(A) Inmates working in private employment shall be subject to the distribution of their earnings as follows:
(1) Reimbursement to the state shall be at the average per diem cost of all institutions of the department or twenty-five per cent of net earnings, whichever is less. "Per diem cost" is the average daily cost for the preceeding fiscal year as computed by the division of business administration and shall be calculated each September first.
(2) Up to twenty-five per cent of the net earnings may be used for restitution to the victim(s) of the inmate's offense(s), if the inmate voluntarily requests or is under court order to make restitution.
(3) Up to twenty-five per cent of the net earnings may be provided to the verified dependents of the inmate.
(4) Not less than twenty-five per cent of the net earnings shall be deposited in the inmate's personal account.
(5) Net earnings available for distribution shall be the gross earnings less all applicable federal, state, and local taxes.
(6) The managing officer shall establish a mandatory savings program for inmates participating in a private employment program. Mandatory savings shall not exceed five dollars per week and shall be limited to a maximum of one hundred dollars. The balance in the savings account shall be paid upon release and will be in lieu of the release payment specified in rule 5120-3-08 of the Administrative Code.
(B) Inmates with an OPI assignment, as defined in rule 5120-3-02 of the Administrative Code, shall be compensated pursuant to rule 5120-3-05 of the Administrative Code. Such compensation shall be deposited in inmate's personal institution account.
(C) Inmate work assignments, including special labor, which are not OPI assignments or private employment, shall be compensated pursuant to rule 5120-3-08 of the Administrative Code and subject to distribution as provided in that rule.