Are composite toes as safe as steel toes? Yes — when both boots are properly certified to the same performance standard. U.S. OSHA foot-protection rules (29 CFR 1910.136) do not require steel specifically. They require protective footwear that complies with consensus standards such as ASTM F-2412 and ASTM F-2413 (or listed ANSI Z41 predecessors), or that is shown to be at least as effective.
ASTM F2413 rates impact and compression protection for the toe area by performance, not by material. A composite-toe boot marked ASTM F2413 with the same impact/compression ratings as a steel-toe boot meets the same minimum protection thresholds. Choose additional ratings (for example electrical hazard or puncture resistance) based on the job hazards.
Source: OSHA 1910.136 — Foot protection