Can an employer provide masks to employees exempt from tax?

The employer can provide employees with protective equipment for work purposes exempt from tax to prevent the spread of infectious disease. 

Face masks and other protective equipment can be considered part of preventative health care provided by the employer. This means that the masks are tax-exempt to the employer even if the employees also use them outside work, for example during commutes.

However, the employer cannot provide their employees’ family members with masks exempt from tax.