Cell Phone & Data Access Policy Frequently Asked Questions
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- Brenda Underwood
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1 Cell Phne & Data Access Plicy Frequently Asked Questins 1. Wh is eligible fr a technlgy allwance? First and fremst, the technlgy allwance is fr the benefit f the University, rather than fr the cnvenience f the emplyee. Eligible emplyees must meet all f the fllwing: Required, as part f their jb, t be readily accessible fr frequent r critical cntact with the public, University administratrs, faculty, staff, r students; and The requirement fr accessibility extends t time away frm campus (at hme r traveling), invlves n-call respnsibilities, r the emplyee's jb limits his r her access t regular land-line telephnes r data/internet access that wuld satisfy the required business cmmunicatin needs; and A strng business case can be made that supprts the University incurring the cst f the service. Apprving technlgy allwances are at the discretin n each department head and require apprval frm the apprpriate Dean r Vice President r their designee. 2. What are the respnsibilities f the emplyee in receiving a technlgy allwance? University emplyees wh qualify fr and receive a technlgy allwance will be respnsible fr: Acquiring and maintaining their equipment; Paying all amunts due as agreed between the emplyee and their service prvider; Prviding their department head with current access numbers within five wrking days f activatin; Retain an active cellular service, data service r Internet service cntract as lng as the allwance is in place; Ntifying their department head within five wrking days f inactivatin f the device. An emplyee is prhibited frm cntinuing t cllect a mnthly allwance when the device is n lnger active r needed fr the perfrmance f the emplyee s jb respnsibilities; Ntifying their department head within five wrking days f the selectin f a cellular phne plan at a significantly lwer amunt; Cnfirming in writing, by signing the Technlgy Allwance frm, that the University has n bligatin r makes n guarantees with respect t such service cntracts and is nt bligated t cntinue payment fr any reasn. Fr University wned equipment - Reprting t their department their persnal use f a university wned phne/plan n a regular basis, as determined within the department. 3. What are the respnsibilities f the emplyee s department in setting up a technlgy allwance fr an emplyee? The department is respnsible fr the fllwing:
2 Determining whether the emplyee s psitin requires a prtable cmmunicatin device, data plan r remte Internet service based n his r her jb duties and respnsibilities; Determining whether the emplyee meets all eligibility requirements defined in Plicy 9.46; Apprving the Request fr Technlgy Allwance frm and attaching a cpy f the emplyee s mnthly statement fr the apprpriate service; The department head must review prir billings t cnfirm mnthly usage fr initial and n-ging eligibility; Authrizatin fr supplemental cmpensatin must be reviewed and renewed at least annually and must be authrized by a Dean r VP r their designee; and Terminating the mnthly allwance payments t the emplyee upn terminatin, transfer, device inactivatin r when the device is n lnger required as part f the emplyee s respnsibilities. 4. Can technlgy allwance stipends be paid fr n 4xxx and 5xxx funds? N. Stipends cannt be a paid frm these funds. Please see Office f Spnsred Prgrams fr exceptins t the plicy. 5. Hw d I determine an apprpriate amunt t be paid as a mnthly stipend allwance? Departments shuld determine the amunt f the reimbursement based n the percentage usage f the device fr business. If the emplyee currently has a departmental phne, the current cst may be a gd basis fr the allwance. A cpy f a mnthly bill must be attached t the Technlgy Allwance Frm. Refer t the prcedure dcument accmpanying the plicy at 6. What frm d I fill ut t request a technlgy allwance? Department Prcedure: Request fr Technlgy Allwance frm (paper frm) must be filled ut by each eligible emplyee (This frm is lcated at The actual cst f the emplyee s individual plan, i.e incremental cst if n a shared plan, must be dcumented with a cpy f the bill. The plan r phne number must be in the emplyee s name. Cell phne and Internet access request may be n the same frm fr each emplyee. Submit the frm t payrll at MC 0008 fr prcessing n the next mnth s payrll. 7. Where can I find IRS infrmatin n emplyee use f cell phnes? The IRS has emplyee cell phne infrmatin n their web site at: Tax-Prvisins#2043
3 8. Hw will technlgy allwances be reprted t the IRS? The salary allwances fr cell phne and data use will nt be reprted n the emplyees' W-2s and will nt be subject t withhlding taxes. Remte Internet will be taxable t the emplyee. 9. Can a department authrize a stipend fr less than 12 mnths if the department wants t pay fr services n a shrt term basis? Yes. 10. If an emplyee terminates, r transfers ut f the department, what shuld the department d? The department shuld ntify payrll t stp the payment f the technlgy allwance payments. If the emplyee is transferring t anther department a new frm shuld be submitted t reinstate the technlgy allwance. If the emplyee has terminated the technlgy allwance will be ended when the TRM PAF is prcessed. The department will be charged fr uncllected verpayments. 11. If an emplyee qualifies fr bth a cell phne and Internet access can the apprval fr bth be prcessed n ne Request fr Technlgy Allwance frm? Yes. 12. Wh may apprve the Request fr Technlgy Allwance frm? The emplyee s department head must apprve the frm, alng with the respective Dean r VP r their designee. 13. D eligible emplyees have t cmplete a new Request fr Technlgy Allwance Frm every year? Yes, the apprval is nly valid thrugh December f the first year and shuld be resubmitted each year in December fr the next 1 year perid. 14. Will the emplyee be respnsible fr acquiring and maintaining the equipment? Yes.
4 15. Are there any circumstances where an emplyee may be reimbursed fr the cst f the equipment fr a cell phne r PDA? Departments may make a ne-time taxable payment t the emplyee thrugh the payrll system nt t exceed the actual dcumented cst f the cellular device nly. When applicable, these types f reimbursements may nt be made mre than nce every tw years. In all cases, the emplyee assumes wnership and all maintenance respnsibility fr the equipment. Lst r stlen phnes will nt be reimbursed. Additinal equipment such as batteries, hlders, memry and charges are nt nrmally allwable. 16. Hw des the department address a situatin where an emplyee traveling with persnal cell phne n UNI business wants reimbursement fr minutes used cnducting UNI business? The minutes used did nt cause the emplyee t exceed their mnthly minute plan. What des the department d if the emplyee wants reimbursement fr a percent f their persnal bill? The University can nly reimburse the emplyee fr additinal dcumented csts incurred by the emplyee in making such calls. In such cases where the mnthly minute plan is nt exceeded n reimbursement is due. 17. Can the amunt f the allwance be grssed up fr taxes? N. 18. Des remte access apply t Internet service purchased during travel situatins? N, this plicy des nt apply t that situatin. Such reimbursement shuld be treated as travel expenses and sught at the same time as ther travel expense reimbursement. 19. If an emplyee is nt eligible per the plicy t receive a stipend, can they still be reimbursed fr business calls? Emplyees wh d nt qualify fr the supplemental cmpensatin may submit a reimbursement request fr ccasinal, incremental business expenses. Incremental business expenses are thse calls that result in additinal csts that are abve and beynd the emplyee's nrmal calling plan (e.g., excess minutes, raming charges). When requesting reimbursement, the telecmmunicatin expenses incurred by emplyees must be additinal (incremental) csts, and must be substantiated and dcumented with a cpy f the bill in accrdance with University plicy and applicable federal and state laws and regulatins. An example f a bna fide plicy exceptin wuld be ccasins where emplyees are traveling fr University business and make calls t wrk that invlve raming charges. The University may reimburse thse emplyees fr their additinal ut f pcket raming charges.
5 20. Hw is this plicy beneficial t the emplyee? Emplyees, wh typically carry tw cmmunicatin devices, ne fr persnal and ne fr business, can nw eliminate the secnd device and shuld save mney n their persnal plan. The emplyee des nt need t keep track f the persnal versus business calls. 21. Hw is this plicy beneficial t the University? The IRS has recently changed its psitin n hw cell phnes are treated. This plicy shuld align ur institutin with the IRS regulatin related t cmmunicatin device usage. In additin, the amunt f paper wrk and audit f cmmunicatin device usage will be decreased frm a mnthly review and payment, t an annual prcess. 22. If the individual has a family plan, is the cst determined by dividing the ttal plan cst by the number f phnes. The stipend shuld be based n the amunt f expense incurred fr the emplyee s line. 23. Are there any exceptins t this plicy fr staff using the cmmunicatin device r internet fr 100% business, i.e. will the University pay 100% f the related cst? N, there are n exceptins fr 100% business usage. 24. With the cntract we currently have, it includes and text messaging. Hw d thse expenses fit in with the plicy regarding reimbursement? If text messages are required by the emplyee s psitin, yu can make a case that the cst shuld be cnsidered as part f the stipend. 25. Are there restrictins n the type f equipment that may be purchased that wuld qualify fr reimbursement? Fr example, culd a staff member purchase an iphne and be reimbursed even thugh it prvides ther uses beynd being a cell phne? iphnes are an allwable device thrugh the technlgy allwance plicy. 26. Can the department pay fr the data service n PDA s r Smartphnes directly? Data nly service fr PDA s, Smartphnes and ipads are cvered by this plicy and shuld be cnverted t a stipend fr the emplyee.
6 27. If fr any reasn the department decides during the tw-year cntract that the staff member n lnger must carry a cell phne fr business, can the department pay any penalties incurred by the staff member when he either 1) decreases his mnthly minutes fr lack f the business requirement r 2) cancels his cntract all tgether. The University is nt respnsible fr the penalties incurred in either f these situatins. 28. Can accessries and insurance be part f the stipend r be reimbursed? Mnthly insurance is the persnal chice f the emplyee and cannt be paid fr by a stipend r reimbursed. Accessries are the persnal respnsibility f the emplyee and cannt be paid fr by a stipend r reimbursed.
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