Laundry costs 2026: payroll processing and supporting documents

Updated March 2026 - The 2026 laundry costs refer to the maintenance expenses for work clothing borne by the employee as part of their professional activity. Laundry, dry cleaning, cleaning of specific outfits: these costs entitle you to reimbursement exempt from social security contributions, provided that you respect a precise framework defined by Urssaf and BOSS.

Laundering costs can be reimbursed by the employer in actual form (with supporting documents) or via a flat-rate deduction. Reimbursement is exempt from social security contributions when the clothing is for strictly professional use and the employee actually bears its maintenance. The employer must keep supporting documentation in the event of an Urssaf inspection.

The notion of work clothing is at the heart of the subject. Not all garments are eligible for laundering fee reimbursement.

Eligible clothing

Considered as work clothing qualifying for reimbursement of laundering costs:

• uniforms imposed by the employer with logo or distinctive marking
• protective clothing (PPE): overalls, aprons, professional gloves
• outfits specific to a profession: medical coat, kitchen outfit, safety clothing
• clothing imposed by a collective agreement or internal regulations

Clothing excluded

On the other hand, are not eligible:

• street clothes that can be worn in everyday life, even if the employee wears them at work
• outfits freely chosen by the employee without professional constraints
• clothing provided and maintained directly by the employer (the employee then has no costs to justify)

The distinction is important: Urssaf considers that clothing is professional when it is not wearable outside of the work context. A classic suit or dress, even if worn only in the office, does not constitute work clothing within the meaning of BOSS on Business Expenses.

Two modes of support coexist. The choice depends on the organization of the company and the employee's ability to produce supporting documents.

Actual reimbursement with supporting documents

This is the safest method in the event of an inspection. The employer reimburses the exact amount of expenses incurred by the employee, upon presentation:

• dry cleaning or laundry bills
• a statement detailing the nature of the clothing maintained
• a certificate from the employee confirming the professional use of the outfits

Full reimbursement of justified expenses is exempt from social security contributions. This method is recommended for sectors where laundry volumes are significant: catering, health, hospitality, industry.

Flat rate reduction

The employer can also apply a monthly or annual flat rate to cover laundry costs. This package must be:

• set in an objective and documented manner
• consistent with the reality of the expenses incurred
• applied uniformly to the employees concerned

Warning: a package kept "out of habit" without an identifiable calculation basis constitutes a risk in the event of an Urssaf inspection. The administration can then reclassify the payment as a benefit in kind, subject to contributions.

Documentation is the most frequent weak point we see in our clients' files. Urssaf does not contest the principle of reimbursement, but requires sufficient traceability.

Parts to keep

We recommend to put together a file including:

1. The internal fees policy: document formalizing the reimbursement conditions, the categories of outfits concerned and the scales applied
2. Individual supporting documents: laundry invoices, expense reports, employee certificates
3. Proof of professional use: extract from the internal regulations, collective agreement, job description mentioning the wearing of compulsory clothing
4. Accounting monitoring: correct allocation to the professional expense account, consistency with the 2026 payroll tax if the company is subject to it

Shelf life

The supporting documents must be kept for the Urssaf limitation period, i.e. 3 years (article L.243-12 of the Social Security Code). In practice, we recommend retention for 4 years to anticipate possible notification delays.

This is a recurring question. The boundary between reimbursement of expenses and benefit in kind is a source of numerous reclassifications during controls.

A reimbursement of laundry costs covers an expense actually incurred by the employee for the purposes of their work. It is exempt from contributions when justified.

A benefit in kind corresponds to the payment by the employer of the employee's personal expenses. It is subject to social security contributions. The decisive criterion is the following: is the garment wearable in everyday life? If so, its maintenance falls within the private sphere. Otherwise, the interview constitutes a reimbursable professional expense.

Certain sectors structurally generate significant volumes of laundering costs:

• Catering and hospitality: aprons, hats, tablecloths, service uniforms
• Health and medico-social: blouses, caps, shoe covers
• Industry and construction: overalls, flame-retardant clothing, high visibility clothing
• Cleaning and cleanliness: specific outfits with company marking
• Transport and logistics: safety vests, uniforms with logo

In these sectors, it is common for employers to set up collective laundry agreements. This solution simplifies management and reduces the risk of requalification, since the employee no longer advances any costs.

Our experience in social auditing leads us to identify several recurring pitfalls:

• Undocumented package: an amount paid each month without an identifiable calculation basis will almost systematically be reclassified
• No distinction in clothing: reimbursing the maintenance of street clothes in the same way as professional outfits exposes the company to a recovery
• Lack of individual monitoring: without traceability by employee, the employer cannot prove the professional nature of the expenses
• Inconsistency with the fees policy: 2026 tax meal fees and laundry fees must follow a common documentary logic

Hayot Expertise Advice: on laundering costs, the risk often comes from an internal package kept out of habit, without supporting file or clear logic. A simple, documented and defensible method is better than a sophisticated but unjustifiable scale. Do you have a tax or social security question? Do not hesitate to consult our resources.

We recommend to systematically check:

1. the category of attire concerned and its strictly professional nature 2. the method of calculation (actual on supporting documents or documented package) **3. ** consistency with the company's overall professional expenses policy 4. the treatment in payroll and social security contributions, with correct accounting imputation 5. the retention of supporting documents during the limitation period