Pre-Tax Benefits for Commuters

State of Georgia payroll deductions for transportation and parking are set up automatically on a pre-tax basis.

If you wish to have your deductions taken on an after-tax basis, please complete the Commuter Reimbursement After-Tax Selection Form and return it to your agency’s HR office.

The IRS allows employers to offer qualified pre-tax transportation and parking benefits with the following limitations:

  • Vanpool and/or mass transit may not exceed $270 per month.
  • Parking may not exceed $270 per month.
  • Transportation must be via mass transit facilities, a commuter highway vehicle, or parking expenses for any type of vehicle near the employee’s place of employment or a location from which the employee commutes to work via mass transit or vanpool.
  • Amounts can be changed month to month and deferred year to year.
  • Pre-tax amounts taken as a payroll deduction cannot be returned to the employee as taxable compensation.