Interesting, I haven’t heard of this. Is it like a fixed allowance or based on the employee’s actual costs? How does it work for cyclists and others with cheap commutes? Here in Australia we have various special allowances for some jobs, and it is normal for the employer to fund work-related travel during the day, but it’s not normal for employers to pay for the cost of commuting to a regular office job.

Where I live, companies often provide a loan for a train season ticket (about £6k/year), but you're still expected to pay for it yourself in the end.

Separately, the tax office does not allow employees or contractors to treat commutes as a tax-deductible expense. The cost of going to a non-habitual workplace is expensable, but not a regular commute.