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Employee Cellular Device Policy
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Employee Cellular Device Policy
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Last modified
6/22/2011 12:40:04 PM
Creation date
6/22/2011 12:40:03 PM
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BOCC
Date
6/21/2011
Meeting Type
Regular Meeting
Document Type
Others
Agenda Item
5f
Document Relationships
Agenda - 06-21-2011 - 5f
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\Board of County Commissioners\BOCC Agendas\2010's\2011\Agenda - 06-21-2011
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3 <br />Employee Cellular Device Policy <br />I) INTRODUCTION <br />Purpose <br />The purpose of this policy is to provide employees with an option to be provided a stipend for the <br />business use of their- personal cellular device. Due to business need, and in the course of carrying <br />out job responsibilities, cellular devices.(wireless phone and data services) are becoming a preferred <br />method-for carrying out business communications. <br />Background <br />The IRS requires detailed documentation of business use for payment of employee business <br />expenses not .otherwise allowed as non-taxable benefits. The IRS considers cell phone a taxable <br />fringe benefit unless business and personal use can be substantiated through detailed <br />documentation. Tile payment of- a taxable cell phone stipend will alleviate the need- to maintain <br />detail- records of business and personal use, and the need to carry two ceNular devices on a daily <br />basis.- <br />Although the allowance is taxable, it is believed that the benefits to the employee outweigh the <br />costs. The benefits include: 1) a log is-not required, 2) no monthly reporting is required; 3)-phones <br />may be used for personal calls and be combined or enhanced with other personal plans. <br />Scope. <br />All employees and elected officials of the Orange County are subject to this policy. <br />II) Proposal <br />General <br />Employees requiring cellular devices t~ perform their work may receive a stipend to compensate for <br />business use of a personal cell phone. T_he stipend will be included in the employee's pay check as a <br />taxable fringe benefit. <br />County Employees ca:n continue to use the County-owned cellphone instead of receiving a stipend. <br />Additiona_Ily, the stipend must be approved by the Department Head. <br />Required means of communication that relates to radio or any direct connect equipment or service <br />does not apply e.g. Push to talk, <br />Financial Services ~ Proposed Cell phone Reimbursement Policy <br />
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