Philadelphia says you do, starting December 31, 2022. A new ordinance requires employers with 50 or more “covered employees” (those working an average of 30 hours or more a week in the city for the same employer within the past 12 months) must offer commuter benefits. This can be an election to use pre-tax wages to pay for transportation (i.e., a payroll deduction), an employer-paid benefit, or a combination of both. #IdeaoftheDay