Hi. My young company has handled corporate cellphone policy (reimbursement) inconsistently over the years. Currently we have employees with their own phones and plan that get reimbursed via AP (some 100% at exec level and others a fixed amount) and we have a few folks on a company plan that the company pays 100%. In reviewing the IRS regs it seems clear that we don't comply since we aren't requiring substantiation of business vs personal time. I want to keep things simple and allow for max company reimbursement in both cases (personal phone or company provided) as our team get email and calls outside "business" hours 24/7. Does anyone have a recommend here? From reading the regs, if doesn't seem like we can reimburse 100% unless an employee has a personal phone outside the company provided phone and for personal phones, I don't see any room to reimburse 100%. My CPA has told me that most small companies don't comply with IRS regs due to either materially and/or cost of compliance (who has time to mark up their phone bill line by line?)
Any thoughts or suggestions about corp. cellphone policy are appreciated.