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gas, tolls, repairs, and other road expenses for which such
trucking company client (a) made cash advances (advances)13
and/or (b) was obligated to make reimbursements to such driver-
employee (reimbursable expenses); (3) any miscellaneous credits
or deductions (e.g., for the costs of health insurance that such
trucking company client agreed to pay); (4) any vacation days
that such trucking company client permitted such driver-employee
to take;14 and (5) the number of days such driver-employee was
away from home.
TLC determined what portion of the batch report lump sum
amount constituted gross wages and what portion, if any, consti-
tuted per diem amounts to which each driver-employee was enti-
tled.15 In order to make that determination, TLC applied to each
batch report lump sum amount with respect to each driver-employee
a percentage (per diem percentage). In most cases, the per diem
percentage was 34 percent; in some cases, the per diem percentage
12(...continued)
amounts.
13Except for such advances, no trucking company client made
any payments to a driver-employee.
14If the batch report indicated that the trucking company
client permitted a driver-employee whom TLC leased to it to take
any vacation days, TLC paid no per diem amounts to such driver-
employee for any such days.
15The exclusive lease agreement was silent as to (1) any per
diem amounts that TLC was to pay to a driver-employee to cover
such driver-employee’s food and beverage expenses while traveling
away from home and (2) the limitation imposed by sec. 274(n)(1).
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Last modified: May 25, 2011