This area of the payroll book will guide readers through the accounting principles and practices related to mobile allowances granted for regulatory purposes, emphasizing the importance of accuracy, compliance, and proper financial documentation.

As a general rule, additional pay for mobile devices is not provided. However, an exception is made in cases where regulatory business needs require an allowance. In such instances, a mobile plan and device allowance may be granted to support compliance with legal and industry-specific regulations. Accounting for these allowances correctly is essential. Since these allowances arise from regulatory obligations rather than discretionary benefits, they must be carefully documented and treated in accordance with applicable accounting standards. This includes determining whether the expense is classified as a business necessity and determining how it impacts payroll and tax reporting.

Policies

Review the below policies related to mobile plan and device allowances:

• FIN-PAY-001: Payroll Compliance
• FIN-ACC-620: Expenditures: Expenses and Reimbursement Under the Accountable Plan
• HR-06-80: Remote Work for Staff and Part Time Employees

Standards

Review the below standard related to mobile plan and device allowances:

• PSOPS

Checklists

There are no checklists related to this portion of the book at this time. Please check back in the future!

TRAINING MATERIALS

There are no training materials related to this portion of the book at this time. Please check back in the future!

OTHER RELATED MATERIALS

Review the below other materials related to mobile plan and device allowances:

• Form: Mobile Use Attestation
• Reference Document: SOP-TVL-05: Use of Mobile Devices and Internet Access During International Business Travel

IU Financial system reports and procedures

There are no IU financial system reports and procedures related to this portion of the book at this time. Please check back in the future!