Ohio Administrative Code
Title 4123 - Bureau of Workers' Compensation
Chapter 4123-17 - General Rating for the State Insurance Fund
Section 4123-17-22 - Travel expenses

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.