We don’t have a corporate cell phone program. I am curious if other companies reimburse employees for business use of personal cell phones and if so, what is your policy? How is the reimbursable amount determined or is a flat amount?
I have worked for various organization (all multinationals) and had in the past, limits based on the position hold by employees, however since the consistent reductions of contracts costs available, in Europe and North America/Australia, the company had corporate contracts which include everything from roaming/calls in country and abroad with very limited flat cost. If you have employees spread all around the world, where calls might be extremely costly from country to country, they can still use internet calls to keep cost under control but I would investigate with them which kind of contracts they can have on their country and paying on those.
If the company doesn't provide mobile phone, still can provide the most relevant contract convenient for the company and pay the flat rate of those contracts via expense reports.