What is the law on providing steel toecap shoes at work?

In the US, the regulation on providing safety-toe shoes at work is that each employer is responsible for assessing the work activities and determining if there is a hazard that could be reduced or eliminated by using safety shoes. If there is, safety shoes or boots must be required, but the employer is only required to provide them if they cannot be worn outside the work environment.

Some companies provide them anyway, or pay a substantial portion of their cost.

In those states that operate and OSHA-approved State occupational Safety and Health Program, the requirements may be slightly different, and can be more stringent.