1 / 18

Wireless Communication Stipend Policy (2.1.7) Effective: 09/01/08 Merianne Cardas Administration and Finance

Wireless Communication Stipend Policy (2.1.7) Effective: 09/01/08 Merianne Cardas Administration and Finance. Agenda. Policy Background General Information Policy Stipend Device Plan Transition Stipend Eligibility Stipend Specifics Recipient Responsibilities

gareth
Download Presentation

Wireless Communication Stipend Policy (2.1.7) Effective: 09/01/08 Merianne Cardas Administration and Finance

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Wireless Communication StipendPolicy (2.1.7)Effective: 09/01/08Merianne Cardas Administration and Finance

  2. Agenda • Policy Background • General Information • Policy • Stipend • Device • Plan • Transition • Stipend Eligibility • Stipend Specifics • Recipient Responsibilities • Security Considerations • University-Owned Wireless Devices • Miscellaneous • Procedure for Acquiring a Stipend • Useful Links

  3. Policy Background Federal tax law (IRS): • Considers personal use of a university-provided wireless communication device a taxable fringe benefit • Requires employees using such device to log all calls, denote if personal or business, and document the business purpose of call • Requires the university to include the value of personal calls in taxable income • Can declare the entire cost of the plan as taxable income if the log is not kept

  4. General Information: Policy The Policy (2.1.7): • Fulfills tax obligations • Eliminates need for onerous documentation by the individual

  5. General Information: Stipend • University provides, through payroll, a monthly taxable stipend to cover business use of the wireless plan • Employee must qualify for eligibility; not applicable for all • Employee receiving must agree to responsibilities of the policy • Employee applies for the stipend through GETit

  6. General Information: Device • The university will not purchase, own or reimburse for wireless communication devices effective September 1, 2008* • If you already have a device purchased by the university, you may keep it at no cost • If you already have a personally-owned device that meets your business needs, you need not change your device • If you choose to purchase a (new or different) device, it is at your own expense * except in very limited circumstances (to be covered later)

  7. General Information: Plan • The university will not renew or extend existing wireless communication contracts effective September 1, 2008* • If you are covered by a university-paid plan, you must convert to a personal plan • You can select any carrier/plan that meets your business needs • If you already have a personal plan that meets your business needs, you need not change plans • The cost of the personal plan is the employee’s; the stipend only covers the projected business use • UCit is available for service consultation; contact UCit @ 556-mobi (6624) to setup a consultation * except in very limited circumstances (to be covered later)

  8. General Information: Transition • Units or employees using a university-owned device acquired prior to the establishment of this policy and bound by a two-year plan, have a maximum of 2 years from the effective date to comply with the policy. During that time: • Must comply with IRS documentation requirements • Are not eligible for the stipend • Units or employees may choose to transition immediately • Note: the university’s preferred contracted carrier (UC Mobile) does not require contracts so departments and individuals can transition as soon as possible • Consult with UCit prior to the expiration of your contract or the effective date of the policy for a smooth and seamless transition; contact UCit @ 556-mobi (6624)

  9. Stipend Specifics • Recipient must be UC faculty/staff paid via university payroll • Stipend ranges: • Determined by the Controller; approved by VP of Finance • Variant Expense Rate Table • Stipend categories: • Voice • Data/text stipend may be added • Stipend amount: • Based on business usage only as approved by one’s supervisor • Not intended to cover entire monthly cost

  10. Stipend Specifics (cont.) • Paid monthly through payroll • Not an increase to base pay or used for calculations for raises, retirement, etc. • Taxable income • Itemized on pay stub • Reported on W2 • Subject to withholding • Stipend amount added to employee’s paycheck will be increased by 25% to defray the deduction for payroll taxes

  11. Stipend Eligibility • Business need; approved by supervisor • To qualify: • The employee’s job requires that they work regularly in the field and need to be immediately accessible. • The employee’s job requires that they need to be immediately accessible outside of normal business hours. • The employee is responsible for critical infrastructure and needs to be immediately accessible at all times. • The employee travels and needs to be accessible or have access to information technology systems while traveling. • Access via voice and/or access to information technology systems via a mobile communications device would, in the judgment of the supervisor, render the employee more productive and/or the service the employee provides more effective, and the cost of mobile communications service is therefore warranted.

  12. Recipient Responsibilities Employee must agree to: • Provide phone # within 5 days of activation • Be available (have device and have it on) during times specified by management • Have a device/plan that meets job requirements • Inform university if eligibility is not met or changes • Inform university if wireless service is cancelled • Provide management with first page of plan bill (if requested) • Provide management with documentation of business use (if requested) • Provide management with documentation when applying or renewing • Pay for charges on the plan (including early termination fees) • Remain responsible for plan obligations if employee leaves position • Personal responsibility for complying with international, federal, state and municipal laws regarding the use of a wireless while driving • Use discretion in relaying confidential information over a wireless But there is no need to maintain a call log!

  13. Security Considerations • Any mobile device accessing the university’s infrastructure may be subject to current or future policies & guidelines • From Information Security office • From IT governance structure • Some examples of what might be covered in current or future security policies: • Mobile anti-virus spyware • Mobile firewall • Strong passwords • Two-factor authentications • Costs for security measures are the device owner’s

  14. University-Owned Wireless Devices • In limited circumstances, the university may purchase a wireless communication device and plan. Some examples: • Devices that rotate among individuals; not in any one individual’s name • Test devices for central IT • Devices not taken to one individual’s home on a regular basis • Must be approved by the president, senior vice president, or vice president using the Policy Exception Form (check “Other”) • Acquired by the business office through GETit • Business office must review statement monthly • No personal calls: inadvertent or emergency personal calls are reimbursed to the university at $10 plus costs • Individuals using the device must maintain a call log for business and personal phone calls and document the business purpose of calls (Cell Phone Usage Log)

  15. Miscellaneous • Any exceptions to the policy require approval by the president, senior vice president, or vice president using the Policy Exception Form(check “Other”) • For someone receiving the monthly stipend who has extraordinary business usage or international usage that exceeds the stipend amount in a particular month: • Apply for a one time stipend in GETit • Requires documentation and supervisor approval • For someone not receiving the monthly stipend who uses one’s own device for university business in a particular month, the individual may: • Apply for a one time stipend in GETit • Requires documentation and supervisor approval

  16. Miscellaneous (cont.) • Misuse/fraudulent receipt of stipend • Progressive administrative and/or disciplinary action up to and including termination and criminal prosecution • Always consider communication alternatives that might be adequate but less costly (e.g. landlines, pagers, radio phones, etc.) • Check with your grants administrator regarding stipend payments on a sponsored project • Org units are not required to provide stipends; org units may have more restrictive policies

  17. Procedure for Acquiring a Stipend • Applying • Determine business use and agree on stipend amount(s) with supervisor • Request stipend through GETit • Stipend is approved by GETit Approver • Employee receives email that requires acceptance of the conditions of the stipend agreement • PCR (Personnel Compensation Request) process begins • Once PCR is approved, stipend is added to employee’s pay on the next regular pay day, subject to payroll deadlines (Monthly, Biweekly) • Renewal • Stipends deactivate at the end of the fiscal year (June 30) • Stipends must be renewed annually; more frequently if changes to the eligible amount • Documentation required: plan coverage and business usage

  18. Useful Links • Links from www.uc.edu/af/policies • Wireless Communication Stipend Policy • Wireless Communication Stipend Policy FAQs • Wireless Communication Stipend: Key Things to Know • Things to Consider When Selecting a Wireless Carrier • Cell Phone Usage Log • Stipend Amounts (Variant Expense Rate Table) • GETit • IRS • Questions: policyquestions@uc.edu

More Related