(a) The social services worker will deduct the following amounts from earned income:
- (1) Other federal, state, and local taxes;
- (2) Social Security (FICA);
- (3) Health insurance;
- (4) Work related expenses, including reasonable transportation costs;
- (5) Child care costs for children under the age of 6 except where the other parent in the home is unemployed and physically able to care for the children; and
- (6) The cost of special clothing, tools, and equipment directly related to the individual's employment.
- (b) For self-employed individuals, the social services worker will deduct the costs of conducting business and all of the amounts in paragraph (a) of this section.