Mobile phone reimbursement scheme
effective date April 2021
- The allowance applies to colleagues who necessarily need a mobile phone to carry out their work or duties.
- The allowance consists of a monthly net payment via the colleague's salary.
- The reimbursement meets the necessity criterion as part of the (fiscal) Work Expenses Regulation.
- The Lead Link of the colleague determines whether the use of the telephone is necessary for the execution of the role and whether the allowance is applicable.
- The reimbursement is set at € 25.00 net per month. Reimbursement is to cover telephone costs incurred in the performance of the work. This includes the purchase of the telephone, maintenance, insurance as well as the monthly telephone costs in the form of a subscription, in the broadest sense of the word. The Employer may apply an indexation to the compensation as a result of increasing costs.
- The remuneration can be withdrawn by the Lead Link if, due to changed circumstances, the remuneration is no longer necessary for the performance of the role. Monitoring this is the responsibility of the Lead Link.
- The allowance ends in the event of inactivity and prolonged absence through illness, and in the event of a period of unpaid leave
- The allowance should be used for the purchase, insurance, maintenance and timely replacement of the mobile phone. The telephone to be purchased by the colleague must meet the provisions set by the employer with regard to safety and technical requirements. Failure to comply with the provisions may result in denial of access to the employer's network and termination of the allowance.
- After the introduction of the regulation, it is no longer possible to purchase or declare phones via the employer.
- The colleague is prepared to provide any cooperation necessary to substantiate business use.
- The employer reserves the right to change or supplement these conditions unilaterally.
Assessment guideline for mobile phone reimbursement scheme
The Lead Link assesses the granting of a mobile phone allowance against the following guidelines:
- The use of the mobile phone is genuinely necessary for the performance of the work or duties.
- The necessity must be present in the colleague's profession. It must always be explainable to the tax authorities.
- It must be appropriate to the role/role package of the colleague.
- The extent to which a colleague must be available counts. This must cover a large part of the working time.
- The telephone allowance is necessary now and in the future. The allowance is only granted in case of long-term necessity.
- For colleagues who, at the introduction of this scheme, have a mobile phone provided or reimbursed by the employer that is one year old or less, a waiting period of one year applies after the provision/compensation. After that year, the colleague can qualify for the reimbursement scheme.
- Only colleagues who are employed by the employer and have a contract of employment of at least 0.5 FTE are eligible for the reimbursement scheme. Colleagues without an employment contract with the employer and trainees are not eligible for the compensation scheme.