Pay remainder of phone contract for employee - benefit?

Hi I would like to move an employee from a personal mobile phone contract onto a business mobile phone contract where the phone is in the name of the business and the business pays the bills. The employee currently has a phone in his own name and there is 6 months left on the contract. If the business was to pay the remainder of the personal mobile phone contract ie an upfront payment to end the contract would this be a taxable benefit to the employee? Thanks

Hi,
 

It most likely it would be a taxable benefit as it would be paying an employees personal bill .

Thank you.

Thanks for your quick response.