Feb 28, 2026 · Understanding what counts as RRTA compensation, what is excluded, and how it is taxed and reported affects both the employer’s filing obligations and the worker’s take-home pay.

By using pre-tax dollars, employees can save up to 40% annually on their commuting costs while also reducing your company’s payroll taxes. Employers can sign up to enroll and begin offering this …

A de minimis transportation benefit is any local transportation benefit you provide to an employee if it has so little value (taking into account how frequently you provide transportation to your employees) …

The retirement, survivor, and disability benefit programs under the RRA are funded by mandatory employment taxes on both employees and employers under the Railroad Retirement Tax Act (RRTA).

Subchapter A—Tax on Employees (§§ 3201 – 3202) Subchapter B—Tax on Employee Representatives (§§ 3211 – 3212) Subchapter C—Tax on Employers (§ 3221) Subchapter D—General Provisions (§§ …

Jul 28, 2025 · Railroad retirement taxes under the Railroad Retirement Tax Act (RRTA) are also computed using the tier structure. Consequently, a direct relationship exists between creditable …

The working condition and de minimis fringe exclusions under section 132 (a) (3) and (4) are available for transit passes provided to individuals who are partners, 2-percent shareholders, and independent …

A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your em-ployees) that accounting for it …

Jan 1, 2024 · The new law requires employers with more than 50 full-time or part-time employees, located within a mile of fixed-route transit service in the six-county RTA region, to offer their …

Dec 15, 2025 · Navigate the taxation of Railroad Retirement. We explain the payroll funding structure and how your resulting benefits are taxed federally and by the state.