Employee Clothing Purchases Policy

Clothing Purchased for Employees with University Funds

In some cases, purchases of clothing for an employee may be taxable to the employee. The purpose of this policy is to provide guidance on the taxability of these clothing purchases for consistent application across campus, and to ensure that PSU is compliant with Federal, State, IRS and other applicable regulations. When purchasing clothing to be worn by employees, the transaction backup must include the names of the employees who received each clothing item.

Types of Clothing:

• Uniform – A uniform is clothing required by the university to be worn in the performance of assigned duties. A Uniform is not suitable for taking the place of regular clothing. Uniforms shall remain the property of PSU. The only departments on campus who are approved to purchase Uniforms are University Police and Public Safety (for police officers only) and Student Health Center (medical staff only).
• University Attire – University Attire is clothing* that makes the employee easily identifiable as a PSU employee serving in an official capacity. The clothing must have “Pittsburg State University”, “PSU”, or a PSU logo printed or monogrammed where it is clearly visible. The clothing item may also identify the department name or specific event that the clothing item is for. University Attire remains the property of the university until such time as its purchase value is depreciated.
• Protective Clothing – Protective Clothing is worn over or in place of regular clothing to protect the employee form damage or abnormal soiling such as laboratory coats, shop coats, and aprons.
• Other Clothing – Other Clothing is clothing that does not meet the criteria for Uniforms, University Attire, or Protective Clothing such as pants, shorts, shoes, etc.

*The Dean, Director, or Chair has the responsibility of determining the appropriateness of the clothing expenditures in their area of supervision. These decisions should be guided by various factors including cost, budget, business use, public contact, personal safety, and consistency. Clothing should generally be limited to a shirt, polo, sweater, etc.

Funding Allowed:

• Uniforms – All funding sources that allow clothing purchases.
• University Attire – All funding sources that allow clothing purchases, with the exception of Fund 1105.
• Protective Clothing – All funding sources that allow clothing purchases.
• Other Clothing – Foundation Funds, when donor restriction allow.

Taxability:

If a clothing purchase is deemed to be potentially taxable to the employee during transaction audits, the clothing purchase details will be sent to Human Resources for a potential taxable fringe benefit review. Uniforms, University Attire, and Protective Clothing are not taxable to the employee. Other clothing purchases are generally taxable (when not de minimis) to the employee when it does not meet all of the following criteria:

• The item makes the employee clearly identifiable as a PSU employee who is serving in an official capacity.
• The item is not worn outside of work events where the employee is serving in an official capacity.
• The item remains the property of PSU.
• The item has “Pittsburg State University”, “PSU”, or a PSU logo printed or monogrammed where it is clearly visible.