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Business and Financial Policies and Procedures

Request an Employee Stipend for Mobile Communications

Policy Statement

In general, the University discourages providing stipends for mobile communications equipment/service plans to individual employees. However, when the benefit of stipends justifies the cost to the University, units are authorized to give employees mobile communications stipends.

Employees may receive a taxable stipend that defrays the cost of using personally-owned mobile communications equipment and data or Internet service plans for University business. These stipends must be approved by college-level chief executives (deans, vice chancellors, or associate vice presidents). At the discretion of the campus, additional approvals may be required.

Stipends are not to exceed the established annual limits:

  • $500 per year - for mobile communications device only
  • $500 per year - for data or Internet service plan only
  • $900 per year - for both mobile communications device and data or Internet service plan

Stipends may not be grossed-up for tax purposes. Stipends may not be applied retroactively. At the discretion of the campus, additional restrictions may be applied.

The University will not reimburse employees for business use of personally-owned mobile communications equipment or related service plans, including Internet service plans. Mobile communication and data/Internet business expenses incurred while in travel status will continue to be reimbursed through the travel reimbursement process.

Employees are not permitted to receive both a stipend and a University-owned mobile communications device.

Before You Begin

Before you request an employee stipend for mobile communications:

  1. Make sure that the employee's job requires the use of mobile communications equipment and/or data or Internet service plans. Consult Question #1 of FAQs for guidance on how to determine the business need.
  2. Consult Question #2 of FAQs for allowed Mobile Communications devices.
  3. Ensure that the intended stipend does not exceed established annual limits.
  4. Keep in mind the stipend may not be grossed-up for tax purposes.
  5. Become familiar with additional restrictions established by your campus.


To request an employee stipend for mobile communications:

  1. Complete the appropriate campus form.
  2. Have the form approved and signed by your college-level executive. At the discretion of the campus, additional campus-level approvals may be required.
  3. Using the HR Front End (HRFE) system, submit and attach the approved stipend request to your campus HR (or Employee Relations and Human Resources for employees in University of Illinois System Offices).
  4. HR processes the request by adding the stipend amount to the employee's appointment.
  5. Retain a copy of the submitted, approved form in your unit as documented evidence that the request was approved by your college-level chief executive.

Stipends remain in force until the employing unit notifies the campus HR office to remove the stipend from the employee's appointment.

Stipend or Purchase Request

Stipend or Purchase Exception Request

College-Level Employee Stipend Approval
Stipend or Purchase Exception Request

University of Illinois System Offices:
College-Level Employee Stipend Approval

FAQs for Mobile Communications
UIC Mobile Communications Policy Guidelines
Urbana-Champaign Campus Administrative Manual, Purchase and Reimbursement of Expenses for Mobile Communications Equipment and Related Service Plans
HR Front End Training

Last Updated: January 9, 2017 | Approved: Senior Associate Vice President for Business and Finance | Effective: September 2012

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