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:
July 2016
PSOP NO: 9.0
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.

PSOP: Procedures

A. Initiation of reimbursement:
  1. Employees whose mobile plans and devices fall under the provisions of the Mobile Plan and Device Allowance policy may be reimbursed through the Additional Pay Edocs (either Create Additional Pay or Maintain Additional Pay).
  2. The Additional Pay Edocs are found in One.IU HRMS tile under the HRMS eDocs section. Instructions for the Additional Pay eDocs can be found on the UHRS website. Other assistance with these Additional Pay Edocs may be obtained from your campus Human Resources office.
  3. The initiator of the Create Additional Pay Edoc begins by choosing the appropriate earn code and reason combination. For payments under the Mobile Plan and Device Allowance policy, Digital and Voice Allowance (DVA) should be chosen. DCA will auto-populate as the reason code for mobile plans and devices. After selecting an effective date, the initiator must enter the Earnings End 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.
  4. 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.

B. Reimbursement payments:

In general, the Mobile Plan and Device Allowance policy allows payment to an employee 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, one year, etc.). Because this allowance is non-taxable, do not gross it up.

CROSS
REFERENCE:

The financial policy titled Mobile Plan and Device Allowance should be reviewed 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:

See Accounting Administration Policy I-1, Payroll Policy I-480, Mobile Plan and Device Allowance: FIN-ACC-1-480

RESPONSIBLE
ORGANIZATION:
Financial Management Services