Starting January 1, 2016 New York City Employers with 20 or more full-time non-union employees are required to offer pre-tax transit benefits for commuting expenses up to $130 per month for qualified transportation. A full-time employee is any employee who works an average of 30 hours or more per week, any portion of which was in New York City, for a single employer. Employers should calculate the average hours worked in the most recent four weeks.
As with the NYC Paid Sick Leave Law, The Department of Consumer Affairs (DCA) enforces the law. Employers will have a six-month grace period to begin offering the commuter benefits (from January 1 to July 1). Click here for Commuter Benefits Law FAQs: http://www1.nyc.gov/site/dca/about/commuter-benefits-FAQs.page