At the job I work at, I handle all the fall protection equipment. ANY item that is worn is thrown away if the person leaves. I don't care if it hasn't seen the light of day except for the inspections every 6 months. Any fall protection older than 10 years is tossed, even if unissued. Jackets, vests, boots, gloves, ect are not expected to be returned. If the employee wants their harness, I cut the tags off and place it in the trash. If it's retrieved, not my problem.

Not every company wants ppe back. Too many liability issues. After a flood happened, our company purchased around 125 pairs of fireman's boots. I wear them once or twice a year in the snow. I have multiple sets of arc flash clothing. Carhartt jackets, sweatshirts, and yes, a high viz vest, sweatshirt and jacket. None of it will be asked for when I retire, it will all go home. Tools, that they ask for and expect back.