Labor compliance with the use of personal protective equipment can reduce the chances of work accidents and work-related diseases. In the industrial sector, it can be seen that many workers are reluctant or even not wearing PPE at all, this is due to several factors such as comfort, discomfort is one of the main reasons why workers do not use PPE according to standards, both in duration and how to use. This study aims to determine the relationship between the comfort of personal protective equipment (PPE) and compliance with the use of PPE in PT Tasma Puja workers in 2025. The research method used an observational analytical design with a cross sectional approach on 119 respondents from a population of 170 harvesters using simple random sampling. Data collection was carried out through a questionnaire and analyzed using the Chi-Square test. The results showed that there was a significant relationship between comfort and compliance with the use of PPE with a p value of 0.000. Most of the respondents are non-compliant and uncomfortable using PPE, so the lower the compliance of workers. The conclusion of this study shows that the comfort of PPE plays an important role in increasing worker compliance so that companies need to pay attention to ergonomics, quality, and comfort factors of PPE so that work safety increases and the number of work accidents in oil palm plantations can be reduced sustainably in the future. It is recommended that companies increase routine supervision and the application of sanctions and awards for workers, in order to increase the discipline of PPE use