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(m) Supplemental payments. The social services official must provide a monthly allowance to supplement the income of an FA, SNA or VA household when the household experiences a net loss of cash income due to the acceptance of employment by a participant who is a member of the household, when such acceptance is required by the social services district. A net loss of cash income occurs when the monthly gross income of the household, subtracting necessary actual work-related expenses, is less than the cash assistance the household received in the month in which the offer of employment was made. The supplement must equal the monthly net loss of cash income that would occur if the supplement were not paid to the household. 1. Gross income includes, but is not limited to, earnings, unearned income and cash assistance. 2. Cash assistance means the budget deficit as defined in 18 NYCRR 352.29. 3. Necessary actual work-related expenses are the actual, verifiable and unreimbursed expenses directly related to maintaining employment. i. Such expenses include, but are not limited to: a. mandatory payroll deductions such as Federal, State and local taxes, social security taxes, disability insurance and union dues; b. tools, materials, uniforms and other special clothing required for the job; c. mandatory fees for licenses or permits fixed by law; d. deductions for medical insurance coverage; e. childcare up to the local market rate; and f. transportation, including the cost of transporting children to and from day care, except that the amount for use of a motor vehicle must be computed on a mileage basis at the same rate paid to employees of the social services district and must only be allowed when public transportation is not available. ii. Such expenses do not include: a. meals; b. business-related depreciation; c. personal business and entertainment expenses; d. personal (not work-related) transportation; e. purchase of capital equipment; and f. payments of the principal of loans. (n) Burials.

Allowances shall be made for burial of applicants for and recipients of public assistance in accordance with Section 141 of the Social Services Law. (o) Removals. Allowances must be made to applicants for or recipients of public assistance who are removed to another state or country in accordance with this section. Such allowances can