As per the FIFA Laws of the Game ‘A player must not use equipment or wear anything that is dangerous to himself or another player (including any kind of jewellery)’. This includes earrings that are taped up.
Under Law 4 (The Players’ Equipment) of the LOTG state under Section 1 (Safety) that:
“A player must not use equipment or wear anything that is dangerous.
“All items of jewellery (necklaces, rings, bracelets, earings, leather bands, rubber bands, etc) are forbidden and must be removed. Using tape to cover jewellery is not permitted.”
So, to be very clear – a player is not allowed to wear (or tape over) any jewellery (of any type or material – including watches) while playing football. Please be aware that if a player decides to get their ears pierced during the season then they may not be allowed to participate unless it is removed.