- 60 -60
clients.46
On the record before us, we find that TLC’s right to lease a
driver-employee to a trucking company client while it was leasing
such driver-employee to another trucking company client and
thereby to assign additional projects to such driver-employee is
a factor evidencing that TLC was the employer of each driver-
employee.
Employee Benefits For Each Driver-Employee
Petitioner does not address TLC’s sponsorship of certain
employee benefits with respect to which each driver-employee made
payments through payroll deductions, including: (1) A section
401(k) plan; (2) a section 125 flexible benefit plan; and
(3) group or individual health insurance.47
On the record before us, we find that TLC’s sponsorship of
certain employee benefit plans for the driver-employees is a
factor evidencing that TLC was the employer of each driver-
46We note that TLC frequently was successful in reassigning
a driver-employee from one trucking company client that no longer
wished to use such driver-employee to another trucking company
client. TLC also reassigned to another trucking company client
any driver-employee who no longer wished to work with a particu-
lar trucking company client to which TLC had assigned such
driver-employee.
47Certain trucking company clients paid at least part of the
premiums associated with the health insurance plan that TLC
sponsored for the driver-employees whom TLC leased to them. See
supra note 13. TLC paid the premiums associated with the $5,000
group term life insurance policy provided for each driver-em-
ployee.
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