What are cash wages?
Cash wages include wages paid by check, money order, etc. Cash wages don't include the value of food, lodging, clothing, transit passes, or other noncash items you give a household employee.
Transportation (commuting) benefits:
For 2025, you can generally give your employee transportation benefits, such as $315 per month for combined commuter highway vehicle transportation and transit passes, and $315 per month for qualified parking without the benefits counting as cash. However, the value of benefits over the specified amounts a month must be included as cash wages.