Table of Contents - Telephones

at an employee's home

• contract between the employer and the provider
  • provided solely for business use and private calls insignificant
  • private calls significant
  • private calls significant but paid for
• contract between the employee and the provider
  • rent met by employer
  • rent reimbursed to employee
  • rent where the telephone is used exclusively for business
  • business calls
  • private calls reimbursed
  • private calls paid for directly

mobile telephones

• provided by the employer
• belonging to the employee
  • rent met by the employer
  • rent reimbursed to the employee
  • rent where the telephone is used exclusively for business
  • business calls
  • private calls reimbursed
  • private calls paid for directly

Level 2 Table of Contents