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.
