- 10 - and beverage expenses. TLC did not pay any per diem amounts to a driver-employee whom it leased to a trucking company client who was not engaged in over-the-road trucking for that client. At the end of each payroll period,10 each trucking company client mailed or sent by facsimile to TLC a batch control form (batch report) with respect to such period. For each payroll period, the batch report that each trucking company client submitted to TLC showed for each driver-employee whom TLC leased to such trucking company client, inter alia, (1) a lump sum amount (batch report lump sum amount) from which TLC was to determine the gross wages11 and any per diem amounts to which each driver-employee was entitled but which was not broken down into such component parts;12 (2) the total amount of expenses for 10Pursuant to the exclusive lease agreement, each trucking company client had the right to select the payroll period for all driver-employees whom TLC leased to such trucking company client. 11We shall refer to the gross amount of wages to which a driver-employee was entitled, prior to 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 gross wages. 12Pursuant to each exclusive lease agreement, each trucking company client, and not TLC, selected the method used in calcu- lating the batch report lump sum amount for each driver-employee whom TLC leased to such trucking company client. Virtually all of TLC’s trucking company clients selected a cents-per-mile or a percentage-of-load-gross-revenue basis as the applicable method. Neither the batch report nor any other document that a trucking company client submitted to TLC showed the breakdown of the batch report lump sum amount between gross wages and any per diem (continued...)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