Laundry costs 2026: points to check

Updated April 2026 - Laundering costs fall under the broader régime of professional costs defined by the URSSAF and the tax doctrine (BOFiP). In practice, they cannot be treated as a simple payroll habit. Reimbursing the maintenance of work clothing requires linking three éléments: the nature of the clothing, its strictly professional use and the reimbursement method chosen. In 2026, the URSSAF scales were updated and the justification requirements remain stable: no document, no exemption.

To complete, also consult Transport costs, New pay slip 2026 and Tax or social security question.

Laundry costs refer to all expenses incurred for cleaning, drying, ironing or pressing strictly professional clothing and linens. They cover very varied situations:

• blouses, scrub pants and caps for medical and paramedical staff;
• lawyer's robes and required judicial attire;
• uniforms of law enforcement, firefighters and soldiers;
• work clothes for the hotel and catering industry (kitchen jackets, aprons);
• protective suits and clothing for construction and industry;
• sheets, towels and hand towels for professional use in private offices.

Fiscally, these expenses fall into the category of professional expenses within the meaning of article L242-1 of the Social Security Code and the BOFiP doctrine (BOI-BNC-BASE-40-60-30). When they are reimbursed by the employer with supporting documents or according to a documented method, they are exempt from social security contributions. Failing this, they are reintegrated into the contribution base and subject to contributions.

The basic condition does not change in 2026: the clothing must be specific to the profession and not usable in everyday life. A suit or suit, even if worn exclusively in the office, does not qualify for the deduction of laundry costs.

The distinction is clear and constantly reminded by the tax administration and the URSSAF.

Éligible clothing#

Considered as professional clothing qualifying for reimbursement of laundering costs:

• clothing imposed by the employer or regulations (uniforms, blouses, overalls);
• clothing specific to a profession (lawyer's dress, medical scrubs);
• personal protective equipment (PPE) requiring special maintenance (fire-retardant suits, safety shoes);
• additional linen related to the exercise of the profession (consultation sheets, towels, office hand towels).

Clothing not éligible#

Cannot justify laundering fees:

• classic city clothes (suits, suits, shirts), even purchased for work;
• clothing bearing a company logo but perfectly wearable outside of the professional setting;
• city shoes, even reserved for commuting.

The determining criterion remains that of exclusive professional use. In the event of an inspection, the employer must demonstrate that the clothing concerned cannot reasonably be worn in private life.

The employer has two approaches to cover the laundry costs of its employees. The choice of method involves the security of the file in the event of a URSSAF inspection.

Method 1: reimbursement on actual costs#

This is the safest method. The employer reimburses the employee upon présentation of cleaning or professional laundry invoices. The supporting documents must mention the date, the nature of the service and the amount paid. They are kept by the employer and made available to the URSSAF.

Example: a lawyer sends his dress and two specific shirts to the dry cleaners every month for an average amount of 45 euros. Over the year, the reimbursement amounts to 540 euros. This amount is exempt from social security contributions because it corresponds to real documented costs.

The advantage of this method is its simplicity and legal solidity. The disadvantage lies in the sometimes high cost of dry cleaning and the dependence on an external service provider.

Method 2: the flat-rate assessment for laundry washed at home#

When the employee washes his own professional clothes at home, the administration allows a flat rate assessment by référence to the rates charged by launderers. This method is particularly used by liberal professions (doctors, nurses, physiotherapists) and by certain employees.

The practice accepted in 2026 consists of:

1. note the price of the local dry cleaner for each type of item (blouse, pants, towel); 2. estimate the average number of items washed per week or per month; 3. calculate a theoretical dry cleaning cost; 4. apply a discount of around 30% to take into account VAT and the dry cleaning margin, in order to get closer to the real cost of domestic washing. Example: a private nurse uses one blouse and pants per day for 18 days per month. The local dry cleaner charges 7 euros for a blouse and 8 euros for pants. The theoretical monthly cost is 18 × (7 + 8) = 270 euros. With a 30% discount, home laundry costs are estimated at 189 euros per month, or 2,268 euros per year.

The administration does not set the discount percentage itself, but professional practice converges around 30%. This level is considered reasonable because it eliminates both VAT and the commercial margin of the dry cleaner. The main thing is that the method is stable, documented and proportionate to the reality of the activity.

The non-cumulation of methods#

It is important to specify that the two methods cannot be combined for the same piece of laundry over the same period. Either we deduct the real cost of the dry cleaning, or we apply a flat rate assessment for washing at home, but not both simultaneously. On the other hand, it is possible to treat certain catégories of laundry differently if the distribution is consistent and clearly documented.

The treatment of laundering costs depends on the quality of the beneficiary and the method chosen.

For employees in the private sector#

Laundry costs reimbursed by the employer with supporting documents are exempt from social security contributions within the limits of the expenses actually incurred. They do not constitute a benefit in kind but a reimbursement of professional expenses. The employer must mention them on the pay slip, generally on a separate line from the rémunération éléments.

If the employer pays a lump sum compensation without a documented calculation basis, the URSSAF can reincorporate it into the contribution base. This is the main risk: an internal package kept without a written trace, applied to clothing that can also be worn in everyday life.

For employees opting for real costs (income tax)#

Employees who waive the 10% flat-rate deduction to opt for the deduction of actual costs can include their laundry costs in their déclaration. The conditions are identical: specific clothing, professional necessity, reasonable calculation and retained supporting documents. These costs are in addition to the other real costs declared in the annex to the income tax return.

For the self-employed and liberal professions (BNC)#

Holders of non-commercial profits under the controlled déclaration system declare their laundering costs on the 2035 package, generally under the heading "maintenance and repair" or "miscellaneous management costs". The same deductibility conditions apply: expense incurred with a view to acquiring or maintaining income, professional necessity, serious justification.

Micro-entrepreneurs (micro-BNC, micro-BIC) cannot specifically deduct their laundry costs: the flat-rate deduction on turnover is deemed to cover all professional costs.

In the event of an audit, the URSSAF and the tax administration examine several points:

• Nature of the clothing: is it specific professional clothing and not street clothing?
• Consistency of amounts: is the level of laundry costs plausible in view of the activity, the number of days worked, the volume of laundry actually used?
• Calculation method: is there a note explaining the method used, a monthly table listing items washed, a référence to local laundry rates?
• No double counting: don't the same items give rise to both dry cleaning invoices and a home fee?
• Conservation of documents: are invoices, calculation tables and memos preserved and made available?

The absence of supporting documentation or a clearly approximate method may lead to the reintegration of costs into the contribution base, accompanied by late payment interest and, where applicable, increases for hidden work.

Hayot Expertise Advice: on laundry costs, a simple, documented and defensible method is better than a poorly defined in-house scale. An internal memo formalizing the reimbursement policy, accompanied by a monthly monitoring table, is generally sufficient to constitute a solid file.

Hotel and catering#

Cooks, waiters and wait staff wear specific outfits (kitchen jackets, aprons, safety shoes). The employer can either provide the linen and organize the laundering internally or via an external service provider, or reimburse the laundry costs on invoices. In establishments with more than 50 employees, the collective agreement may provide for specific provisions. The annual cost of laundry for a cook is generally between 400 and 800 euros depending on the frequency of changing outfits.

Medical and paramedical professions#

Doctors, nurses, physiotherapists and dentists use gowns, caps, examination sheets and towels. The volume of laundry is large and the hygiene requirements strict. Many firms outsource laundering to specialized service providers. For professionals washing their laundry at home, the flat rate method with référence to dry cleaning rates and a 30% discount is the most commonly accepted. A self-employed nurse can thus justify annual laundry costs of 1,500 to 3,000 euros depending on his volume of activity.

Building and industry#

Construction workers, mechanics and technicians wear overalls, work clothes and safety shoes. When the employer provides the PPE and organizes its maintenance, the costs are déductible operating expenses. When the employee bears the maintenance himself, reimbursement based on supporting documents or via a documented lump sum compensation is the rule.

We regularly support employers, human resources departments and liberal professions in implementing a laundry expense reimbursement policy that complies with URSSAF requirements. This includes drafting internal memos, setting up monitoring tables, verifying flat rate calculation methods and preparing for social controls.

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(Official sources: BOSS and Urssaf on professional expenses, BOFiP BOI-BNC-BASE-40-60-30, Social Security Code art. L242-1)