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Trucking & Transportation Companies: Integrating Benefits with Payroll (2026)
Benefits integration for trucking companies means every benefit deduction and every employer contribution flows through payroll with the right pre-tax or post-tax treatment, the ACA count runs from payroll hours, and the trucking company items cited here, IRS Notice 2025-54 and IRS Publication 463 (2025). BEG: $45 per employee per month inside the payroll software you already use, live in 3 to 5 days.
Benefit rules that reach trucking companies
For travel on or after October 1, 2025, the special meals and incidental expenses rate for the transportation industry is $80 per day within the continental United States and $86 per day outside it. Notice 2025-54 supersedes Notice 2024-68, which covered October 1, 2024 through September 30, 2025.
Publication 463 sets the 2025 standard meal allowance for transportation workers at $80 per day ($86 outside the continental United States) and allows individuals subject to Department of Transportation hours of service limits to deduct 80 percent of business meal expenses instead of the usual 50 percent.
What integration actually does
Section 125 pre-tax premiums come off before FICA and income tax; 401(k) deferrals come off before income tax only; Roth and most voluntary deductions are post-tax. Employer contributions are recorded per employee for the 401(k) census and Form 5500. Payroll hours feed the ACA full-time and full-time-equivalent count, and at 50 or more the offer of coverage is documented on Form 1095-C from that same data. For trucking companies with per-diem pay for drivers, the benefit base has to be defined per plan document, because the plan decides whether that pay counts as compensation.
The rules behind this page, with sources
General information, not legal advice. Every rule below was read on the agency page linked next to it.
- For travel on or after October 1, 2025, the special meals and incidental expenses rate for the transportation industry is $80 per day within the continental United States and $86 per day outside it. Notice 2025-54 supersedes Notice 2024-68, which covered October 1, 2024 through September 30, 2025. [IRS Notice 2025-54]
- Publication 463 sets the 2025 standard meal allowance for transportation workers at $80 per day ($86 outside the continental United States) and allows individuals subject to Department of Transportation hours of service limits to deduct 80 percent of business meal expenses instead of the usual 50 percent. [IRS Publication 463 (2025)]
Read the full guide to benefits deductions in managed payroll, and the rest of the trucking company payroll library.
Managed Payroll, Handled.
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Frequently Asked Questions
Benefits and trucking company payroll: IRS Notice 2025-54
For travel on or after October 1, 2025, the special meals and incidental expenses rate for the transportation industry is $80 per day within the continental United States and $86 per day outside it. Notice 2025-54 supersedes Notice 2024-68, which covered October 1, 2024 through September 30, 2025.
Benefits and trucking company payroll: IRS Publication 463 (2025)
Publication 463 sets the 2025 standard meal allowance for transportation workers at $80 per day ($86 outside the continental United States) and allows individuals subject to Department of Transportation hours of service limits to deduct 80 percent of business meal expenses instead of the usual 50 percent.
Does per-diem pay for drivers count as compensation for a 401(k) match?
Only if the plan document says so. Plan compensation definitions vary, and payroll has to apply the definition the plan uses, not the one that seems natural. A mismatch is one of the most common plan failures found on audit.
What does managed payroll cost for a trucking company?
$45 per employee per month, all-inclusive, inside the payroll software you already use, with no monthly minimum. Per-diem pay for drivers, owner-operator vs W-2 classification and DOT compliance are configured at setup, not billed as add-ons.
Related Resources
Anthony leads payroll solutions at Business Executive Group, a national managed payroll firm serving businesses across industries including Trucking & Transportation Companies. BEG manages payroll at $45 PEPM, all-inclusive, with deep expertise in compliance, multi-state filing, and industry-specific payroll requirements. Get instant pricing at beghr.com.
Authoritative source: IRS: Affordable Care Act for Employers
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