San Francisco Bay Area
Bay Area Commuter Benefits Program requires employers (private, public or non-profit entity) with 50 or more full-time employees in one of the nine-county San Francisco Bay Area to offer commuter benefits to their employees. A “full-time employee” is defined as an employee who normally works at least 30 hours per week.
Option 1: Pre-Tax Benefit: The employer allows employees to exclude their transit or vanpool costs from taxable income to the maximum extent permitted by federal.
Option 2: Employer-provided Subsidy: The employer provides a transit or vanpool subsidy to cover or reduce the employee’s monthly transit or vanpool costs. The amount provided is to cover the total cost of the commute up to an inflation-adjusted maximum.
Option 3: Employer-provided Transit: The employer provides a free or low-cost bus, shuttle, or vanpool service for employees.