- 13 - his or her net wages and any per diem amounts,18 regardless of whether the trucking company client to which TLC leased such 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 Internal Revenue Service (IRS) and appropriate State agencies, and pay workers’ compensation insur- ance premiums as TLC’s payroll obligation.) Pursuant to each exclusive lease agreement, each payroll period each trucking company client paid TLC a lease fee (lease fee) that was not broken down into component parts.19 Each 18The aggregate amount of each driver-employee’s net wages and any per diem amounts that such driver-employee was entitled to receive was increased by the amount of any reimbursable expenses for which a trucking company client 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. 19Pursuant to each exclusive lease agreement, the aggregate amount of the batch report lump sum amount with respect to each (continued...)Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011