Suppose there are two employees: Alice and Bob, who do the same job at the same factory. Alice has a 10 minute (20RT) commute, Bob commutes 35 minutes(70RT).
If you’re the owner of the factory, would you compensate them for their commutes? How would you do it?
In my country the cap is at 12 km I think. So within that distance from work no one gets compensation. Beyond that distance, everyone can get compensation. Motorcycle, car, and train get the same per km compensation, and bike/moped/scooter get a slightly lower ammount. If you have to travel over 60 km (one way) the per km ammount goes up.
Compensation is normally in the form of a tax deduction, but some companies have their own compensation schemes where they pay you for travel. If you get paid this way there’s no tax.