additional fee can be deducted from the free space of the WKR, but if exceeded, the employer owes 80% final tax (source: Tax authorities).

Article 44 of the Working Conditions Act (Working Conditions Act) also states that the costs of compulsory working conditions may not be borne by the employee. The employer is legally obliged to pay in full and may not ask for a personal contribution for the basic implementation. Want to know more about how to set up a compensation scheme? Then read this article about the reimbursement of safety glasses.

Can an Employee Remove Safety Glasses Himself?

No, as an employee, you generally cannot deduct the cost of safety glasses yourself. The tax authorities assume that the employer is obliged to provide the glasses. Because the costs belong to the employer, the employee himself has no deduction option.

If an employee does contribute to the purchase, for example for a more luxurious frame, those additional costs are private and not deductible. Eyesight aids, such as glasses and contact lenses, have been excluded from deductions as healthcare costs in the income tax return for years.

Does your employer not bear the costs, even though it is mandatory under the Working Conditions Act? Then the first step is to raise this internally or contact the Netherlands Labour Inspectorate (NLA).

Are Safety Glasses Deductible as a Self-Employed Person?

For freelancers, safety glasses are deductible if the glasses are demonstrably necessary for work and are not used privately. This applies, for example, to a self-employed person in construction, metalworking or laboratories where eye protection is mandatory.

Ordinary reading glasses or screen glasses are almost never deductible for freelancers. In 2003, the Supreme Court ruled that glasses are too personal to be considered a business expense, even if those glasses are used exclusively for work. The Zeeland-West-Brabant District Court confirmed this again in 2023 for computer glasses.

The following deduction conditions apply to safety glasses:

• The glasses are necessary for the exercise of the profession.
• The glasses are used exclusively or almost exclusively for business.
• The costs are in reasonable proportion to business operations.

What is the Conclusion?

Safety glasses are deductible, but the rules vary greatly from situation to situation. For employers, safety glasses are deductible as operating costs and fall under the targeted exemption for health and safety provisions. This also provides a tax advantage when it comes to compensation to employees. Direct deduction is not possible for employees. For freelancers, it depends on the professional situation and the use of the glasses.

The core is the Working Conditions Act. If the work involves a risk of eye injury, the employer is obliged to ensure adequate protection. This obligation therefore brings tax clarity.