Payroll Standard Operating Procedure 9.0: Implementing IU's Policy on Mobile Plan and Device Allowance

Subject: Implementing IU's Policy on Mobile Plan and Device Allowance

Source: Financial Management Services

Original Date of Issue: March 2006

Date of Last Revision: April 2017

Rationale: To outline the procedures for departments in the issuance of additional pay for an employee who uses a personal mobile plan and/or device for departmental business.

Procedure

Review IU’s Mobile Plan and Device Allowance policy to determine relevant implementation conditions and restrictions before following these procedures to reimburse employees for use of personal mobile plans and/or devices for departmental business.

In general, IU’s Mobile Plan and Device Allowance policy allows for payment to employees for cell phones and other data access plans. To initiate such an allowance, the unit’s Fiscal Officer and the relevant employee must fill out and sign the Mobile Use Attestation Form. The Fiscal Officer will maintain each Mobile Use Attestation Form and documentation of any changes to the allowance amount.

The payment must be $50, $100, or $150 per month (and should be commensurate with the unit’s business needs; the position requirements; and the employee’s cost for his/her mobile plan, devices, and accessories), and may be set up to cover a specific period of time (such as several months or one year). One-time device reimbursements and internet reimbursements are not permitted under the Mobile Plan and Device Allowance policy. This allowance is non-taxable; therefore, it cannot be grossed up.

Initiation of Allowance

Employees whose mobile plans and devices fall under the provisions of IU’s Mobile Plan and Device Allowancepolicy may be reimbursed through Additional Pay eDocs (either the Create Additional Pay eDoc or the Maintain Additional Pay eDoc). eDocs providing for the Mobile Plan and Device Allowance must be submitted annually.

The Additional Pay eDocs are found in One.IU HRMS tile under the HRMS eDocs section. The UHRS website provides instructions for the Additional Pay eDocs. Other assistance with Additional Pay eDocs may be obtained from your campus Human Resources office.

A Create Additional Pay eDoc initiator begins by choosing the appropriate earn code and reason combination. For payments under the Mobile Plan and Device Allowance policy,the Digital and Voice Allowance (DVA) earn code should be chosen. DCA will auto-populate as the reason code for mobile plans and devices. After selecting an effective date*, the eDoc initiator must enter the Earnings End Date (which must not be more than twelve months following the effective date) and the Total Amount of the additional pay for the period covered by the eDoc. Departments are responsible for determining this amount themselves, within the policy guidelines for the allowances.

The eDoc, once completed, will route for approval through the appropriate channels. Once it has all approvals and has been saved to the HRMS system, this pay will appear on the employee's payroll voucher as a non-changeable field. In order for the reimbursement to be included in an employee's pay, all human resources eDoc and payroll deadlines must be met.

* NOTE: If the effective date of the eDoc is retroactive to the current pay period, the departmental payroll office must prepare adjustment voucher(s) as needed to ensure that the employee's retroactive additional pay is processed and paid. Any retroactive pay will not appear on the current payroll voucher unless an adjustment voucher is processed for the current pay period.

Cross Reference:

Responsible Organization: Financial Management Services