Use of Employer-Provided Cell Phones Policy
Author: Rena Pirsos, XpertHR Legal Editor
When to Use
Employers commonly provide various types of cell phones (including smartphones and other mobile electronic devices) to employees for business purposes. As useful as they are, employees can easily abuse them for personal or some other inappropriate use. In addition, many employees who drive for work-related purposes and use a company-issued electronic device while driving, or who are likely to use a personal device for work-related reasons while driving, may talk or send text messages on them while driving for work-related reasons. Employer-provided cell phones also have employment tax implications under the Internal Revenue Code (IRC).
Accordingly, employers should have a written electronic resources policy that includes cell phone usage before providing the phones to employees. This will help prevent excessive personal usage, protect confidential company information and promote driving safety. A written policy also helps control business expenses and prevent the potential inclusion of the value of the phones in the taxable income of employees.