Your un reimbursed expenses have to equal at least 2% of your AGI
Your employee business expenses have to EXCEED 2% of your AGI because they are included in the 2% miscellaneous deductions category on the Schedule A. Even then, only these business expenses that are in excess of 2% of your AGI are deductible. But they are not deductible unless all of your Schedule A deductions exceed your standard deduction for your particular filing status. Your employee business deductions by themselves may be enough to exceed your standard deduction and enable you to itemize. For most taxpayers this is hardly ever the case, though. They need the other deductions to itemize: medical expenses, home mortgage interest, sales tax or state income tax, charitable contributions, etc.