Source: https://www.littler.com/publication-press/publication/most-new-york-city-employers-must-offer-commuter-transportation
Timestamp: 2020-02-23 23:39:22
Document Index: 293722400

Matched Legal Cases: ['§ 132', '§ 2', '§ 8', '§ 8', '§ 20', '§ 8', '§ 8', '§ 20', '§ 8', '§ 8', '§ 20', '§ 8', '§ 20', '§8']

Most New York City Employers Must Offer Commuter Transportation Benefits to Full-Time Employees | Littler Mendelson P.C.
By Steven Friedman, Stefanie Kastrinsky and Ndidi Menkiti on
Alternatively, per rules recently issued by the New York City Department of Consumer Affairs (“DCA”), employers may directly pay for tickets or transit passes or make other forms of payment to employees to be used for mass transit or commuter highway vehicle expenses (“employer-paid transit benefit”).6 If the employer-paid transit benefit is less than the federal maximum qualified transportation fringe benefit, the employer must offer employees the opportunity to use pre-tax earnings to pay for the difference between the value of the employer-paid transit benefit and the federal maximum transportation fringe benefit, to purchase eligible transportation fringe benefits.
For purposes of the Mass Transit Benefit Law, “temporary help firms” are considered the “employer” of the full-time employees they supply to other organizations. Accordingly, a temporary help firm must offer eligible transit benefits to the “temporary help” full-time employee if it has 20 or more full-time employees, regardless of the size of the client organization. The temporary help firm determines whether an employee is full-time by aggregating the employees’ hours worked at all placements in the most recent four weeks.
1 26 U.S.C. § 132(f). This is the monthly maximum set by federal tax law. The Internal Revenue Service has the authority to adjust this limit each year for inflation.
2 Local Law No. 53 (2014) of City of New York (hereinafter “Local Law No. 53”).
3 Local Law No. 53 § 2.
4 See Michelle Thomas, Rachel Hill, and Eunju Park, District of Columbia Employers Must Provide Transportation Benefit Programs by the New Year, Littler Insight (Nov. 23, 2015; Christopher Cobey and Anne Sweeney Jordan, San Francisco Bay Area Employers Must Comply with Commuter Benefits Program by September 30, 2014, Littler Insight (Apr. 23, 2014).
5 6 RCNY § 8-04(a).
6 6 RCNY § 8-07.
7 N.Y. Admin. Code § 20-926(c).
8 6 RCNY § 8-08.
9 6 RCNY § 8-02.
10 New York City Admin. Code § 20-926(a); 6 RCNY § 8-04(b).
11 6 RCNY §§ 8-01.
12 New York City Admin. Code § 20-926(a).
13 6 RCNY § 8-01.
14 N.Y.C. Admin. Code§ 20-926(b).
16 6 RCNY §8-06.
District of Columbia Employers Must Provide Transportation Benefit Programs by the New YearSan Francisco Bay Area Employers Must Comply with Commuter Benefits Program by September 30, 2014