We provide cell phones to certain employees based on their job duties and need for accessibility. For those that chose to keep their own phone and number we reimburse them under our accountable expense plan. Adding an amount to the employee paychecks ends up having the employee pay income taxes on that amount. The IRS loosened their rules on cell phone usage several years ago, I would encourage you to view the rules on this link and review your policy with your tax advisor.
https://www.irs.gov/irm/part4/irm_04-023-005r-cont01.html#d0e1492Please look at sections 4.23.5.13.3.1 for employer provided phones and 4.23.5.13.3.2 for payments for employee cell phones.
------------------------------
Robert Foulks CPA, CGMA, CAE, IOM
Chief Financial Officer/Interim CEO
Wisconsin Medical Society
Madison WI
(608) 442-3788
bob.foulks@wismed.org------------------------------
Original Message:
Sent: 09-13-2017 11:00
From: Jerry Deschane
Subject: Employee Cell Phones
We don't have a hard and fast policy; it varies based on the needs of the position. We provide fully-paid cell phones to specific staff. They're the ones who need them for work on a regular basis (Me, our lobbyist, and our communications director). We don't provide any sort of phone reimbursement to others.
Jerry
------------------------------
Jerry Deschane IOM, CAE
Executive Director
League of Wisconsin Municipalities
Madison WI
(608) 347-1792
Original Message:
Sent: 09-08-2017 14:53
From: Jennifer Hahn
Subject: Employee Cell Phones
Does anyone have a policy to reimburse employees for use of their cell phone for work? We do have an office line. We have 7 employees and we all use our cell phones for business. 2 of our employees work remotely and exclusively use their cell phones.
------------------------------
Jennifer Hahn
Executive Director
Junior Volleyball Association
Milwaukee WI
(414) 640-1738
------------------------------