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respect to each driver-employee gross wages, any per diem
amounts, Federal and State income taxes withheld, the driver-
employee share of employment taxes,23 payroll deductions for
employee benefits, and net wages.24 Per diem amounts are not
wages for purposes of computing employment taxes, Federal and
State income tax withholding, and workers’ compensation insurance
premiums. TLC determined each driver-employee’s gross wages by
reducing the batch report lump sum amount for such driver-em-
ployee by any per diem amounts that TLC determined for such
driver-employee.
With respect to each driver-employee, for each payroll
period TLC was obligated to, and did, pay such driver-employee
his or her net wages and any per diem amounts,25 regardless of
whether the trucking company client to which TLC leased such
23We shall refer to any tax liabilities imposed on either
the employer or the employee with respect to a driver-employee’s
gross wages under the Federal Insurance Contribution Act, the
Federal Unemployment Tax Act, or SUTA as employment taxes.
24We shall refer to the net amount of wages to which a
driver-employee was entitled, after any reduction for such
driver-employee’s share of Federal and State employment taxes,
Federal and State income taxes withheld, and payroll deductions
for employee benefits (e.g., health insurance, a sec. 401(k)
plan, or a sec. 125 flexible benefit plan), as net wages.
25The aggregate amount of each driver-employee’s net wages
and any per diem amounts to which such driver-employee was
entitled was increased by the amount of any reimbursable expenses
for which a trucking company was obligated to reimburse such
driver-employee and decreased by the amount of any advances that
a trucking company client paid to such driver-employee.
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