Cell Phone 政策

For college-owned and personal cell phones. 

Cell Phone Allowance Request Form

Background 

The IRS considers cell phones to be "listed property". 像这样, the IRS requires detailed recordkeeping, including (a) the amount of the expense; (b) the time and place of call; and (c) the business purpose for the call. 美国国税局可以宣布，所有未登记的使用都是个人的，应该作为工资征税, even if the cell phone or device was mostly used for business purposes. 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. This change eliminates the detailed IRS documentation requirement. Additionally, the number and variety of cell phones and "smart" phones, each with differing voice and data plans, has expanded greatly. 员工们经常表达与学院标准电话和套餐不同的偏好, 有些员工的需求并没有被这些标准有效地满足.

政策 

Effective July 1st, 2010, 学院将不再拥有蜂窝设备，并向工作需要的员工提供, or pay vendors directly for cellular service. 而, for authorized employees, 学院每月将支付一笔应税免税额，足以支付个人手机的商务使用费用.

1. 每月津贴将发放给那些工作需要在办公室外工作的员工, 或者他们的工作要求他们在非工作时间或离开校园时有空. In some cases, 特殊的工作要求也可能需要能够访问网络的移动设备. In those cases, 津贴将增加，以涵盖员工服务中可用的基本数据计划的业务使用. The employee's supervisor, in consultation with the employee, 决定适当的服务水平和津贴要求. 津贴不构成雇员基本工资的增加, 因此不会用于计算年度加薪或重新分类的百分比增长, or for calculating employer pension contributions.
2. 领取津贴的员工必须向他们的主管和其他相关学院官员列出他们的手机号码, 或为商业目的购买单独的手机服务，并向学院提供该号码.
3. 津贴将从该部的年度业务预算中支付. 津贴将每年审查一次，以确定员工的工作要求是否发生了变化.
4. 设备服务和问题将由手机供应商直接处理, not the College, 该员工将对设备的任何损坏或丢失负责, including that purchased with an equipment allowance. Because the equipment and service plan will be owned by the employee, employees may purchase enhanced equipment or services as they wish, and use the equipment for personal purposes as much as they wish.
5. 如果工作要求表明，员工可能需要通过手机，而在校园里, 学生必须从手机供应商处购买一个计划，该计划在校园内提供足够的覆盖. Currently, Sprint和T-mobile提供最好的校园覆盖，因为他们在校园有手机信号塔. 所有其他保险公司的承保范围都参差不齐，可能不足以满足工作要求.
6. 如果员工的工作职责不包括经常需要使用手机, s/he is not eligible for an allowance. 这些员工可以要求报销实际额外的商务手机通话费用. 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. The individual employee should make personal payment to the provider, and then should submit a request for reimbursement. 在校期间的商务电话应使用传统的固定电话，因此如果使用个人手机拨打将不予报销.
7. 如在任何一个月的业务使用超过限额, 员工可以要求报销发票上显示的总超额费用, 前提是员工可以记录设备的业务使用情况.
8. In the interest of the safety of our employees and other drivers, 学院要求员工在驾驶时遵守所有适用的规则.
9. 学院可能会选择为某些部门的员工提供特殊的蜂窝或无线电设备或服务，因为工作要求他们使用特定的设备或使用短信和数据进行通信.

Procedures

By July 1st of each year, 合资格的雇员须将附呈的“手机津贴申请表格”交其主管签署. In consultation with the supervisor, 雇员应在表格上记录所有需要手机和/或数据津贴的具体工作要求:

Cell Phones

• 工作或安全要求，表明拥有手机或设备是满足工作描述要求的一个组成部分
• 该员工的工作要求他/她的工作的很大一部分(例如.g. more than 50%) be conducted outside of the employee’s office.
• 这项工作要求在正常工作时间之外定期与员工联系
• The employee is required to be on-call (24/7)
• Job requirements include critical university-wide decision making
• 员工在事件管理流程中扮演着关键角色，该流程需要24/7可用性来响应紧急情况

Mobile Data

• 工作需要在大学业务中经常出差，其中移动互联网和电子邮件访问是特定工作功能所必需的
• 工作要求员工在特定工作功能需要移动互联网和电子邮件访问的情况下不在办公室