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New Jersey Requires Employers to Offer Employees Pre-tax Commuter Benefits
Jackson Lewis P.C. 
Apr. 16, 2019
"The state's new commuter benefits law requires employers that employ at least 20 persons to offer a pre-tax transportation fringe benefit to all of the employer's employees that are not subject to a collective bargaining agreement.... A pre-tax transportation fringe benefit is a benefit that allows an employee to set aside wages on a pre-tax basis, which is then only made available to the employee for the purchase of certain eligible transportation services, including transit passes and commuter highway vehicle travel."
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