Pre-tax commuting and parking made simple
Support your employees to access pre tax income for their qualifying commuting and parking spend under section 132(f).













Transport Module Benefits
From day one, Extraordinary has been enterprise-ready. Compliance, security, and reporting features are built-in, simplifying workflows for HR and Finance teams.




Save on FICA
No FICA payable on all public transport funds committed by employees

Cost neutral benefits
Offer a high-value perk without increasing costs. Using the pre-tax income of the employee to fund their journey to work.

Return-to-office made easy
Make commuting more affordable and appealing, pre-tax transport funds that load instantly into employees’ accounts, locked to public transport and parking.
Sustainability
Reduce commuter emissions, more people using public transport.

Employees save 30%+
Access real savings on commuting costs.

Nation-wide
All public transport providers and transports cards.
The commuter benefit your employees will love to use.
Thanks to Section 132(f) of the IRS tax code, employers can now offer qualified transportation fringe benefits via Extraordinary.
That means employees can use pre-tax income to pay for commuting, saving them $900+ annually on transportation costs. While employers reduce their FICA liability, enhancing their benefits offering without increasing salary costs. It's available now.

Your questions, our answers.
Currently, four cards are supported under the approved ruling: AT HOP (Auckland), Snapper (Wellington), Metrocard (Canterbury), Bee Card (regional NZ).
Yes. The Extraordinary Card works anywhere these cards are accepted. The “Public Transport” category in the Extraordinary platform ensures contributions are only redeemable for transit-related top-ups.
You control contribution limits and can stop top-ups at any time via the Extraordinary platform. Funds are employer-allocated and non-transferable for personal use.
Yes. You can make the benefit available to all staff or just certain groups (e.g. office-based, regular commuters, or those returning on-site). In salary reduction scenarios, employees opt in voluntarily by agreeing to a temporary reduction in salary in exchange for employer-funded public transport contributions, as confirmed in the IRD Product Ruling.
Employees opt in to redirect part of their salary before tax to fund commuting costs. This lowers their taxable income, increasing take-home pay. Employers allocate the sacrificed amount to public transport, resulting in a valuable, tax-efficient benefit for both parties.
See our other benefits
Purpose-built for both sides of the experience — management gets control, employees get simplicity.
Lifestyle spending accounts
One off payments
Rewards & Recognition
See Extraordinary in action.
Get a personalised walkthrough of how each benefit module can fit your business, your budgets, and your people.




