本文已更新为包括2022年的费率。

Most employees expect certain workplace benefits, such as health insurance or retirement plans. But coming up with unique and appealing perks, like commuter benefits, can further your chances of attracting and retaining top talent.

Commuter benefits aren’t just popular in big cities with prevalent public transportation systems. Any employer can give employees the gift of a commuter tax benefit. Learn more about offering commuter benefits below.

什么是通勤福利？

Commuter benefits are附加福利这涵盖了员工的交通相关费用，并以税前的费用。运输福利免于免税，社会保障和医疗保险（fica）税，和federal unemployment tax。Employees can use the funds on qualifying expenses, such as public transportation and parking fees.

提供通勤福利会降低员工运输成本，并鼓励您的员工使用公共交通，这对拥挤的城市尤其有用。

雇主和雇员可以为雇员的通勤福​​利计划做出贡献。但是，您的综合贡献必须低于IRS的贡献限制。

Qualified transportation fringe benefits

员工可以使用资金来支付运输费用和停车费用。

运输费用：员工可以使用其通勤福利资金购买过境通行证（例如，通行证，代币，代金券等）进行公共交通。公共交通包括公共汽车，火车，地铁，渡轮或至少有六个乘客座椅的公路车辆。

停车费：Commuter benefit funds can also go towards parking expenses. Employees can use pre-tax dollars to pay for parking at or near work. Employees can also use funds to pay for parking on or near mass transit premises.

并非所有与运输相关的费用都包括在通勤福利下。例如，员工不能使用过境福利资金来支付汽油或汽车保险之类的费用。

国税局的贡献限制

The IRS sets contribution limits for both transportation expenses and parking expenses. For 2022, both limits are the same:

• 每位员工每月280美元的运输费用
• $280 per employee per month for parking expenses

这些2022限额分别从2021年的运输费用和停车费用限额为270美元中高出10美元。同样，您和您的员工的综合捐款在2022年每月不能超过280美元。但是，如果适用，您的员工可以选择参加通勤福利计划（运输和停车）。

在2017年《削减税收和就业法》之前，员工还可以使用税前美元来掩盖每月20美元的与自行车相关的费用。员工不再将通勤福利用于与骑自行车相关的费用。

雇主是否需要提供通勤福利？

In most cities, offering commuter benefits to employees is your decision.

但是一些城市，例如旧金山，纽约市和华盛顿特区，如果您雇用了一定数量的全职员工，则要求您提供过境福利。

如果您必须提供通勤福利，请与您的当地运输部门交谈。他们可以帮助您设置并管理您的通勤福利计划。

通勤福利和节省税收

Because commuter benefits are pre-tax deductions, they can reduce the amount your employees pay in payroll and income taxes. When employees contribute to their commuter benefits plan, they owe less in federal income, Medicare, andSocial Security taxes。

提供通勤福利也为雇主提供税收节省。社会保障和医疗保险税是雇主和雇员税，这意味着您和员工需要缴纳7.65％的员工工资。当员工的社会保障和医疗保险税减少时，您也欠下的欠款。

假设员工的总工资为每月2,000美元。他们的FICA责任是每月153美元（$ 2,000 x 0.0765）。而且，您的FICA责任是该员工每月153美元。

现在，假设员工每月为他们的通勤福利计划捐款200美元。由于他们的应税工资现在为$ 1,800（$ 2,000 - 200美元），因此您和员工的工资只能欠每个$ 137.70。

This reduces your FICA tax liability for that employee by $183.60 per year [($153 – $137.70) X 12).

如果您有多个员工，您的年终FICA税收节省可能会加起来。

Transit deduction for employers

In the past, businesses have been able to claim a federal income tax deduction on the amount they contributed to the commuter benefits program.

However, the Tax Cut and Jobs Act of 2017 eliminated the transit deduction for employers.您不能再扣除通勤福利供款。

虽然你不能要求一个交通演绎,你can still enjoy the payroll tax savings that come with offering commuter benefits.

建立通勤福利计划

如果您决定提供通勤福利计划，或者您的业务位于需要它的城市中，则需要了解雇主的责任。

You can use a third-party administrator to set up your program. Generally, you will need to pay a fee per employee. Or, you may be able to create and manage your account through your local transit agency.

设置该计划后，员工必须注册才能获得福利。对您的员工进行教育，并彻底讨论计划规则。可以访问有关他们如何注册，可以使用什么资金，可以贡献多少资金以及您是否也为他们的计划做出贡献的信息。

Employees need to tell you how much they will contribute to their plan. Remember, you and your employee can only contribute up to a combined total of $280 per program per month.

When employees enroll, you need to adjust your payroll. If you are usingvwin.comac德赢官方首页 ，输入员工的贡献量作为税前扣除额。这样，您可以扣留正确的税款，向员工付款，并将其捐款添加到其通勤福利计划中。

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