手机政策

用于大学手机和个人手机. 

手机津贴申请表格

Background 

美国国税局认为手机是“上市财产”。. 像这样, 国税局要求详细的记录保存, including (a) the amount of the expense; (b) the time and place of call; and (c) the business purpose for the call. The IRS can declare that all undocumented use is personal and should be taxed as wages, 即使手机或设备主要用于商业目的. The degree of effort for employees and the College required to comply with these regulations is excessively burdensome; therefore Saint Mary’s College is converting to a program where each eligible employee will receive a taxable allowance for an individually owned cell phone service. 这一变化消除了详细的IRS文档要求. 另外, 手机和智能手机的数量和种类, 每个都有不同的语音和数据计划, 已经大大扩展了. Employees have often expressed preferences that differ from the College's standard phones and plans, and some employees have needs that are not effectively met by those standards.

政策 

7月1日生效, 2010, the College will no longer own cellular devices and provide them to employees whose jobs require them, 或者直接向供应商支付手机服务费用. 而, 授权员工, the College will pay a monthly taxable allowance sufficient to cover the business use of personal cell phones.

1. The monthly allowance will be granted to employees whose jobs require that they work outside their offices, or whose jobs require that they be available during non-work hours or when they are away from campus. 在某些情况下, particular job requirements may also call for a mobile device capable of accessing the web. 在这些情况下, the allowance will be increased to cover business use of the basic data plan available with the employee's service. 员工的主管, 与员工协商, will determine the appropriate level of service and allowance to request. The allowance does not constitute an increase in the employee's base pay, and so will not be used in calculating percentage increases for annual raises or reclassifications, 或者用于计算雇主养老金缴款.
2. Employees receiving the allowance must list their cell phone numbers with their supervisors and other relevant College officials, or purchase a separate cell service for business purposes and provide the College with that number.
3. Allowances will be charged against the Department’s annual operating budget. Allowances will be reviewed annually to determine if the employee’s job requirements have changed.
4. Equipment service and problems will be handled directly by the cellular vendor, 不是学院, and the employee will be responsible for any damage or loss of equipment, 包括用设备津贴购买的. 因为设备和服务计划将归员工所有, 员工可以根据自己的意愿购买增强的设备或服务, 并且可以随心所欲地将设备用于个人目的.
5. If job requirements indicate that the employee may need to be available by cell phone while on campus, s/he must purchase a plan from a cellular vendor that provides adequate coverage on campus. 目前, Sprint and T-mobile provide the best on-campus coverage because they have cell towers on campus. Coverage by all other carriers is quite spotty and may be inadequate to meet job requirements.
6. If an employee’s job duties do not include the frequent need for a cell phone, 他/她没有资格领取津贴. Such employees may request reimbursement for the actual extra expenses of business cell phone calls. Reimbursement for per-minute "air time" charges is limited to the total overage charge shown on the invoice; expenses for minutes included in the plan will not be reimbursed. 个人雇员应向供应商支付个人费用, 然后应该提交一份报销申请. Business calls while on campus should be made from traditional land-line phones and therefore will not be reimbursed if made on a personal cell phone.
7. If business use of the cellular device exceeds the allowance in any particular month, the employee may request reimbursement up to the total overage charges shown on the invoice, provided that the employee can document the business use of the device.
8. 为了我们员工和其他司机的安全, the College requires employees to comply with all applicable rules while driving.
9. The College may choose to provide special cellular or radio equipment or services to employees in some departments where job requirements call for them to use particular equipment or to communicate using text messaging and data.

程序

每年的7月1日, eligible employees should submit the attached 手机津贴申请表格 to their supervisors for signature. 与主管协商, the employee should document on the form all the specific job requirements that create the need for a cell phone and/or data allowance:

手机

• Job or safety requirements which indicate that having a cell phone or device is an integral part of meeting the requirements of the job description
• The employee's job requires that a significant portion of his/her work (e.g. 超过50%)在员工办公室外进行.
• The job requires that the employee be contacted on a regular basis outside normal work hours
• 员工需要随时待命(24/7)
• 工作要求包括关键的大学范围内的决策
• The employee has a critical role in the incident management process that requires 24/7 availability to respond to emergencies

移动数据

• Job requires significant travel on College business where mobile internet and email accessibility are necessary for particular job functions
• Job requires the employee to be outside the office in situations where mobile internet and email access are necessary for particular job functions