Cell Phone Policy
Effective March 1, 2012 and supersedes all previous policies and guidelines regarding cell phones
Greenville University recognizes the necessity of cell phones in day-to-day business activities. This policy outlines the reimbursement for approved categories of employees, availability of pre-paid cell phones and special reimbursement needs, and the use of personal phones at work.
For purposes of this policy, the term “cell phone” is defined as any handheld electronic device with the ability to receive and/or transmit voice, text, or data messages without a cable connection. Greenville University reserves the right to modify or update these policies at any time.
Cell Phone Reimbursement Greenville University will reimburse employees who are expected to carry a cell phone providing they have been identified and approved into one of the following five categories:
1. Executive Team
2. Emergency Responders
3. Employees who spend equal to or more than ¼ time on the road
4. Coaches who recruit
5. Graduate Assistant Coaches who recruit
These categories have also met at least one of the following three conditions:
1. Approval by the President. This condition is met by the approval of the President.
2. Convenience of the employer. This condition is met if use of the cell phone is for a substantial business reason of the University.
3. Condition of employment. This condition is met if the duties of an employee have been identified and determined by the University as necessary and dependent on a cell phone to properly perform those duties.
Employees identified and approved into categories one through four above must maintain a plan that includes a data package to check email, a messaging package for texting, and phone minutes.
The Executive Team member’s cell phone reimbursement will be determined on an individual basis. Employees identified and approved into categories two through four above will receive a cell phone reimbursement of $27.50 per pay period (annual amount $660). Employees identified and approved into category five (Graduate Assistant Coaches who recruit) will receive an annual amount of $330, distributed in equal amounts per pay period over the term of their annual assignment. The cell phone reimbursement will be processed via payroll as a non-taxable reimbursement each pay period.
The job description will identify the category and conditions for cell phone reimbursement and will be approved by the President. Other positions may be approved for cell phone reimbursement at the President’s discretion.
Other Cell Phone Options
Employees not identified and approved in the above categories, such as faculty who supervise student teachers and/or who teach classes off campus may require the need to be available via cell phone. These situations are offered the following options:
• Pre-Paid Cell Phone Availability. A pre-paid cell phone may be checked out by employees from the switchboard on a first-come, first-serve basis for occasional trips that require cell phone availability.
• Special Cell Phone Reimbursement Requests. In special instances, such as new student orientation, commencement, and other approved occurrences, work-related cell phone use may cause a personal cell phone plan to exceed an individual service plan agreement. Upon approval, these expenses will be reimbursed through an accounts payable check request. The check request must include a receipt. Only verifiable “work-related use” will be reimbursed. These reimbursements will be processed from a department’s existing budget.
IRS Clarifies Tax Treatment of Cell Phones (September 14, 2011)
On September 14, 2011, the IRS issued Notice 2011-72 with guidance on the tax treatment of employer-provided cell phones. Concurrent with the publication of the notice, the IRS issued a Memorandum to its field examiners with guidance related to employers that reimburse their employees for the business use of an employee’s personal cell phone. The memo applies a similar tax treatment to such reimbursements. The IRS notice explains that generally, if the cell phone is not considered part of the employee’s compensation but is intended to facilitate work outside the office or office hours, then the usage reimbursement is nontaxable and no substantiation is required.
Safety Issues for Cell Phone Use
Employees are never required to use a cell phone, electronic communication device, or any other electronic equipment, including hands-free devices, while driving. If an employee must initiate or receive a call, text message or other communication, they shall drive to a safe location and stop the vehicle prior to activating the device, remaining there until the communication is complete. Employees who are charged with traffic violations resulting from the use of their phone while driving are solely responsible for all liabilities that result from such actions.
Cell Phone Service Plans
Employees receiving reimbursement under this plan are responsible for purchasing a cell phone and establishing a service contract with any cell phone service provider. The University does not accept any liability for claims, charges, or disputes between the service provider and the employee. The University does not reimburse employees for cell phone equipment purchases, cases, or any other accessories.
Use of Cell Phones at Work
While at work, employees are expected to exercise the same discretion in using personal cell phones as is expected for the use of University phones. Excessive personal calls during the workday, regardless of the phone used, can interfere with employee productivity and be distracting to others. Employees are asked to limit personal calls during the workday as much as possible. Flexibility will be provided in circumstances demanding immediate attention. The University is not liable for the loss of personal cell phones brought into the workplace.
Any use of cell phones that interrupts work or otherwise negatively affects job performance or business operations will result in disciplinary action.