- 5 -
ATS employees hired the drivers and provided them
orientation. Drivers who were hired to drive for Beech Trucking
signed employment agreements, wherein they agreed they would
drive equipment owned by Beech Trucking but would be the
employees of ATS and would be paid by ATS. Petitioner had final
authority to fire drivers who were hired to drive for Beech
Trucking.
ATS maintained all payroll records for the Beech Trucking
drivers and issued their payroll checks, as well as their Forms
W-2, Wage and Tax Statement. ATS paid workers’ compensation
insurance for the drivers, who were also eligible to participate
in a section 401(k) plan maintained by ATS.
Each week, ATS would bill Beech Trucking for all the
drivers’ expenses that ATS paid out, and Beech Trucking would
write a check to ATS for the total payroll (including expense
reimbursements), in addition to a service fee of undisclosed
amount.
Drivers’ Compensation and Per Diem Payments
On long hauls, Beech Trucking drivers were paid at a
specified rate for each mile dispatched, as determined by ATS
employees using the Rand McNally Mileage Maker, a guide
indicating mileage between selected points. During the years at
issue, the drivers were paid between 24 and 26 cents per mile.
Of this amount, 6.5 cents was designated as a per diem travel
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011