Free Special Resources
Get Your FREE Special Report. Download Any One Of These FREE Special Resources, Instantly!
Featured Special Report
Claim Your Free Copy of Overtime Primer: Highlights from the New Regulations

The federal DOL overtime regulations go into effect this year. Are you ready?

Download Now!

This report includes a summary of key changes, including the salary level test and salary basis test.

As a bonus, we've included a handy flowchart to help you determine exemption status under the FLSA.

Download Now!
August 19, 2010
Bicycle Commuting Reimbursement

In a BLR webinar entitled "Mileage/Commuting Expenses: How to Avoid Big Mistakes With These Employee Expenses," Mark E. Tabakman, Esq., partner in the nationwide law firm Fox Rothschild, LLP and Stacy Wade, Ph.D., CPA, assistant professor of accounting at Western Kentucky University, described bicycle commuting reimbursement rules:

For a Limited Time receive a FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with customized information for your industry, location, and job. Get Your Report Now!
  • The applicable annual bicycle commuting reimbursement limitation for any employee for any calendar year is equal to the product of $20 multiplied by the number of qualified bicycle commuting months during such year. A qualified bicycle commuting month for an employee is any month during which that employee regularly uses the bicycle for a substantial portion of the travel between the employee's residence and place of employment and does not receive any other qualified transportation benefit.
  • The employee may receive benefits from each category as long as the applicable statutory monthly limit for that category is not exceeded. If the employee receives benefits in excess of the applicable statutory monthly limit, that amount is included in the employee's wages as income for tax purposes. Do not exclude the excess from an employee's wages as a de minimis transportation benefit.

Mark E. Tabakman, Esq., is a partner in the nationwide law firm Fox Rothschild, LLP ( He advises clients throughout the country on all aspects of labor relations and employment law, as well as the development of corporate employment policies. Stacy Wade, Ph.D., CPA, is assistant professor of accounting at Western Kentucky University ( She teaches undergraduate and graduate courses in financial accounting and taxation.

Featured Special Report:
Top 100 FLSA Overtime Q&As
Twitter  Facebook  Linked In
Follow Us
Copyright © 2016 Business & Legal Resources. All rights reserved. 800-727-5257
This document was published on
Document URL: