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driver-employee paid TLC the lease fee (discussed below). TLC
generally paid such net wages and any per diem amounts to each
driver-employee on the day after TLC received a batch report.
(We shall refer to TLC’s obligation with respect to each driver-
employee for each payroll period to pay to each such driver-
employee such aggregate amount of net wages and any per diem
amounts as well as its obligation to pay the employer’s share of
employment taxes, withhold and pay the driver-employee’s share of
employment taxes, withhold and pay Federal and State income
taxes, make daily electronic funds transfers of the appropriate
amounts of such taxes to the IRS and appropriate State agencies,
and pay workers’ compensation insurance premiums as TLC’s payroll
obligation.) TLC paid each driver-employee by either mailing a
check directly to such driver-employee or sending a check via
overnight delivery to the trucking company client to whom TLC
leased such driver-employee for distribution to such driver-
employee.
At the time TLC paid each driver-employee, TLC sent such
driver-employee an earnings statement showing, inter alia, the
batch report lump sum amount to which he or she was entitled, net
wages, any per diem amounts, Federal and State income taxes
withheld and paid, the driver-employee’s share of employment
taxes withheld and paid, and any other payroll deductions.
At the time TLC paid each driver-employee, TLC generated and
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