Wireless & Cellular Device Policy

Introduction

This policy aims to assist the university in achieving maximum employee productivity through a wireless communication device and complying with IRS Regulations.

Purpose

To establish policy guidelines and procedures for the provision of a Wireless/Cellular Device or Wireless/Cellular Device Allowance to employees who have documented an official university business need for a communications device and continue to meet this need under the Business Use and Business Necessity sections of this policy (below).

Scope

This policy applies to all faculty, staff, and administrators who, as a part of their official university employment, have a constant and recurring need for using a wireless communications device. The wireless communication allowance option is intended to reimburse the employee for the business use of their personal device. The Allowance is not intended to fund the full cost of the device nor pay for the entire monthly bill.

Definitions

Wireless/Cellular Device. A device that transmits and receives voice, data, and/or text without being physically connected to a network.

Wireless/Cellular Device Allowance (Allowance). A stipend given to an employee to offset employee’s expenses for business use of personal wireless devices. The Allowance does not constitute an increase in base pay, nor will it be included in the calculation of percentage increases to base pay or in taxable wages. The allowance will be itemized and reported on employee pay statements.

University Owned Wireless/Cellular Device (Assignment). A device that is purchased and paid for by the university for use by its employees as assigned.

Policy

Business Use Requirement

TNS resources are constrained by donor, sponsor and budgetary restrictions. Expenditures for equipment and services must follow a strict approval process, tied to demonstrated business need. The employee's manager will determine and approve business necessity for the employee, based upon the employee's job duties, budget availability and local policy. Convenience is not a criterion for a university owned Wireless/Cellular Device Allowance or Assignment. The approval process will include a review to insure a minimum cost to TNS consistent with TNS business requirements of the employee. The employee’s Manager and Divisional Budget Director will determine if a tax-free allowance in the employee's paycheck to support the business use of employee-provided equipment or if a university owned Wireless/Cellular Device and plan is appropriate for the circumstances.

Business Necessity Criteria

To qualify as ‘Required for Business’ at least one of the following criteria must be present:

• It is vital for the employee to be in constant touch with the university.
• The employee is responsible for emergency preparedness and must be available and on- call around-the-clock for a specific business period.
• A group of employees has the need for group or shared function such as rotating on-call contact.
• The employee does not have access to a landline or other communication device when doing a substantial portion of his or her job or if communication with university business parties is required.
• Utilization of the university’s Wireless & Cellular Device Policy is the most cost-effective way to meet the business communication requirements of the employee.

Personal Use of Equipment and Services

Provided that the business need for the service is significant and consistent over a substantial period of time, the personal use the Wireless/Cellular Device is not otherwise limited. However, the department and the employee's supervisor reserve the right to suspend provision of either the university owned Wireless/Cellular Device in the case of excessive personal use.

Additional information may be found in the device options (below).

Wireless/Cellular Device Options and Procedures

TNS Wireless & Cellular Device Policy includes two options for employees’ business use of Wireless/Cellular Devices. An employee may select one approved university provided device (Assignment) or receive an allowance for one device (Allowance).

1. Wireless/Cellular Device Allowance: The Allowance option provides a stipend of up to $50 per month, and is paid in the same transaction as salary. Employees will see the allowance in their online pay statement. This allowance is not considered taxable income and will not be included in W-2 wages.
1. Continue reading about the Allowance Option and procedures.
   
2. University Owned Wireless/Cellular Device Assignment: TNS Procurement facilitates the purchase of and payment for university owned Wireless/Cellular Devices provided to an employee for business purposes.
1. Continue reading about the Assignment Option and procedures.

Additional Information

The revised Wireless & Cellular Device Policy is effective as of October 1, 2014.

Contact the Procurement Department for additional information.

Return to University Policies.