New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 55 - WAGE PAYMENTS
Subchapter 3 - PRE-TAX TRANSPORTATION FRINGE BENEFIT
Section 12:55-3.3 - Pre-tax transportation fringe benefit requirement
Universal Citation: NJ Admin Code 12:55-3.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Except as set forth in (b) below, an affected employer shall offer to all of its employees the opportunity to utilize pre-tax earnings (gross income) to purchase a pre-tax transportation fringe benefit.
(b) An affected employer shall not be required to offer the opportunity to utilize pre-tax earnings (gross income) to purchase a pre-tax transportation fringe benefit under the following circumstances to an employee:
1. Who is covered by
a collective bargaining agreement in effect on March 1, 2019, until the expiration
of that collective bargaining agreement; or
2. Of the Federal government, provided that the
employee is eligible for a transit benefit through his or her employment with the
Federal government that is equal to or greater than a pre-tax transportation fringe
benefit.
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