POLICY: MOBILE PHONE SUBSIDY ?· POLICY: MOBILE PHONE SUBSIDY ... however, s/he may submit a record…

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  • POLICY#:IT301,05/25/2016 Page1of5

    POLICY:MOBILEPHONESUBSIDYPOLICYPOLICY#IT301 LastRevisedonMay25,2016ISSUEDBY: BusinessOffice

    OfficeofInformationTechnology,oit@menlo.eduAPPROVEDBY: StevenWeiner

    BackgroundMenloCollegerecognizesthattheperformanceofcertainjobresponsibilitiesmaybeenhancedbyormayrequiretheuseofamobilephone.TheIRSconsidersthesedevicestobe"listedproperty."Assuch,IRSregulations(IRSSection274(d)4)requiredetailedrecordkeeping,including(i)theamountoftheexpense,(ii)thetimeandplaceofthecall,and(iii)thebusinesspurposeforthecall.TheIRScandeclarethatallundocumenteduseofamobilephoneispersonalandshouldbetaxedaswages,evenifthemajorityofthecallsareforbusinesspurposes.InordertocomplywithIRSrulesregardingthetaxablenatureofmobilephoneusagebyemployees,theCollegewillprovidesasubsidyforthoseemployeeswhoholdpositionsforwhichthedutiesrequiretheuseofamobilephone.Thissubsidyismeanttooffsettheoverallcostsofthemobiledeviceownership,notcoverthosecostsinfull.Suchanapproachobviatestheneedtomaintainacalllog/providemonthlyreporting,andallowsemployeestomaintainasinglephonethatmaybeusedforbothpersonalandbusinesspurposes.Thesubsidyisnotconsideredtaxableincometotheemployee.PolicyEligibleemployees(seeeligibilitycriteriabelow)mayreceiveasubsidytocompensateforbusinessrelatedcostsincurredwhenusingtheirindividuallyownedphones.TheCollegewillnotownmobiledevicesfortheuseofindividualemployees.AllCollegeownedphoneswillbeforageneraldepartment(e.g.CampusSafety).MenloCollegereservestherighttoalterthispolicyandsubsidyrateatanypointinthefuture.DefinitionMobilePhoneAmobilephonewhichmayormaynotbebundledwithadataplanandincludefeaturessuchasinternetconnection,WiFi,emailaccess,applicationsandawebbrowser.EligibilityRequirementsEmployeeswhosejobdutiesincludethefrequentneedforamobilephonemayreceiveextracompensationintheformofamonthlysubsidytocoverbusinessrelatedcosts.Anemployeeiseligibleforastipendifatleastoneofthefollowingcriteriaismet:

    a) Thejobfunctionoftheemployeerequiresconsiderabletimeoutsideofhis/herassignedofficeorworkareaanditisimportanttotheCollegethats/heisaccessibleduringthosetimes

    b) Theemployeeisdesignatedasafirstrespondertoemergenciesoncampus

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    c) Thejobfunctionoftheemployeerequireshim/hertobeaccessibleoutsideofscheduledornormalworkinghours

    d) Thejobfunctionoftheemployeerequireshim/hertohavewirelessdataandinternetaccessAnemployeewhooccasionallyrequiresamobiledeviceforbusinesspurposesisnoteligibleforastipend;however,s/hemaysubmitarecordoftheseexpensesforreimbursement.SubsidyPlanIfanemployeemeetstheeligibilityrequirementsforamobiledevice,asoutlinedabove,asubsidymayberequestedusingtheMobileDeviceSubsidyAgreementform.Therequestmaybemadeanytimeduringthefiscalyear.Onceapproved,thesubsidyamountwillbeaddedtotheemployeesregularpay.AsperIRSguidelines,anyamountaddedforequipmentorservicewillbeidentifiedasanontaxablefringebenefit.Thissubsidydoesnotconstituteanincreasetobasepay,andwillnotbeincludedinthecalculationofpercentageincreasestobasepayduetoannualraises,jobupgrades,bonuses,benefitsbasedonapercentageofsalary,etc.Thesubsidywillbepaidasaflatratepermonth,basedontheselectedservice(s)andusagelevel(s)outlinedbelow.Asasubsidy,Menlowillpayonlytheagreeduponamount,evenifmonthlycostsexceedthatamount.Anewrequestformmustbesubmittedifthesubsidyamountneedstobechangedbecauseofdocumentedbusinesspurposes.Thesubsidyandequipmentallowanceareneitherpermanentnorguaranteed.TheCollegereservestherighttoremoveaparticipantfromthisplanand/orcanceltheplanifthereisinsufficientbudgettomeettheplancosts.SubsidyOptionsTheamountofthesubsidywillbedeterminedbasedonthebusinesscontactrequiredoftheemployeespositionandtheminutesordataneededfortheemployeetoperformhisorherjobresponsibilities(seeOversight,Approval,&Fundingsectionbelow).Mobilephonesaresubsidizedatflatrateregardlessofamountofusage.Atieredmodelisused,andeachtierisdefinedbytheupperlimitofusagepermonththatisforrequiredworkrelatedpurposes.

    Standardstipend Stipendforextensive(50%+)businessuse

    $30/month($15perpayperiod) $60/month($30perpayperiod)

    Thesubsidyamountselectedshouldcoverallreasonableandappropriatebusinessuse,andmaybecomprisedofoneormoreserviceseachwithitsownusagelevel.*Thesubsidyrateswillbeevaluated,andifappropriate,adjustedannuallytoaligntocurrentmarketrates.

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    Oversight,Approval,&FundingIndividualdepartmentsanddepartmentheadsareresponsibleforidentifyingemployeeswhoholdpositionsthatrequiretheneedforamobiledevice.Eachdepartmentisstronglyencouragedtoreviewwhetheramobiledeviceisnecessary,andtoselectalternativemeansofcommunicatione.g.,landlines,pagers,andmobileradioswhensuchalternativeswouldprovideadequateandlesscostlyservicetotheCollege.Thedepartmentheadisresponsibleforoverseeingemployeemobiledeviceneedsandassessingeachemployeescontinuedneedofamobiledeviceforbusinesspurposes.Theneedforasubsidyshouldbereviewedatleastannually,todetermineifexistingsubsidiesshouldbecontinuedasis,changed,ordiscontinued.Subsidiesarefundedbythedepartmentthatsubmitstherequest.EmployeeRights&ResponsibilitiesTheemployeeisresponsibleforpurchasingamobiledeviceandestablishingaservicecontractwiththeproviderofhis/herchoice.Thecontractisinthenameoftheemployee,whoissolelyresponsibleforallpaymentstotheserviceprovider.Theemployeepurchasesserviceandequipment;determinesplanchoices,servicelevels,callingareas,serviceandfeatures;andacceptsterminationclausesandpaymentterms.Becausethemobiledeviceisowned,theemployeemayusethephoneforbothbusinessandpersonalpurposes,asneeded.Theemployeemay,athisorherownexpense,addextraservicesorequipmentfeatures,asdesired.Ifthereareproblemswithservice,thestaffmemberisexpectedtoworkdirectlywiththecarrierforresolution.SupportfromMenlosOfficeofInformationTechnology(OIT)islimitedtodocumentationprovidedforconnectingapersonallyownedmobiledevicetoCollegeprovidedservices,includingemail,calendar,andcontacts.Anemployeewhoreceivesasubsidymustbeabletoshow,ifrequestedbyhis/hersupervisor,acopyofthemonthlyaccessplanchargesandbusinessrelatedusetodetermineiftheamountofCollegecompensationisappropriate.Iftheemployeeterminatesthewirelesscontractatanypoint,s/hemustnotifyhis/hersupervisorwithin5businessdaystoterminatethesubsidy.Menlodoesnotacceptanyliabilityforclaims,chargesordisputesbetweentheserviceproviderorotherentitiesandtheemployee.Useofthemobiledeviceinanymannercontrarytolocal,state,orfederallawswillconstitutemisuse,andwillresultinimmediateterminationofthesubsidy.Useofthemobiledevicetoharassorintimidateotherscanalsoresultinterminationofthesubsidy.DevicescoveredbythispolicyareusedinparttoconductCollegebusinessand/ortocreate,receive,send,orstoreCollegedataand/oreducationrecordsofstudents.Asaresult,informationcontainedondevicescoveredbythispolicyarealsosubjecttofederalandstatedatamaintenanceandprotectionlaws(e.g.,FERPA,recordsretentionrequirements),aswellasallCollegepolicies,includingthosepertainingtodatasecurity,acceptablecomputinguse,andemail.AnemployeereceivingaCollegesubsidymustcomplywithfederal,state,andCollegerequirements,andassisttheCollegeinprovidingaccesstoinformationaboutorcontainedonthemobiledevicecoveredbythispolicyinresponsetorequestsforsuchdataorinformationbythirdpartiesasrequiredbyfederaland/orstatelaw.

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    AnymobiledevicethathasdatacapabilitiesmustbesecuredbasedoncurrentCollegesecuritystandards,includingpasswordprotectionandencryption.Ifadevicewithdatacapabilitiesisstolenormissing,itmustbereportedtotheemployeessupervisor,thewirelessdeviceserviceprovider,andtoOITassoonaspossible.EmployeesmustdeleteallCollegedatafromthedevicewhentheiremploymentwiththeCollegeissevered,exceptwhenrequiredtomaintainthatdataincompliancewithalitigationholdnotice.CollegeOwnedMobilePhonesTheCollegemayownandretainalimitednumberofcellphonesforemergency,disasterrecovery,and/orotherbusinesspurposes,including:

    Shareddepartmentmobilephone:Arrangementinvolvingmultipleindividualssharingonemobilephonethatdoesnotleavethecampusandisturnedinbyeachemployeeattheendofhis/hershift.

    Oncalldepartmentmobilephone:Usedforbusinesspurposesonly,thisarrangementinvolvesmultipleindividualsthattaketurnsbeingoncallandshareonephone.

    RequestsforCollegeownedmobilephonesmustbeapprovedbythedepartmentsVicePresidentandtheChiefInformationOfficer,andserviceandequipmentmustbeobtainedthroughOIT.DepartmentsthatrequestaCollegeownedphoneshouldconsiderwhetherthereareotheroptionsthatmightmeettheirneeds,andmustdemonstratehowaCollegeownedmobilephoneistheonly/bestsolution.AllcostsassociatedwiththeCollegeownedphone,includingequipmentandmonthlyservice,willbechargedbacktotherequestingdepartment.EmployeeuseofCollegeownedmobilephonesislimitedtoofficialCollegebusinessonly,andnopersonaluseofCollegeownedmobilephonesisallowed.ReimbursementforBusinessCallsIfanemployee'sjobdutiesdonotmeetthecriteriaforamobiledevice,theemployeeisnoteligibleforasubsidy.Suchemployeesmayrequestreimbursementfortheactualextraexpensesofbusinessuseontheirmobiledevices.Reimbursementforperminute"airtime"chargesforvoiceserviceislimitedtothetotaloveragechargeshownontheinvoice;expensesforminutesincludedintheplanwillnotbereimbursed.Similarly,reimbursementsfordataoveragesappliestothetotaloveragesshownontheinvoiceforthatsection.Theindividualshouldmakepersonalpaymenttotheprovider,andthenshouldsubmitarequestforreimbursement.Reimbursementdocumentationshouldidentifythebusinesspurpose.CancellationAnysubsidyagreementwillbeimmediatelycancelledifanemployeewhoreceivesamobilephonesubsidyterminatesemploymentwiththeCollege.Anysuchsubsidywillalsobecancelledifanemployeechangesjobpositions.Incaseofachangeinjobpositions,anewMobilePhoneSubsidyAgreementmustbesubmittedtotheBusinessOfficetoestablishthecontinuedbusinessneedforamobilephone.

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    If,priortotheendofthemobilephonecontract,apersonaldecisionbytheemployee,employeemisconduct,ormisuseofthephoneresultsintheneedtoendorchangethemobilephonecontract,theemployeewillbearthecostofanyfeesassociatedwiththatchangeorcancellation(forexample,whentheemployeequits,andnolongerwantstoretainthecurrentmobilephonecontractforpersonalpurposes).If,priortotheendofthemobilephonecontractperiod,adepartmentdecision(unrelatedtoemployeemisconduct)resultsintheneedtoendorchangethemobilephonecontract,thedepartmentwillbearthecostofanyfeesassociatedwiththatchangeorcancellation.Theoriginalbillingstatementindicatingtheearlyterminationchargebilledmustbesubmittedinordertobereimbursedinthesecircumstances(forexample,whentheemployeessupervisorhaschangedtheemployeesduties,andthesubsidyisnolongerneeded,andtheemployeedoesnotwanttoretainthecurrentmobilephonecontractforpersonalpurposes).

    **********PolicyRevisionHistoryPolicyVersion RevisionDatev.1 March15,2011v.2 January2,2012v.3 June10,2013v.4 May25,2016

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