Employees working later than 9PM* (provided they’ve worked a minimum of ’10’ hours in a regular shift) are entitled to transportation from work-to-home through NBCU’s pre-designated Black Car service providers or regular taxi at NBCU’s expense. CNBC employees should refer to policy structured for New Jersey location requirements.
(* Employees working ‘unusual shifts’ must contact their supervisor/manager for further details.)
NBCU offers car service for its employees, most often at its New York office location, for transportation between work and airport, other work locations, and/or home. The tax treatment of transportation paid directly by NBCU or reimbursed through the Travel and Expense Application is determined using regulations promulgated by the Internal Revenue Service. There are instances where the value of the service provided is tax-free to the employee. In other instances, the cost is considered taxable income to the employee, which will therefore be imputed as taxable compensation and is subject to applicable income and employment tax withholding rules and regulations.
The value of car service provided by NBCU to one of its employees is generally considered taxable compensation to an employee unless an exception applies. Below are some examples of possible exceptions to this rule.
The use of car service or taxi for business purposes (i.e., to a business meeting or airport for travel to a business meeting) is not taxable. Employees will be asked to provide substantiation for the business purpose of the trip (i.e., company or place visited, business reason, pickup and drop-off location, time of trip, name(s) of travellers). Example 1: Alicia takes car service from the office to a business meeting. Because Alicia is using the car service for a valid business purpose, the cost of the car service is not taxable income to Alicia.
The use of car service or taxi from home to work or work to home when there are unusual circumstances and unsafe conditions is not taxable. Employees are required to provide substantiation for the business purpose of the trip (i.e., company or place visited, business reason, pickup and drop-off location, time of trip, name(s) of travellers).
Example 2: Brian must work more than 10 hours until 9:00 PM. Because this is outside of his usual work hours and there is a safety concern in using public transportation late at night, the cost of the car service from work to home is not taxable income to Brian.
Example 3: Jane regularly leaves the office at 6:00 PM and takes a car service to her home. Because there are no unusual circumstances and no unsafe conditions related to this travel event, the cost of the car service will be imputed as income to Jane. As a result, the applicable taxes will be withheld from Jane’s pay to satisfy the taxes due on this imputed amount.
Employees are responsible for documenting and substantiating all car service expenses that are paid directly by and/or reimbursed by NBCU. Records that employees may be required to provide include information to prove the business purpose of a trip, time of travel, pickup and drop-off locations, etc. NBCU periodically reviews trip data supplied by its car service providers and the information presented by employees in expense reports submitted through the Travel and Living Application to ensure compliance with this policy. For trips that are deemed taxable, the cost of the car service will be imputed in the payroll system as taxable income to the employee and the applicable taxes attributable to this income will be withheld from the employee’s pay.
Only authorized users/bookers can reserve transportation through the Black Car Service providers.
To minimize car service costs employees** will be mandated to ride-share, whenever possible, for business & commutation purposes (including transport to airports). Up to two passengers leaving from the same location and traveling to the same destination or within the same zone (i.e. Passenger One: going to 15 Street & 6th Ave., Passenger Two: going to 4th Street 8th Ave). If a scheduled ride-share passenger is late, the late passenger must rebook car, resulting in increased costs & delays. Costs for ride-shares will be evenly split between the two passengers/departments.
(** Talent & Guests are excluded from ride-share.)
To book the car, call +1 212.664.RIDE. Employees are prohibited from charging non-business-related trips to any department/budget code, and from using a corporate credit card or voucher for non-business purposes.