Where employees who travel in the course of their employment are required to pay their travel expenses out of their remuneration, the employer, in submitting payroll reports of the earnings of such employees, may deduct from the remuneration an amount representing actual travel expenses, not exceeding an amount equal to one-third of the remuneration, provided the employer maintains complete detailed records documenting the travel expenses.
Ohio Admin. Code 4123-17-22
Promulgated Under: 111.15
Statutory Authority: 4121.12, 4121.13, 4121.30
Rule Amplifies: 4123.29, 4123.34
Prior Effective Dates: 07/01/1962, 07/01/1993