MOBILE and SMART TELEPHONES Policy on the Reimbursement of Private Calls
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1 NIPEC/14/15 (replacing NIPEC/13/13) NORTHERN IRELAND PRACTICE AND EDUCATION COUNCIL FOR NURSING AND MIDWIFERY Policy on the Reimbursement of Private Calls August 2014 Review Date: April 2016 Centre House 79 Chichester Street BELFAST BT1 4JE Tel: (028)
2 1.0 Introduction 1.1 This policy has been produced by NIPEC to inform staff on the reimbursement of the cost of private calls from mobile telephones 1 provided by NIPEC. For the purposes of this policy, private calls includes texts, multi-media messaging services (MMS) and other forms of contact or access to the internet that may incur a charge by the mobile phone provider. 1.2 In order to ensure that named staff, whilst out of their office, may be facilitated in their daily work by remaining in contact with or contactable by NIPEC, mobile telephones have been assigned to these individuals. 1.3 NIPEC s definition of a mobile telephone is a telephone not physically connected to a landline and includes a car telephone. It does not, however, include a cordless telephone or a telepoint telephone. 1.4 All NIPEC phone accounts are monitored and users will be responsible for providing an explanation of call charges if requested. 1.5 This policy updates the previous policy, reference NIPEC/13/ Responsibilities 2.1 Whilst mobile phones are no longer taxable by the Inland Revenue as a benefit in kind current guidance from the Directorate of Finance and Personnel advise that: It is considered reasonable that staff benefiting from the private use of mobile phones provided for official use should make some financial contribution to the fixed costs in addition to paying the direct costs of private calls. Therefore, NIPEC, has produced these guidelines to inform staff that the full cost of private calls will be payable by them. Agreement to this proviso will have to be confirmed in writing by signing the attached declaration. 2.2 NIPEC s definition of private use for this policy means any use to make calls, or accept reverse charge calls, other than those made wholly, exclusively and necessarily in the performance of an officer s duties. 2.3 The Inland Revenue define full cost to mean the cost of private calls plus a proportionate share of the value of the equipment rental costs. The guidelines issued by the Department of Finance and Personnel in this matter which have been accepted by the Inland Revenue are: The payment of the cost of calls plus a 10% mark-up plus VAT. 2.4 The Department have agreed the above terms with the Trade Union Side of the Central Whitley Council. 1 Reference within this document and annexes to Mobile Telephones includes Smart Phones 2
3 3.0 Organisational Aspects 3.1 If you have the use of a NIPEC mobile telephone then you must keep a record of any private calls as you will be required to reimburse the cost of the calls plus 10% to cover fixed costs plus VAT. A template is attached at Appendix A to facilitate the calculation of your individual costs and should be duly completed when applicable. 3.2 Upon receipt of the monthly invoice from the mobile telephone supplier the individual statements for each mobile will be forwarded to the appropriate officer to carry out the following actions: Clearly identify on the statement all personal calls (the use of a highlighter will suffice); Sign and date the top of each page of the statement; and Return the statement together with a copy of the calculation template (see Appendix A), a cheque made payable to NIPEC, and payment slip (see Appendix B). 4.0 Queries 4.1 Any enquiries about the content or application of the terms of this policy document should be addressed to Corporate Services Manager in the first instance. Signed: Date: Chief Executive 3
4 Mobile Telephones Declaration of Undertaking USER NAME: MOBILE NUMBER: I, declare that I have: a) received a copy of NIPEC policy; and b) read and understood the conditions attached to the use of the mobile telephone supplied to me by NIPEC. I undertake to inform my employer of any private calls made and to make good the cost of any such calls as defined in paragraph 2.3 of the policy. Payments should be made by cheque, made payable to NIPEC, and forwarded to the Corporate Services Manager using the attached tear off slips (see Appendix A and B). SIGNED: DESIGNATION: DATE: THIS FORM MUST BE COMPLETED BY ALL MOBILE PHONE USERS AND RETURNED TO THE CORPORATE SERVICES MANAGER 4
5 Appendix A Calculation template Summary statement for Mobile Phone Number: Period: to Year: Calculation for private use Total cost of personal calls as per statement plus 10% to cover fixed costs Sub Total Plus VAT (20%) Gross cost to be reimbursed Signed: Mobile Telephone User Date: For office purposes only Calculations checked by: Date: Calculation sheet, cheque and payment slip forwarded to BSO Finance on 5
6 Appendix B Payment for private use of a mobile phone Mobile Telephone Number: Please find attached cheque (made payable to NIPEC) for as payment for the cost of private calls, plus 10% to cover fixed costs plus VAT for the Period: to Signed: Date: Payment for private use of a mobile phone Appendix B Mobile Telephone Number: Please find attached cheque (made payable to NIPEC) for as payment for the cost of private calls, plus 10% to cover fixed costs plus VAT for the Period: to Signed: Date: 6
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