• Larger companies could consider buying, or giving discounts, for season tickets for employees, available from the likes of Northern Railway, The Trainline, London Underground and bus services. This encourages public transport instead of driving which results in fewer vehicles on the road and ultimately less pollution.
• Loan money for season tickets e.g., Provide employees with an interest free loan to purchase a season ticket which is repaid through monthly deductions from their salary.
• Please bear in mind that as an employer covering your employees’ public transport costs, you have certain tax, National Insurance and reporting obligations. Public transport costs include:
• season tickets provided for employees
• season ticket costs reimbursed to employees
• loans made to employees to buy season tickets
• contributions to subsidised or free public bus transport

Have a look at the government page for public transport expenses and benefits.