OPTION B: Company-paid additional benefit
Many companies offer Commuter Check as a company paid benefit. This approach has been available since the 1980's. It is a very tax-efficient way to enhance employee compensation and provide a timely benefit that employees appreciate greatly on a daily basis.

	1.	Decide how much to give. Up to $110 per month/$1320 per year is tax-free to the employee. All employers (including non-profit and governmental agencies) realize payroll tax savings. For-profit employers deduct the entire cost as a business expense. A start-up announcement can explain the program to employees and help you identify their transit or vanpool use.
	2.	Tabulate quantities and denominations. Determine the number of Commuter Checks for each denomination you want. As employees are not "charged" for Commuter Checks under this option and because transit usage will quickly grow, a "high side" estimate is best for your first order. The sample order summary chart may also assist you. Or visit the Participating Cities page, for a complete list of available denominations by city.
	3.	Order the Commuter Checks. Use the enrollment form to place your first Commuter Check order. Submit the form with advance payment. To make re-ordering easy, timely reminders are sent based on a quarterly, semi-annual or annual basis; see enrollment form for details.
	4.	Distribute Commuter Checks to employees. Commuter Checks can be distributed to employees at an established location; via hand delivery by an assigned staff person; or mailed directly to their homes. Just as you would not leave paychecks in open mailboxes, it is best to distribute Commuter Checks in a way that ensures employees receive them. You may wish (but are not required) to have employees sign for the receipt of their Commuter Checks, by using an employee receipt form.
	5.	Let employees know how to participate in the program. Include a description of the program in your personnel policy handbook and on appropriate bulletin boards. You can also put up posters to promote the program to new employees, or give them an introductory memo. Be sure to include:
		• The contact person at your company   • A listing of available Commuter Check denominations   • How new employees can participate in the program   • How to change the amount employees receive   • How and where employees can redeem Commuter Checks   • Local information and customer service phone numbers at participating transit agencies.
	6.	Redeeming Commuter Checks. The easiest part of the program is that once employees receive their Commuter Checks, they purchase their own transit passes and tickets. You avoid handling any fare media! In your first shipment will be employee flyers that outline how to use Commuter Checks. Click here for sample copies of employee flyers.
	7.	Save copies of your Commuter Check order forms/invoice notices. All costs, including processing fees and shipping charges, where applicable, are deductible either as salary, employee benefit, or as an administrative expense. The IRS currently requires no special documentation, record-keeping or substantiation for Commuter Check.