The Labor Code provides that an "employer shall indemnify his or her employee for all necessary expenditures or losses incurred by the employee in direct consequence ofthe discharge of his or her duties." Labor Code § 2802(a).
Recently, the court interpreted this statute this rule in the context of employee cell phone bills for work-related calls. Even if your employees have an unlimited calling plan, they are still entitled to reimbursement for a reasonable percentage of their work related calls. Cochran v. Schwan's Home Service, Inc. (2014) 228 Cal.App.4th 1137. If you've got employees using their personal cell phones for work, call me so we can discuss how to address this in your business.