Gartner Research

How to Manage Stipends, Reimbursements and Allowances for Employee-Owned Mobility

Published: 02 April 2014

ID: G00263077

Analyst(s): Bryan Taylor , Rich Doheny


As formal bring-your-own-device programs proliferate, IT leaders must decide whether to subsidize employee-owned mobile devices. U.S. and Canadian organizations should use the best practices described here to guide this decision and to optimize subsidy entitlements, amounts and payment management.

Table Of Contents
  • Key Challenges



  • Evaluate Your Need to Provide SRAs Based on Key Drivers
  • Determine Which Employees Qualify for SRAs Based on Business Need
  • Limit SRAs to the Primary Mobile Device
  • Define Scope and Subsidy Amount Based on Typical Usage
  • Compare Your Proposed SRA Amounts With Industry Averages
  • Choose the Right SRA Management Approach Based on Your Specific Accounting Practices
    • Stipends Are Simple, but Watch the Tax Implications
    • Reimbursements: Lose the Taxes, Add the Overhead
  • Engage Your Legal, HR and Accounting Departments to Determine the Optimal Process
  • Engage Third-Party Solutions

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