无线电讯设备津贴政策

政策

The President or appropriate Vice President may authorize compensation in the form of an allowance for employees who use their personal TCE for College business. 

• 的津贴 is not based on a particular title, position or seniority, nor is it 被认为是受雇的权利. 
• Simple convenience is not a criterion for such an allowance and it may be changed 和/或随时撤回. 
• The policy assumes that for most employees the TCE will be used for both personal 以及商业用途. 

An allowance may be authorized if at least one of the following two criteria is met:

• The job function of the employee requires considerable time outside of their assigned office or work area and it is important to the College that they are accessible during 这些时间.
• The job function of the employee requires them to be accessible outside of the scheduled 或正常工作时间.

Exceptions - There may be rare circumstances where the allowance level must be adjusted 由于情有可原的情况.  主席根据副主席的建议 将批准例外情况. 

学院拥有的TCE和数据计划可以由学院提供.

目的

Tacoma Community College offers a non-taxable allowance for wireless telecommunication equipment service to employees whose duties and responsibilities require them to use 这些设备用于大学业务，这是IRS规定允许的. 此政策适用 个人及学院的通讯设备.

这项政策适用于谁

这项政策适用于学院的所有员工.

参考文献

Small Business Jobs Act of 2010, Section 2043 - effective taxable year beginning after 12/31/09.  《澳门威尼斯人在线赌场》第280F(d)(4)条(A)分段的修订;

IR-2011-93, 2011年9月14日-公告2011-72;

IRS Memo for all Field Examination Operations, September 14, 2011 Control #SBSE-04-0911-083.

定义

无线通讯设备(TCE): applies to cell phones and wireless devices used for voice, data, text and/or e-mail 通信.   这包括但不限于手机，手机与 数据套餐、平板电脑(i -pad)、无线调制解调器. 

个人拥有的TCE: those devices that the employee owns, and additionally are used for business 目的. 

学院自有TCE: are those owned by the College and used by employees and / or departments for business 目的.

过程

批准津贴

Employees whose duties and responsibilities require them to carry telecommunication 设备有资格获得津贴.  申请职业教育津贴可使用 Wireless Telecommunication 设备 (TCE) Allowance Agreement form located on the portal under Forms/Publications either at 校园 Financial Services or Human 资源.   The wireless TCE Allowance Agreement Form must be completed, and with a copy of a current service bill attached, forwarded to the President or appropriate Vice President 批准/签名.  津贴将于6月30日财政年度结束时到期， 并且必须每年以协议形式续签. 

津贴数额

建议的美元津贴是根据个别工作的需要而定. 的津贴 可能不超过员工的服务计划.  已批准的服务选项 are displayed on the Wireless TCE Allowance Agreement form located on the portal under Forms/Publications either at 校园 Financial Services or Human 资源.

Departmental policy regarding issuing allowances may be more (but not less) restrictive 大学政策.  例如，管理层可以设置较低的最大金额 反映预算资源的减少. 

 主席或适当的副主席可批准其他数额.

The employee is responsible for the purchase of the telecommunication equipment to be used, the selection of and the enrollment in an appropriate service plan, termination 条款、付款条件和处罚.  花在化妆品或技术上的额外费用 have no business purpose and additional expenses incurred under the employee’s service plan such as long distance fees, roaming fees and over-minutes usage are the personal 员工责任.

学院购买的所有教学设备均为学院财产. 

付款

The TCE allowance is paid through Payroll and is included in the employee’s check/direct 存款.  津贴在雇员的收入中作为单独的行项目显示 & 在门户网站上留下可用的付款信息.

This allowance does not increase the employee’s base salary, and is considered a non-taxable 好处. 

使用电信设备服务

If the TCE is personally owned by the employee this policy assumes it will be used 无论是个人用途还是商业用途.  持有技职津贴的雇员必须维持 一份有效的津贴合同.   Misuse of the equipment – using it in ways inconsistent with College policy or with local, state or federal laws or vendor policies – will result in immediate cancellation 关于津贴.  

 业务和评审需求

The employee’s supervisor is responsible for an annual review of the business need for a TCE allowance to determine if allowances should be changed or discontinued.

For audit 目的, the College reserves the right to request, at any time during the fiscal year, a current communication carrier service bill to assure compliance 附有已签署的津贴协议. 

If an employee is terminated, resigns, transfers or is no longer eligible for a College TCE allowance, the employee’s supervisor should promptly notify HR to discontinue the allowance payment by submitting a revised TCE Allowance Request Form noting “Discontinue Allowance as of xx/xx/xx” in the business justification section of the form.

Any TCE used for business 目的 may be “searchable” in the event of legal action 或者公开披露请求.  员工必须遵守学院的资料保密规定 和安全政策，并审查数据安全指南.

 学院自有电信设备

There are some circumstances where wireless telecommunication equipment and service 可由学院提供.

• Service and cell phone/wireless modem procurement – Cell phones and service providers may be arranged directly with the desired vendor when approved by the appropriate 副总裁和收费部门p卡..    运营商和供应商的列表 澳门威尼斯人在线赌场可从信息系统处获得.
• Tablet PC’s, including I-pads, are to be purchased through using departments.   设备 purchases and data plans must be approved by the appropriate Vice President Data plans are arranged with the desired vendor and charged to the department P-card.  一个列表 承运商和供应商的澳门威尼斯人在线赌场可从信息系统处获得. 使用跟踪 and review - It is the responsibility of the department to review monthly vendor provided invoices for appropriate useage and request detailed invoices if expenses appear non-routine.