slip and turn
Headsets are NOT rquired to be provided by any legislation or rule. You are misinformed. Employers musst asses the noise levels on a particular aircraft, and many these days are below the threshold for PPE.
Headsets are required by the ANO for IFR etc, but no mention is made of ANR or noise attenuation.
The argument now is, whether your aircraft type is above or below the threshold, and how the measurement is taken. PPE may be required to be provided, but not on a personal basis.
I was waiting for company provided equipment, but gave up going deaf in the meantime. Having your own headset is highly reccomended for all the reasons above.