If an employer requires a person to wear steel-toed boots, are they responsible for paying for them? Due to the industry my husband works in, OSHA requires certain safety equipment be worn while in manufacturing area, which includes, eye protection, ear protection, welding hoods & sleeves, this also includes footwear. These laws vary from state to state. We now live in Kentucky, the present employer was paying for a portion of the footwear costs but now seems to be avoiding the issue. In the state of Georgia, if the employer requires it, the employer has to pay for it, in whole (not just a small portion).