Trucking payroll breaks the assumptions most small-business payroll is built on. Drivers are often paid by the mile or by the load rather than by the hour, many work a long run away from home with a per diem for meals, some are employees and some are owner-operators on 1099s, and the overtime rules are not the usual ones. A payroll service for a carrier has to take all of that without workarounds. We read the IRS, Department of Labor and provider pages on October 28, 2026. Nothing here is tax or legal advice for a particular fleet, and nothing comes from a hands-on trial.

For whom: a carrier or fleet with 2 to 50 drivers, mixing W-2 drivers and 1099 owner-operators. Not for: a fleet that settles owner-operators through dispatch or TMS software and needs payroll only for office staff; any of the services on our small business list will do.

Three rules payroll has to get right

  1. Per diem. For travel on or after October 1, 2026, IRS Notice 2026-60 sets the special meal and incidental rate for the transportation industry at $80 a day for travel in the continental US and $86 outside it; the incidental-expenses-only rate is $5. Publication 15 for 2026 says a per diem paid under an accountable plan is treated as substantiated up to the federal rates, with the other elements of the travel still substantiated; a per diem within that amount is generally not wages. When the allowance exceeds the substantiated amount, the excess is wages and taxed, and the 2026 Form W-2 instructions say to use code L in box 12 only in that case, reporting there the substantiated, nontaxable part. Example: a driver away five days receives $90 a day; at $80 the substantiated part is $400 and the remaining $50 is wages.
  2. Overtime. Under section 13(b)(1) of the FLSA, as the Department of Labor's Fact Sheet 19 explains, drivers, helpers, loaders and mechanics employed by a motor carrier whose duties affect the safety of vehicles in interstate commerce are exempt from overtime, except that the small vehicle exception restores overtime in a workweek in which they work on vehicles of 10,000 pounds or less, with exclusions for certain passenger vehicles and vehicles carrying placarded hazardous material. A mixed fleet needs a way to flag those weeks.
  3. Employees and contractors. Owner-operators paid on a 1099 are not on the W-2 run, and a tool that pays both in one run spares a second process. A 1099 setting in software does not make a driver a contractor: under the IRS general rule, a worker is an independent contractor only if the carrier controls just the result of the work, not what is done and how, and the facts of each case decide. So set up as contractors only drivers whose status you have already determined.

What each provider documents

OnPayRUN Powered by ADPPatriot
Per-mile or per-load payCustom rates for miles, loads or hours, stated on its trucking pageEarnings set up and renamed by the employerCustom "money types" with adjustable taxability, entered each payroll
W-2 drivers and 1099 owner-operatorsSame payroll runEmployees and contractors set up and paid in RUNNot described on the page we read
MultistateIncluded at no extra costNot itemized on the RUN pageNot described on the page we read
Price$49 a month + $6 per workerQuote onlyNot readable (pricing page blocked our request)
SupportPhone, chat and email24/7 supportNot compared

Our pick

OnPay. It is the only one of the three whose own page describes trucking pay as it is actually run: custom rates per mile, per load or per hour, W-2 drivers and 1099 owner-operators in the same run, multistate payroll included and new-hire reporting it calls "DOT-friendly". A carrier can price it before talking to anyone.

  • Choose RUN Powered by ADP if you want a payroll specialist reachable at any hour, which matters when settlements run late at night, and accept a quoted price. Its getting-started guide documents renamable earnings, not per-mile calculation or per diem reporting, so get ADP's written confirmation of both workflows before the first run.
  • Choose Patriot if your accountant runs payroll and wants to define each pay item's taxability: its money types allow custom tax settings; the help article we read does not document per-mile calculation, so confirm the workflow with Patriot.

Before your first run

Ask whichever provider you choose two questions in writing: how it reports a per diem that exceeds the substantiated amount (excess as wages, nontaxable part in box 12 code L), and how it lets you mark a workweek that falls under the small vehicle exception. If either answer is "manually", keep a checklist next to each run. For contractor setup, see payroll for employees and contractors.

Traceable evidence

Sources for this decision

13 sources
  1. officialIRS Notice 2026-60, 2026-2027 special per diem ratesInternal Revenue Service · checked Oct 28, 2026 · supports: IRS Notice 2026-60 (Internal Revenue Bulletin 2026-43): for per diem allowances paid on or after October 1, 2026 for travel on or after that date, the special meal and incidental expense rate for the transportation industry is $80 for travel within the continental United States and $86 outside it, and the incidental-expenses-only rate is $5 a day; it does not decide whether a particular employer's plan is accountable.
    Open source ↗
  2. officialIRS Publication 15 (2026), per diem or other fixed allowanceInternal Revenue Service · checked Oct 28, 2026 · supports: IRS Publication 15 (2026) on per diem or other fixed allowances: an employee is treated as having accounted for expenses when the reimbursement does not exceed federal rates, other elements must still be substantiated, any excess over the substantiated amount must be reported as wages subject to income tax withholding, social security, Medicare and FUTA, and the substantiated amount is shown in box 12 of Form W-2 with code L; it does not set the transportation-industry rate.
    Open source ↗
  3. officialIRS 2026 General Instructions for Forms W-2 and W-3, box 12 code LInternal Revenue Service · checked Oct 28, 2026 · supports: The IRS 2026 General Instructions for Forms W-2 and W-3: code L in box 12 is used only when an employee was reimbursed by a per diem or mileage allowance that exceeds the amount treated as substantiated, with box 12 showing only the substantiated, nontaxable amount and the excess included in boxes 1, 3 and 5; nonaccountable-plan payments are wages. It does not set per diem rates.
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  4. officialDOL Fact Sheet 19: the Motor Carrier Exemption under the FLSAU.S. Department of Labor, Wage and Hour Division · checked Oct 28, 2026 · supports: DOL Fact Sheet 19 (revised November 2009): the section 13(b)(1) overtime exemption for drivers, driver's helpers, loaders and mechanics employed by a motor carrier or motor private carrier whose duties affect the safety of operation of motor vehicles in interstate commerce, and the small vehicle exception restoring overtime in any workweek involving vehicles of 10,000 pounds or less, with listed passenger and hazardous-material exclusions; it does not address minimum wage or decide a particular worker's status.
    Open source ↗
  5. vendorOnPay official product siteOnPay · checked Aug 5, 2026 · supports: Vendor-published product scope used to verify capabilities relevant to this buyer context: Small employers and accountant-managed businesses comparing a focused payroll and HR workflow.. It does not prove the guide's fit verdict, configured performance, current pricing or compliance.
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  6. vendorRUN Powered by ADP official product siteRUN Powered by ADP · checked Aug 5, 2026 · supports: Vendor-published product scope used to verify capabilities relevant to this buyer context: Small employers comparing a payroll-led system backed by a broad US HR services organization.. It does not prove the guide's fit verdict, configured performance, current pricing or compliance.
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  7. vendorPatriot Payroll official product sitePatriot Payroll · checked Aug 5, 2026 · supports: Vendor-published product scope used to verify capabilities relevant to this buyer context: US small businesses evaluating a payroll-first workflow and optional accounting adjacency.. It does not prove the guide's fit verdict, configured performance, current pricing or compliance.
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  8. vendorOnPay pricing pageOnPay · checked Oct 27, 2026 · supports: OnPay's own pricing page as read on 2026-10-27, supporting the entry list price of its Payroll Essentials plan ($49/month + $6 per worker), and whether a free plan exists. It does not prove the total cost for a given buyer, later price changes, promotions, negotiated discounts or taxes.
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  9. vendorOnPay trucking payroll pageOnPay · checked Oct 28, 2026 · supports: OnPay's trucking page as read on October 28, 2026: it can manage pay structures including custom rates for miles, loads or hours, pay W-2 drivers and 1099 owner-operators in the same payroll run, includes multistate payroll at no extra cost, lists DOT-friendly new hire and state reporting and overtime tracking; it does not describe per diem handling or prove FLSA compliance.
    Open source ↗
  10. vendorGetting Started with RUN Powered by ADP (guide)ADP · checked Oct 28, 2026 · supports: ADP's RUN getting-started guide (copyright 2006-2022): employers enter company earnings, benefits and deductions, can rename earnings with their own terms, and set up and pay both employees and contractors in RUN; it does not describe per-mile calculation, per diem reporting or trucking-specific rules.
    Open source ↗
  11. vendorRUN Powered by ADP product page, packages and supportADP · checked Oct 28, 2026 · supports: ADP's RUN page as read on October 28, 2026: four packages (Essential; Enhanced, adding ZipRecruiter, state unemployment insurance and garnishment payment service; Complete Payroll & HR+, adding basic HR support; HR Pro, adding enhanced HR support), RUN deducting and filing federal, state and local payroll taxes, W-2 and 1099 creation and delivery with IRS e-filing, 24/7 support from payroll experts, quote-only pricing and navigation placing it under small business payroll for 1-49 employees; it does not publish prices.
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  12. vendorPatriot help center, how to set up money types (September 2, 2026)Patriot Software · checked Oct 28, 2026 · supports: Patriot's help article dated September 2, 2026: money types are payments in addition to regular wages, advanced options let the employer customize which federal, state and local taxes apply, and repeating money types can carry an optional flat default amount overridable per employee; it does not describe per-unit or per-mile calculation.
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  13. regulatorIndependent Contractor DefinedInternal Revenue Service · checked Aug 5, 2026 · supports: IRS distinction between employee and independent-contractor status and the underlying control analysis; software labels do not determine worker classification.
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