304. Expenses must be paid by the employee or paid by another and included in earnings.

In general, a deduction from a person's earnings for an amount is allowed only if the amount is paid by the person or is paid on the person's behalf by someone else and is included in the earnings1. In the case of a reimbursement or other payment related to the amount, the person may be regarded as paying the amount only to the extent that the reimbursement or related other payment is included in the person's earnings