Resources for Accounting Professionals
Trucking Payroll Resources for CPAs
Practical payroll information, trucking labor data and resources for CPAs, accountants and advisors who work with trucking companies.
Trucking payroll creates questions that don’t always come up with other clients. This resource center is designed to help you quickly find answers about driver pay, per diem, worker classification, multi-state payroll and other trucking-specific payroll issues.
2026 Payroll & Tax Quick Reference
Key payroll rates, limits and deadlines for CPAs and accounting professionals working with trucking companies.
Trucking-Specific
Transportation Worker Per Diem
$80 CONUS / $86 OCONUS per day
Effective for qualifying travel on or after October 1, 2025.
Learn more about truck driver per diem →Payroll Tax Limits & Rates
Social Security Wage Base
$184,500Maximum wages subject to Social Security tax in 2026.
SSA source →Retirement Plan Limits
Year-End Filing Deadlines
2026 Forms W-2
Feb. 1, 2027Deadline to furnish employee copies and file with the SSA.
IRS instructions →2026 Forms 1099-NEC
Feb. 1, 2027January 31 falls on a Sunday in 2027, moving the deadline to the next business day.
IRS instructions →ACA Forms 1094-C / 1095-C
Mar. 31, 2027Electronic filing deadline for 2026 Forms 1094-C and 1095-C. Separate rules apply to furnishing Form 1095-C to employees.
IRS instructions →This quick reference is provided for general informational purposes. Always consult current IRS, SSA and other applicable guidance for specific client situations.
Common Trucking Payroll Questions
Trucking companies can create payroll and tax questions that don’t come up with most clients. These resources cover some of the issues CPAs and accounting professionals are most likely to encounter.
Driver Per Diem
Truck Driver Per Diem
Per diem is one of the most valuable trucking-specific payroll strategies, but it also creates questions about qualifying days, taxable wages, documentation and IRS rules.
How does truck driver per diem work?
Start with the basics: qualifying travel, how per diem affects taxable wages, and how a properly structured trucking per diem program works.
Read the truck driver per diem guide →How much could per diem save my client?
A properly structured per diem program can potentially save a trucking company up to approximately $2,500 per driver per year. Enter a few details to estimate what your client could save.
Calculate your client’s savings →Show me where the IRS says this is allowed.
Revenue Procedure 2019-48 contains the IRS rules for per diem substantiation and includes special rules for employees in the transportation industry.
Read IRS Revenue Procedure 2019-48 →View current transportation per diem rates →
Have another truck driver per diem question?
Explore our additional resources covering qualifying days, driver questions, implementation, tax treatment and other trucking per diem issues.
Explore all per diem resources →Worker Classification
W-2 vs. 1099 Truck Drivers
Whether a driver should receive a W-2 or 1099 isn’t simply a choice made by the trucking company or the driver. Classification depends on the actual working relationship.
Where is my client’s driver likely to fall?
Answer a few simple questions about how the driver actually works, and we’ll show you which classification the facts point toward.
Take the W-2 vs. 1099 quiz →Who actually decides: W-2 or 1099?
A driver’s preference, an LLC or an independent contractor agreement does not by itself determine classification. The underlying business relationship matters.
Read the W-2 vs. 1099 guide →Can a truck driver legally be paid as a 1099 contractor?
Yes, legitimate independent contractors exist in trucking. The key question is whether the driver is actually operating an independent business.
Learn what determines classification →What happens when a trucking company gets it wrong?
Misclassification can create exposure involving payroll taxes, unemployment taxes, workers’ compensation, wage claims and other employer obligations.
See the risks of misclassification →Other Issues
Other Trucking Payroll Questions
Some of the biggest trucking payroll questions involve state taxes, California rules and companies that use both employee drivers and owner-operators.
Where should state income tax be withheld for an interstate truck driver?
Under the federal rule commonly associated with the Amtrak Act, a qualifying truck driver who regularly works in two or more states is generally subject to state and local income tax only in the driver’s state of residence. That means the trucking company generally withholds based on where the driver lives, rather than every state the driver drives through.
View 49 U.S.C. § 14503 →What about state unemployment tax when a driver works in multiple states?
SUTA follows a different set of rules than state income-tax withholding. Determining the correct state can depend on where the driver’s work is localized, their base of operations and other factors.
Read how SUTA works in trucking →What is different about payroll for California truck drivers?
California driver payroll can involve separate requirements for productive time, nonproductive time, paid rest breaks, hourly rates and wage-statement reporting. A traditional mileage-only pay stub may not provide everything California requires.
Read the California truck driver pay stub guide →How should a trucking company handle both employees and owner-operators?
W-2 drivers and owner-operators should be handled as two separate types of payees. Employee wages run through payroll with tax withholding and a W-2, while legitimate owner-operators are generally paid through settlements without payroll-tax withholding and may receive a 1099.
A trucking company can have both, but each driver’s classification needs to match the actual working relationship.
Not sure about the classification? Take the quiz →These resources provide general information and are not legal or tax advice. Worker classification, state taxation and employment rules can vary based on the facts and applicable federal and state law.
Trucking Labor Data
STPS publishes monthly trucking labor data based on anonymized payroll records from trucking companies. These reports give CPAs, accountants and advisors another way to understand what is happening with driver pay, driver turnover and fleet employment.
Monthly Labor Data
Driver Pay Index
Are truck drivers earning more?
Track changes in actual truck driver compensation over time. The Driver Pay Index uses January 2020 as its baseline and provides a monthly view of how driver earnings are changing.
View the latest Driver Pay Index →Monthly Labor Data
Driver Turnover Report
Are drivers changing companies more often?
Track monthly driver turnover using actual payroll activity. The report provides another way to see how frequently employee drivers are leaving trucking companies and being replaced.
View the latest Driver Turnover Report →Monthly Labor Data
Fleet Growth Index
Are trucking companies adding or losing drivers?
Track monthly changes in the average number of employee drivers being paid by trucking companies, providing another indicator of whether participating fleets are growing or contracting.
Full Report Coming SoonIndustry Recognition
STPS trucking research has been cited by J.B. Hunt, FreightWaves, Truckers News and Yahoo Finance. Our goal is to turn real trucking payroll data into useful information for trucking companies and the professionals who advise them.
Ask Us
Have a Weird Trucking Payroll Question?
Trucking clients can create payroll questions you may not run into with your other clients. If you have a situation that isn’t covered above, send it to us.
Whether it’s an interstate driver, an unusual pay arrangement, per diem, worker classification, California payroll or something else specific to trucking, we’re happy to take a look and point you in the right direction.
Ask a Trucking Payroll QuestionYou don’t need to be an STPS client to ask us a question.
Helping Your Trucking Clients
Have a Trucking Client Who Needs Payroll Help?
Sometimes the best way to help a trucking client is to connect them with someone who already understands the unusual payroll situations trucking companies deal with every week.
Start With Calvin
Calvin works with CPAs, advisors and trucking companies that want to explore whether STPS could be a good fit. You don’t need to know whether the client is ready to change payroll providers before reaching out.
Make an email introduction, give Calvin a call, schedule a conversation or simply give your client his information. We’ll learn how the company currently handles payroll, what problems they’re trying to solve and whether we can help.
STPS specializes in trucking payroll. We’re not looking to replace the client’s CPA, tax preparer or accounting advisor. You stay their trusted accounting professional. We stay in the payroll lane.
Your STPS Contact
Calvin Lowing-Cuba
Superior Trucking Payroll Service
Email:
ccuba@truckingpayroll.com
Direct:
616-600-7515
Have a client in mind? An email introduction is perfectly fine too.
Stay Informed
Get the Monthly Trucking Labor Update
Once a month, STPS sends a short update with the latest trucking labor data and other information that may be useful to trucking companies and the professionals who advise them.
Follow changes in driver pay, driver turnover and fleet employment through the Driver Pay Index, Driver Turnover Report and Fleet Growth Index without having to remember to check back each month.
Get the Monthly UpdateOne useful email each month. No constant sales emails.
About STPS
Superior Trucking Payroll Service
Superior Trucking Payroll Service has specialized in payroll for trucking companies since 2010. We work with trucking companies across the country and handle the payroll situations that come with the industry, including mileage and percentage pay, driver per diem, multi-state taxation, California payroll and owner-operator settlements.
We created this CPA Resource Center because accountants and advisors often encounter trucking payroll questions that don’t come up with their other clients. Our goal is to be a useful resource whether or not your client ever becomes an STPS client.
Learn more about Superior Trucking Payroll Service →