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

• Get important information for Employers and Employees (available in 9 languages)
  
  
• Read FAQs about NYC's Commuter Benefits Law
  
  
• Download Commuter Benefits Participation Form (in PDF) in: English | Español (Spanish) | عربي (Arabic) | 中文 (Chinese) | Kreyòl Ayisyen (Haitian Creole) | Italiano (Italian) | 한국어 (Korean) | Русский (Russian)

Monthly Pre-Tax Limit

Under federal tax law and effective January 1, 2025, employees can use up to $325 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 12/2024