the (former) employee keeps them (i imagine for a myriad of reasons like hygiene and various overheads it would take to track such)

things like tools (wrenches, drills, bits, etc) are separately supplied by the company per department/work area (sort of like hot desking in the office world) and stay with the company at all times

My dad would get a coupon for a pair of steel-toe boots every 5 years from his employer, and he got to keep the old boots after they "wore out". Now he's got a clean rack of pretty good looking boots after 25 years at the same place.

I’ve had… three separate employers provide me steel toe boots. (Well, had me buy some and reimbursed it.) All allowed me to keep them.

I think it’s mostly just a matter of people’s feet varying in size so much it’s not worth the hassle to try and provide them directly or get them back after, because I’ve had uniform shirts and pants and things taken back, washed, and given to someone else… just never shoes.

Who wants used work boots? Ew.