PDP For Fleets - 3 Months Free

Per Diem Plus® FLEETS, a mobile application platform that automates per diem tax compliance for motor carriers, today announced a new integration with Samsara. The deep link is a configurable integration that enables drivers to navigate between the Samsara ELD dashboard and Per Diem Plus FLEETS app creating an enhanced user experience.


Related Articles

Per Diem Plus Announces New API Integration With Samsara


Samsara ELD

With over $40 million of per diem claimed and 5 years of reports accepted by the IRS, adding an accountable, substantiated per diem program is a sure-fire way for a motor carrier to increase driver take home pay and save money.

Consider the following:

  • The typical over-the-road (OTR) driver averages 127,500 miles annually and is away from home 280 nights a year.
  • 280 nights equals $18,480 of tax-free per diem at $66/day.[1]
  • Substantiated per diem can be earned during HOS-mandated 34-hour restarts and unforeseen delays like detention, breakdowns, or weather.
  • The average driver will save thousands of dollars in taxes, equivalent to several cents per mile.

Our cloud-based platform enables motor carriers to implement an IRS-compliant fleet per diem plan that is: 

  • Easy to Setup: An IRS-compliant mobile application platform that allows for rapid deployment with minimal investment in dollars and/or IT resources.
  • Easy to Use: Just drive! Trip Summary lets drivers know when they earned per diem.
  • Flexible: Supports individual and team drivers operating both ELD-exempt and non-exempt vehicles.
  • Streamlines Tax Compliance: Say “Goodbye” to ELD backups! Receive automated IRS-compliant fleetwide per diem payroll reports.

Case Study: One fleet with 85 company drivers was able to save $255,000 in the first year and increase driver pay by $0.04 per mile by leveraging FLEETS.


[1] The Special Trucker Per Diem rate is established by the Internal Revenue Service in an annual notice. See IRS Notice 20-70


Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets.


Per Diem Plus FLEETS is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.


About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves more than 20,000 customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing and food and beverage. Learn more about Samsara's mission to increase the efficiency, safety, and sustainability of the operations that power the global economy at www.samsara.com

About Per Diem Plus

Per Diem Plus was born over our 25 years of experience as agents and tax practitioners and a relentless pursuit to introduce efficiency to the time-consuming task of tax compliance for truck drivers, fleets and their accounting professionals. The Per Diem Plus® FLEETS mobile application platform enables motor carriers to implement an IRS-compliant fleet per diem program in hours that is scalable and data plan friendly. Per Diem Plus was designed, developed and is managed in the USA and is the only IRS-compliant mobile application that provides automatic trucker per diem for solo and team drivers travelling in the United States and Canada. For more information, visit www.perdiemplus.com


Copyright 2021 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Per Diem Plus® FLEETS, a mobile application platform that automates per diem tax compliance for motor carriers, today announced a new integration with Transflo. The deep link is a configurable integration that enables drivers to navigate between the Transflo Mobile dashboard and Per Diem Plus FLEETS app creating an enhanced user experience.


Transflo Mobile Dashboard

With over $40 million of per diem claimed and 5 years of reports accepted by the IRS, adding an accountable, substantiated per diem program is a sure-fire way for a motor carrier to increase driver take home pay and save money. Consider the following:

  • The typical over-the-road (OTR) driver averages 127,500 miles annually and is away from home 280 nights a year.
  • 280 nights equals $18,480 of tax-free per diem at $66/day.[1]
  • Substantiated per diem can be earned during HOS-mandated 34-hour restarts and unforeseen delays like detention, breakdowns, or weather.
  • The average driver will save thousands of dollars in taxes, equivalent to several cents per mile.

Our cloud-based platform enables motor carriers to implement an IRS-compliant fleet per diem plan that is: 

  • Easy to Setup: An IRS-compliant mobile application platform that allows for rapid deployment with minimal investment in dollars and/or IT resources.
  • Easy to Use: Just drive! Trip Summary lets drivers know when they earned per diem.
  • Flexible: Supports individual and team drivers operating both ELD-exempt and non-exempt vehicles.
  • Streamlines Tax Compliance: Say “Goodbye” to ELD backups! Receive automated IRS-compliant fleetwide per diem payroll reports.

Case Study: One fleet with 85 company drivers was able to save $255,000 in the first year and increase driver pay by $0.04 per mile by leveraging FLEETS.


[1] The Special Trucker Per Diem rate is established by the Internal Revenue Service in an annual notice. See IRS Notice 20-70

About Transflo

Transflo®, a Pegasus TransTech company, is a leading mobile, telematics, and business process automation provider to the transportation industry in the United States and Canada.  Transflo’s mobile and cloud-based technologies deliver real-time communications to fleets, brokers, shippers, and commercial vehicle drivers, and digitize 800 million shipping documents a year, representing approximately $84 billion in freight bills. Organizations throughout the Transflo client and partner network use the solution suite and digital platforms to increase efficiency, improve cash flow, and reduce costs. Headquartered in Tampa, Florida, USA, Transflo is setting the pace for innovation in transportation software. For more information, visit www.transflo.com.

About Per Diem Plus

Per Diem Plus was born over our 25 years of experience as agents and tax practitioners and a relentless pursuit to introduce efficiency to the time consuming task of tax compliance for truck drivers, fleets and their accounting professionals. The Per Diem Plus® FLEETS mobile application platform enables motor carriers to implement an IRS-compliant fleet per diem program in hours that is scalable and data plan friendly. Per Diem Plus was designed, developed and is managed in the USA and is the only IRS-compliant mobile application that provides automatic trucker per diem and travel-related expense tracking for travel in the United States and Canada for drivers, motor carriers and owner operators. For more information, visit www.perdiemplus.com


Copyright 2021 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Designed by drivers, built by tax pros

Per Diem Plus TRIP tab

Per Diem Plus Fleets releases Build 56 to resolve location services permission restrictions imposed with OS 14.

What's new? The app will post a notification alerting an iOS user that location services permissions were changed by iOS and instructing the user to reset permissions to "Always Allow".

Why was this needed? Per Diem Plus was designed to run passively in the background to determine IRS-required "time, date and location" for per diem. However, because of abuses by Big Tech, like Facebook, Apple no longer allows apps to lock Location Services with "Always Allow" during initial login and setup. As a result, iOS automatically changes the setting to "Only while using app", which prevents PDP from functioning as designed.


Related Articles:

Use Per Diem to Raise Trucker Pay to Attract New Drivers

Raise Driver Take-Home Pay with Per Diem




Designed by drivers, built by tax pros


Raise Trucker Pay To Attract New Drivers

Use Per Diem To Raise Trucker Pay To Recruit Drivers. A company-sponsored substantiated per diem plan can raise trucker pay to attract new drivers.

Our cloud-based FLEETS mobile app platform with flexible Service Plan Options enables motor carriers to easily implement an IRS-compliant fleet per diem plan that will:

  • Enhance recruiting and retention
  • Raise driver pay by 10% or more
  • Save a fleet several thousand dollars per driver
  • Eliminate the need to retain ELD backups for 3 years

"I still think to get new people into the industry, given the 150K-200K driver deficit and robust demand in 2021, pay is going to have to go up a lot more than 20%."

U.S Express CEO Eric Fuller told Yahoo Finance (9/30/20)

The Numbers Speak For Themselves

Adding a substantiated per diem program for employee drivers is a sure-fire way raise driver take-home pay by 10% or more while saving the motor carrier money. Consider the following:

  • The typical over-the-road (OTR) driver averages 127,000 miles annually and is away from home 295 nights a year
  • A driver would receive $19,470 of tax-free per diem at $66/day[1]
  • Unlike a cent-per-mile plan it can be earned during HOS-mandated 34-hour restarts and unforeseen delays
  • The average driver will save thousands of dollars in income and payroll taxes, equivalent to several cents per mile

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets


TAX LAW UPDATE - READ ABOUT 100% DEDUCTION FOR PER DIEM


Example - Driver Savings

per diem vs. no per diem married driver tax savings table
Per Diem v No Per Diem - Single Driver Tax Savings

A single driver from South Carolina could save $6,046 in taxes equal to an extra 5.2 cents-per-mile. Learn how state tax rates impact per diem in our post State Income Tax Considerations of Driver Per Diem


Example - Fleet Savings

Per diem savings to motor carrier from driver per diem
Fleet Savings From Per Diem

A fleet with 75 drivers and could raise driver pay by 10% or more and still save $206,250. Do not believe the savings are achievable? Read our Case Study. The motor carrier saved $3,000 per driver within the first year of implementing Per Diem Plus Fleets. In addition, they received a $125,000 workers compensation premium refund.

Our cloud-based FLEETS mobile app platform enables fleets to easily implement an IRS-compliant fleet per diem plan that will raise driver take-home pay by 10% or more while also saving the motor carrier money.


Related Articles:

Implementing Per Diem Plus® FLEETS into Your Fleet to Ensure a Smooth Rollout

Raise Driver Take-Home Pay with Per Diem


About Per Diem Plus FLEETS

Per Diem Plus FLEETS is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.


About the Author

Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.

In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA

Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.

Copyright 2020-2022 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Designed by drivers, built by tax pros


Per Diem Plus Fleets

2021 TAX LAW UPDATE - READ ABOUT 100% DEDUCTION FOR PER DIEM


Implementing a fleet per diem solution is something that should be on many fleet managers’ to-do list. They know the benefits to drivers, they know the incredible ROI, and yet it still manages to slip down the list of immediate priorities. One of the main perceived barriers to implementing Per Diem Plus Fleets is the rollout process.

With such a dramatic overhaul of your fleet, surely there will be some bumps along the way — translating to tech overload and a hit to back-office productivity, right? Perhaps you’re worried that there are things you’ve missed, and you’ll suffer teething issue after teething issue before you see the benefits you were promised.

The good news is that this needn’t be the case, no matter the size of your fleet.

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets.

Implementing Per Diem Plus is easy

Implementing Per Diem Plus FLEETS is a breeze and does not require specially trained professional installers like telematics solutions. No matter how big or small your company is, Per Diem Plus has a solution for you.


API Web Services - Fleet Report Tab

Check-the-box app configuration 

Configure your fleet per diem plan in minutes with our simple check-the-box menu.

  • Driver Types
  • Driver & Fleet Report Settings
  • Tax Halo Radius
  • Per Diem Rates

For example, the platform allows you to select individual, team drivers or both. The geofence tax home radius can be set from 5 - 25 miles and best matches fleet lanes and app installation type. Or to minimize cellular data plan usage for mobile app users you can whitelist the app using our static IP address.  

Tax Compliance

Per Diem Plus was purpose-built to simplify substantiated per diem tax compliance. Have you thought about how you can use the data gathered? There are a few important things to note. 

Use your Fleet Reports quickly audit your per diem program or to support the Workers Compensation per diem exemption in addition to or instead of your paper documents. 

To run a Fleet Report in the FLEETS Web App: 

  • Click on the main menu and select Fleet Report.
  • In the Fleet drop-down field, select your fleet.
  • Choose the date range, Last Month or This Month and click Get Report.
  • Choose Export Report to download a CSV file. 
fleet per diem report in web services app
Fleets Mobile App Per Diem Report

Generate reports with Per Diem Plus: 

When you use Per Diem Plus Fleets Web App for Premium users, you have access to your fleetwide reporting that you can use to analyze your per diem program. The report tracks per diem totals for each driver for a given period. If you are interested in a map of a trip route to see exactly where a driver traveled, you can access that from a KML export within a Driver Report.

Employee transparency 

Per Diem Plus was designed by drivers. Your mobile app ensures trip data is instantly accessible to drivers, which enables them to actively check/monitor their own per diem. Getting buy in from your drivers will maximize the driver and fleet benefits while streamlining administration on the program for your human resources team.

Some careful scoping and planning at this early stage can go a long way towards ensuring your business is matched with its ideal fleet per diem management solution.


Related Articles:

Use Per Diem to Raise Trucker Pay to Attract New Drivers

Raise Driver Take-Home Pay with Per Diem


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Purchasing a fleet per diem mobile solution for your business does not have to be a tedious effort. Consult one of our business solution specialists to learn more about the benefits of our automated per diem solution.



Copyright 2022 Per Diem Plus, LLC.

Raise Truck Driver Pay


Related Articles

2022 SPECIAL TRUCKER PER DIEM RATES
2021 TAX LAW UPDATE - 100% DEDUCTION FOR PER DIEM

A company-sponsored substantiated per diem plan will save a fleet money and raise driver take-home pay by several cents per mile.

Truckers designed it, tax pros built it, your drivers want it. Our cloud-based FLEETS mobile app platform with flexible Service Plan Options enables motor carriers to easily implement an IRS-compliant fleet per diem plan that will:

  • Enhance recruiting and retention
  • Raise driver pay by the equivalent of several cents-per-mile
  • Save a fleet several thousand dollars per driver
  • Eliminate the need to retain ELD backups for 3 years

Adding a substantiated per diem program for employee drivers is a sure-fire way for a motor carrier to save money and raise driver take-home pay. Consider the following:

  • The typical over-the-road (OTR) driver averages 127,500 miles annually and is away from home 295 nights a year
  • A driver would receive $19,470 of tax-free per diem at $66/day[1]
  • Unlike a cent-per-mile plan it can be earned during HOS-mandated 34-hour restarts and unforeseen delays
  • The average driver will save thousands of dollars in income and payroll taxes, equivalent to several cents per mile

For example, a married driver from South Carolin could save $5,123 in taxes equal to an extra 4.4 cents per mile.

per diem vs. no per diem married driver tax savings table
Per Diem v No Per Diem - Married Driver Tax Savings

A single driver from Missouri could save $5,638 in taxes equal to an extra 4.6 cents-per-mile. Learn how state tax rates impact per diem in our post State Income Tax Considerations of Driver Per Diem


per diem vs. no per diem married driver tax savings table
Per Diem v No Per Diem - Single Driver Tax Savings

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets.


Per Diem Plus FLEETS is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.


About Per Diem Plus FLEETS

Per Diem Plus FLEETS is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About the Author

Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.

In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA


Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.

Copyright 2020-2022 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Per Diem Plus® FLEETS introduces new service plan options: BASIC, WHITE LABEL and API.


Truckers Designed It, Tax Pros Built It, Drivers Want It.

Our cloud-based Per Diem Plus Fleets platform enables motor carriers to easily implement an IRS-compliant fleet per diem plan that will:

  • Enhance recruiting and retention by raising driver take-home pay
  • Save a motor carriers thousands of dollars per driver annually
  • Automate per diem payroll and tax compliance
  • Eliminate the need to retain ELD backups for 3 years

Per Diem Plus FLEETS is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.



2021 TAX LAW UPDATE - READ ABOUT 100% DEDUCTION FOR PER DIEM


Fleets Save Money With Per Diem Plus

"We were able to buy three new trucks for our fleet with the savings we achieved by implementing a per diem program for our company drivers using the Per Diem Plus FLEETS platform." said Nick Adamczyk, Controller at Reliable Carriers.

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets.


Simplified Tax Compliance

A trucking company is required to prove 1) drivers were away from home overnight 2) identify the “date, place and amount” of each per diem event, and 3) retain substantiation through the retention of ELD backups or Per Diem Plus FLEETS platform for no less than 3 years. 

The burdensome IRS compliance requirements are one reason trucking companies eschew company-paid per diem programs.  Although, ELD’s automate driver hours of service compliance, the process of creating an IRS-compliant per diem record is immensely time consuming. Fleets that implement the Per Diem Plus FLEETS platform can obtain IRS-compliant fleet per diem payroll reports for a week, month or even a year in under a minute. Furthermore, per diem records are retained on the secure cloud and instantly accessible to a fleet for four (4) years.


About Per Diem Plus FLEETS

Per Diem Plus FLEETS is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.


Do you have questions about Per Diem Plus FLEETS? Contact Us

Copyright 2020, 2021, 2022 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Designed by drivers, built by tax pros

driver per diem report and trip summary
Driver Report IRS "time, date & place" substantiation

Our tax expert responds to a common question we receive from drivers and fleets.

Substantiated per diem provides the largest benefit to both a driver and fleet over the old cent-per-mile method. Decades before the advent of TMS software, telematics and ELD's fleets adopted cent-per-mile per diem. Why? Because it was easy to calculate and substantiate using trip sheets[i]. However, there is no correlation between the miles a driver travels and frequency of meal breaks.

Under the cent-per-mile method a driver is paid only for miles driven and not nights away from home. Although, a driver may travel 500 miles one day they may only clock 200 miles the next. In the end, the distance traveled does not affect the need to eat 3 meals a day. 

The special transportation industry per diem

The IRS introduced the Special Transportation Industry substantiated per diem to simplify tax compliance for fleets by relying on days away from home instead of miles traveled. This method accurately reflects the number of meals a driver eats and resolved the problem that driver’s regularly travel away from home and stop during a single trip at localities with differing federal M&IE rates.

  • The most beneficial aspect to a driver is that substantiated method at $69/day yields on average 25% more per diem than cent-per-mile.
  • Substantiated per diem can be earned during a 34-hour restart and unforeseen delays like detention, breakdowns, or weather.
  • A typical driver will save an additional $2,300 - $3,600 in income and payroll taxes over cent-per-mile.
  • Well-known motor carriers that utilize substantiated per diem include Averitt Express, TMC Transportation, Transport America and EPES Transport System.
  • Fleets that implement the Per Diem Plus FLEETS platform will save about 27% or $1,000 more per driver in reduced payroll and income taxes and workers compensation than cent-per-mile.

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets.


[i] 1-274-5T(c) Rules of substantiation, Rev. Proc. 2011-47 § 4.02(5)


Subtantiated Per Diem vs. Cent-Per-Mile

Both the substantiated and cent-per-mile per diem methods are IRS-compliant. However, a motor carrier that adopts the substantiated per diem method that is built into Per Diem Plus FLEETS will realize the most benefit for both the fleet and their drivers.

Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Per Diem Plus FLEETS is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.



About Per Diem Plus FLEETS

Per Diem Plus FLEETS is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.


This article was written by Mark W. Sullivan EA, Tax Counsel for Per Diem Plus, who has over a decade of experience advising trucking companies on per diem issues. Prior to starting a private practice in 1998, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, Saint Louis, MO and Washington, D.C. offices of the Internal Revenue Service. 

Questions? Contact Mark W. Sullivan, EA.

Disclaimer: This article is for information purposes only and cannot be cited as precedence or relied upon in a tax dispute before the IRS.

Copyright 2019-2022 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Designed by drivers, built by tax pros

Driver per diem report and trip summary

Which per diem method saves a fleet more money? Substantiated per diem saves a motor carrier the most money, since the fleet benefits are directly proportional to total per diem paid to drivers.  So how did cent-per-mile per diem become so popular in the trucking industry? Decades before the advent of telematics fleets adopted cent-per-mile per diem for because it was easy to calculate.  However, there is no correlation between the miles a driver travels and meal breaks.

Which per diem method do drivers prefer?

Drivers prefer substantiated special trucker per diem. Why? They eat 3 meals a day regardless of whether they drive 200 or 600 miles. The IRS introduced the Special Transportation Industry substantiated per diem to remedy this issue. In addition it simplified tax compliance for fleets by relying on nights away from home instead of miles traveled. It is also a more accurate reflection of anticipated meal expenses for drivers.


The most beneficial aspect of substantiated per diem to a motor carrier is that: 

  •  Substantiated method yields on average 27% more per diem savings than cent-per-mile or $1 for every $8 of per diem paid to driver over cent-per-mile.
  • The average fleet saves about $3,700 per driver in income and employment taxes and workers compensation.
  • A fleet employing 5 OTR drivers would save about $5,112 more with substantiated per diem than a $0.11 cpm per diem plan.

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus Fleets.


Will adding a per diem program enhance driver recruiting?

Adding an accountable per diem program for employee drivers is a sure-fire way to enhance driver recruiting and retention. Consider the following:

  • The typical over-the-road (OTR) driver averages 127,500 miles annually and is away from home 280 nights a year.
  • A driver would receive $18,480 under the substantiated method, but only $12,750 under a cent-per-mile.
  • Substantiated method yields on average 45% more per diem than cent-per-mile.
  • Substantiated can be earned during a 34-hour restart and unforeseen delays like detention, breakdowns, or weather.
  • The average driver will save an additional $1,126 - $1,467 in taxes over cent-per-mile.
driver annual tax savings from per diem

Both substantiated and cent-per-mile per diem must comply with the IRS substantiation by adequate records rules. According to the IRS, "a motor carrier must maintain lrecords to establish "time, place and location" for each per diem event". The Per Diem Plus FLEETS platform satisfies this requirement since it is maintained in such manner that each recording of an element of an expenditure is made at or near the time of the expenditure.

Document retention rules:

  • Per Diem Plus FLEETS utilizes a 4-year retention policy.
  • A motor carrier must retain driver ELD data for a minimum of 3 years from the filing date of the corporate tax return.

The transportation industry has been unique in its treatment of driver per diem for over 30 years. The substantiated per diem method saves a motor carrier more money than cent-per-mile method. While, substantiated and cent-per-mile per diem methods are IRS-compliant, both require a motor carrier to comply with the adequate records and document retention rules. 

Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Per Diem Plus FLEETS is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.




About Per Diem Plus FLEETS

Per Diem Plus FLEETS is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups to substantiate away-from-home travel.


This article was written by Mark W. Sullivan EA, Tax Counsel for Per Diem Plus, who has over a decade of experience advising trucking companies on per diem issues. Prior to starting a private practice in 1998, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, Saint Louis, MO and Washington, D.C. offices of the Internal Revenue Service.  Questions? Contact Mark W. Sullivan, EA.

Copyright 2019-2022 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Disclaimer: This article is for information purposes only and cannot be cited as precedence or relied upon in a tax dispute before the IRS.

Designed by drivers, built by tax pros


Download Case Study PDF


Per Diem Program Saves Motor Carrier Over $3,000 Per Driver


"Partnering with Per Diem Plus provided us a turn-key solution configured to meet the needs of our fleet and offer this benefit to our drivers who love our new per diem app."

Nick A., Controller

Case Study

About:

Per diem saves fleet thousands. With over 400 power units the motor carrier is a leader among specialized companies serving the United States and Canada.

The Challenge:

The Controller was looking for a solution to two significant challenges impeding growth. The first involved reducing driver turnover and the second was raising driver pay in a tight labor market to improve driver recruiting.

Reasons:

  • The 2017 Tax Cuts and Jobs Act eliminated the ability of employee drivers to claim per diem as a tax deduction on their individual income tax return.
  • The absence of a company-sponsored per diem program increased driver turnover and hampered recruiting.
  • Creating IRS-compliant contemporaneous per diem records from ELD back ups is immensely time consuming.

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and/or IT resources.
  • An interface to manage individual and team drivers operating both ELD-exempt and non-exempt trucks that would be easy-to-use for non-technical users.
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet.
  • Automated administration of a company-paid accountable per diem program.

The Per Diem Plus Solution:

The only IRS-compliant mobile application platform that automated administration of an accountable trucker per diem plan.

  • Fleet-branded Android & iOS mobile apps that individual and team drivers could use on their own device or install on fleet-owned devices.
  • Formatted per diem payroll reports streamlining the burdensome IRS tax compliance regulations.
  • Eliminated the need to retain over 100,000 pages annually of ELD / AOBRD backups for no less than IRS-required 3 years.
  • Superior driver support through our US-based Driver Success Team via Phone, Text and/or Email.
  • A “Never Lost” retention policy that insures fleet per diem data is instantly available for 4 years.

Per Diem Case Study Results:

  • The fleet is saving more than $3,000 per driver annually through reduced income and payroll taxes and workers compensation.
  • Received $125,000 refund on prior year workers compensation premiums.
  • The tax-free per diem program increased Married drivers pay by 2.8 cents per mile and Single drivers pay by 4.2 cents per mile.
  • Driver turnover is down to 15%.
  • The program launched in 21 days including tech implementation and driver training.

The carrier was able to increase driver pay AND reduce expenses through implementing their per diem program with Per Diem Plus FLEETS.


Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus


Implementing Per Diem Plus Fleets is easy

Implementing Per Diem Plus FLEETS is a breeze and does not require specially trained professional installers like telematics solutions. No matter how big or small your company is, Per Diem Plus has a solution for you.

Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.


Questions? Contact Mark W. Sullivan Program Manager - Per Diem Plus FLEETS

About: Per Diem Plus FLEETS is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

Copyright 2019-2022 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

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