Publication 15-B (2022), Employer’s Tax Guide to Fringe Benefits

Publication 15-B (2022), Employer’s Tax Guide to Fringe Benefits

Future Developments

For the latest information about developments related to Pub. 15-B, such as legislation enacted after it was published, go to For the latest guidance and information about COVID-19 tax relief, go to

What’s New

Cents-per-mile rule. The business mileage rate for 2022 is 58.5 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. See Cents-Per-Mile Rule in section 3.

Qualified parking exclusion and commuter transportation benefit. For 2022, the monthly exclusion for qualified parking is $280 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $280. See Qualified Transportation Benefits in section 2.

Contribution limit on a health flexible spending arrangement (FSA). For plan years beginning in 2022, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,850. Continue reading “Publication 15-B (2022), Employer’s Tax Guide to Fringe Benefits”