La Ley de Alivio para Contribuyentes Estadounidenses de 2012, aprobada por el Congreso el 1 de enero, incluyó noticias sustanciales y positivas para los empleados cuyos empleadores complementan sus gastos de transporte público.
For 2013, an employer can provide a TAX FREE stipend of up to $245 per month to the nanny or housekeeper for commuting on public transportation. This MUST be used for bus, subway, commuter rail or other public transportation – NOT for gas and tolls to commute in a private automobile.
The 2012 maximum monthly stipend increased retroactively from $125 to $240 per month in the same legislation.
If you are a household employee who uses public transportation, this is a win-win for both you and your employer. This should be a consideration in any compensation discussions between the employer and employee. Taxable income could be traded for this non-taxable benefit, saving the employee as much as $500 or more in taxes over the year.
We have a tip sheet Negotiating Nanny Compensation and Benefits that contains more valuable information.