WAMCAT

Wyoming Association of Municipal Clerks and Treasurers

Cell Phone - Usage

1. Does your municipality provide cell phones for employee's use?
 
2. How does the municipality account for any personal use? (prohibited, records audited, added to W-2 etc)
 
3. Does your municipality require an employee (supervisor) to have a cell phone if they work in the field or a remote location? If not, do you use radios or ?
 
4. Do you reimburse employees for business use of a personal cell phone? If so, do you use an accountable plan, increase wages or ?
 
Lisa in Pine Haven
 

Tracey, the Town of Midwest provides cell phones for our employees.  We do not audit for personal use, but monitor any overages on the total minutes.  Reimbursing for business use on personal phones has not been an issue as they have business cell phones.  Each vehicle has a radio, but most of their work is outside the truck, so the cell phone has worked the best.  Dolly

 


I attached a copy of the Resolution we passed pertaining to cell phone use.

 

 Yes we provide cell phones for city use.  The employees that choose to use them are charged $5.00 per month as a fringe benefit which shows as taxable wages on their W-2s.  It’s hard to monitor the personal use that’s why we went with charging them the fee to use the phone.   The employees who are on-call do not get charged the $5.00 to use that phone. 

 

Hope this helps.  Let me know if you need anything else.

 

A RESOLUTION ADDING SECTION 10.13.07 OF THE CITY OF LANDER PERSONNEL REGULATIONS

10.13.07  Cell Phone Policy  Cell phones provide city employees with the ability to communicate with cooperators throughout the day and extend their reach and service to the citizens of the City of Lander.  Additionally, cell phones provide a significant safety measure to employees who are often working alone.  That can be accomplished as follows:

1.            Personally owned cell phone

                Full time employees may carry a personally owned cell phone and get reimbursed, if they choose, for any minutes of business use at a rate of $0.15/minutes.  Employees need to submit a copy of their cell phone bill, highlighting the business call, and submitting a purchase order explaining the reason for the call and to whom they called/or where called from for reimbursement, or

2.  City Owned Cell Phone

The use of a city owned cell phone is a taxable fringe benefit and will be included on the employees W-2 subject to federal income tax withholding and FICA withholding in the amount of $5.00 a month.  Any employee who is provided with a city owned cell phone will be taxed that amount.  Cell phones that are hard wired in vehicles and cell phones that are for on-call status are not considered a taxable fringe benefit. 

 

Tami E. Hitshew

Deputy City Clerk

City of Lander

307-332-2870 Office

 

Last updated 7/20/2011 1:35:05 PM