C-36. Reimbursement Guidelines for Mobile Devices and Internet Access
Highlights of IU Policy I-480:
- University employees required to use mobile devices and/or off-campus Internet access for business purposes will obtain personal mobile and/or Internet access plans and will be reimbursed by the University via additional pay, within the approved additional pay ranges. This must be for a business purpose that cannot be accommodated with a landline phone, university Internet access, pager or other less expensive communication device.
- The organization leader must approve the issuance of additional pay for an employee who uses these services, in consultation with the Fiscal Officer. An annual review of the business purpose and associated additional pay must be completed by the organization and approved by the organizational leader. Like any other organizational expense, Responsibility Centers are accountable for their prudent use of university resources. Each unit should establish and operate with suitable policies for mobile device, device replacement, and Internet access that reflect its needs and values.
- Separate additional pays can be issued for the following:
- Establishment of the personal plan with a vendor
- Purchase of mobile device or Internet access
- Replacement of devices and device accessories with less than 12 months of use is discouraged and an 18-24 month duty cycle is strongly recommended.
- Users of mobile devices for which they receive reimbursement must comply with the university IT-12.1 Mobile Device Security Standard. Devices that have been lost or damaged are the responsibility of the employee to replace.
- In the event an employee has approval from the organization leader to have multiple devices, then the additional pay can be adjusted for this purpose, although this augmented amount cannot exceed the monthly additional pay range.
- The approval process must be documented and state:
- Any changes to the additional pay amount must be documented and attached to the original approval documentation. The organization must have documentation that proves the employee actually obtained the device (i.e. phone number of mobile phone) or Internet access plan.
- Organizations must annually review their documentation to ensure that a business purpose continues to exist and that the amount is still appropriate in order to accomplish the job.
- Termination of the additional pay is required if the business purpose no longer exists.
- The business purpose for having mobile devices and Internet access.
- The amount of additional pay approved for each employee at the least expensive level that will accomplish the job.
- All IU employees must comply with IU Policy I-480 and IT Policy 12.1.
- The Mobile Devices and Residential Support Contract must be completed to establish the additional pay for reimbursement.
- Per Policy I-480, the additional pay ranges for mobile devices or internet access are as follows:
Amounts above these ranges will require the written approval of the Office of the Vice President and Chief Financial Officer.
- $15-$150 per month for mobile access.
- $30-$100 per month for Internet access.
- Base reimbursement for equipment will be at the least expensive level that will accomplish the job, not to exceed $250. The employee’s department head must determine that a business need exists and approve the request. Employees are encouraged to take advantage of “free phone” opportunities.
- Employees will be required to submit an updated copy of their mobile device or internet access bill prior to entering an e-doc to renew the reimbursement for an additional period of time, not to exceed twelve months. A pdf of the updated bill will be attached to the e-doc. The reimbursement will cease unless or until the required documentation is provided.
- The following Payroll Standard Operating Procedures provide information and details regarding the “gross up” calculation:
- Gross Up Process for Additional Pay Earnings
- Implementing IU's Policy on Mobile Devices and Internet Access
Version Date: 3/18/14