Note 11 - Employee Benefit Plans

12 Months Ended

Dec. 31, 2011

Compensation and Employee Benefit Plans [Text Block]

11.    Employee Benefit Plans

The Company sponsors the USA Truck, Inc. Employees’ Investment Plan, a tax deferred savings plan under section 401(k) of the Internal Revenue Code that covers substantially all team members.  Team members can contribute up to 50.0% of their compensation, subject to statutory limits, with the Company matching 50.0% of the first 4.0% of compensation contributed by each team member.  Team members’ rights to employer contributions vest after three years from their date of employment.  Effective April 1, 2009, the Company suspended its contribution match.

Company matching contributions to the plan are included in salaries, wages and employee benefits in the accompanying statements of operations and are reflected in the table below for the years indicated.

	(in thousands)
	For the Year Ended December 31,
	2011		2010		2009
Company matching contributions	$	--	$	--	$	171