DCWP - Commuter Benefits Law

Consumer and Worker Protection


Worker Protection & Workplace Laws

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

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