IV:06:02 Employer Provided Cellular Devices


Volunteer State Community College recognizes the need that certain employees have for use of a cellular phone and/or PDA (personal digital assistant) to perform work duties and responsibilities. Volunteer State Community College will provide eligible employees an allowance for approved cellular device services.

I. Qualifications

To qualify for a cellular device allowance, the employee must meet one or more of the following justifications:

  • Employee is required to respond to critical system failures or service disruptions and/or,
  • Employee is required to have immediate communications capability to address issues/problems/emergencies and/or,
  • Employee routinely travels off site on VSCC business, and
  • Employee must complete an Agreement for a Cellular Device Allowance for Cellular Telephone and/or PDA Service and receive approval from the appropriate supervisors and the Vice President for Business and Finance.
  • II. Responsibilities

    Vice President Business and Finance

    The Vice President of Business and Finance is responsible for:

    • Insuring that the employee meets the qualifications to receive the allowance as provided by the requirements/justifications of the policy,
    • Forwarding a copy of the completed Agreement form to the Office of Payroll Services, and
    • Investigating and reporting any suspected policy violations to the College President.


    The employee is responsible for:

    • Providing their Supervisor and the College with their cell phone number,
    • Providing a copy of the service agreement for all approved device services to the Office of Payroll Services,
    • Maintaining service for the approved device(s),
    • Minimizing the use of the cell phone and/or PDA while operating a vehicle and using hands free accessories whenever possible to maximize attentiveness while driving, and
    • Notifying the appropriate Supervisors and VP of Business and Finance if the phone/PDA service is discontinued.

    IV. Payment of Cellular Device(s) Allowance

    Each month the eligible employee will be provided an allowance for cell phone service and/or for PDA service. The monthly allowance, less all applicable taxes, provided to the employee for their cellular phone and/or PDA service will be paid to the employee through the employee's monthly payroll distribution. This amount will also be reported on the employee's Form W-2 as required by IRS regulations.

    VSCC Source: November 19, 2007, President's Cabinet; July 20, 2009, President's Cabinet