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Supplemental to University Policy 602.10, Mobile Communication Device Allowances and MCD Procedures.

  1. The updated nontaxable allowance amounts were established after performing market comparisons of average rates for voice and data services offered by four mobile service providers in North Carolina.
  2. This is the approach recommended by the UNC System Office and by the North Carolina Office of State Budget and Management (OSBM) for establishing allowance amounts at the University level.


The updated allowance amounts are not considered taxable compensation, whereas the previous allowance amounts, although slightly higher per month, were included in your taxable income.

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