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you mean everyone doesn't just use their phones for browsing non-work related things?

They do- most of them connected to the company's WiFi :)

But company doesn't know who has phone with given MAC address, while computers MACs are probably assigned to employee.

I'm sure I could trace it back to most people with high level of accuracy, as it's a small company.

It does if you have to log into the captive portal to use the wifi.