Final answer:
Under OSHA standards, the item that a general contractor is not required to supply to an employee is steel toe shoes, as they fall outside the standard list of personal protective equipment that must be provided at no cost to the employee.
Step-by-step explanation:
According to the Occupational Safety and Health Administration (OSHA) standards, as a general contractor, the one item you do not need to supply to an employee is steel toe shoes. OSHA requires employers to provide personal protective equipment such as safety glasses and hand protection like gloves at no cost to workers when such equipment is necessary to protect the health and safety of the employee. However, regular items of clothing and accessories, such as steel toe shoes, are generally considered the responsibility of the employee unless the employer prescribes specific types to be worn as part of a uniform. While OSHA standards require many safety measures, including a written safety program and training, providing steel toe shoes as personal protective equipment is not a general requirement.