Commuter Benefits Law

NYC’s Commuter Benefits Law



NYC’s Commuter Benefits Law expands the right to pre-tax transit benefits to more New Yorkers. A commuter savings program helps employers and employees both save!
  • Employers can save by reducing their payroll taxes. The more employees who sign up for transportation benefits, the more the employer can save.
  • Employers can also attract and retain employees by offering transportation benefits.
  • Employees can lower their monthly expenses by using pre-tax income to pay for their commute.

Key Information for Employers and Employees

Monthly Pre-Tax Limit

Under federal tax law and effective January 1, 2024, employees can use up to $315 a month of their pre-tax income to pay for qualified transportation. The IRS updates the monthly limit based on annual inflation adjustments. 

Law and Rules

New York City Administrative Code > Title 20: Consumer and Worker Protection > Chapter 9: Mass Transit Benefits

Rules of the City of New York > Title 6: Department of Consumer and Worker Protection > Chapter 7: Office of Labor Policy and Standards > Subchapter C: Transportation Benefits

Statutory Metrics

View metrics from January 1, 2016 through October 15, 2018 








 

Updated 12/2023