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If uniforms are provided to an employee, but the uniforms must be returned upon termination of employment, are they considered Fringe Benefits?

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If uniforms are provided to an employee, but the uniforms must be returned upon termination of employment, are they considered Fringe Benefits?

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Although there has been no definitive ruling on this matter, it isThe University of Texas System Workers’ Compensation Insurance WCI Office policy not to consider uniforms a Fringe Benefit for purposes of calculating an employee’s average weekly wage if the uniforms remain the property of the employer and must be returned upon termination of employment.

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