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FPC-REMOTE Real Exam Questions

Fundamental Payroll Certification

133 questions available · Page 1 of 14

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Question 1 Single choice

When using the Optional Flat Rate Method, which of the following items is considered when making the calculation?

  1. A

    taxable wages

  2. B

    pay frequency

  3. C

    filing status

  4. D

    number of dependents

Show answer and explanation

Correct answer: A

Question 2 Single choice

A waitress is paid $2.25 per hour and she receives $225 in tips during the week. She works 4o hours per week.

Which of the following is true?

  1. A

    her employer is allowed to reduce her cash wage to no less than $2.13 per hour

  2. B

    her base pay must be increase to $4.5 per hour after a 90 day training period.

  3. C

    she must be paid $5.12 per hour by her employer

  4. D

    her base salary must be raised to $3 per hour to comply with fed min wage requirements.

Show answer and explanation

Correct answer: A

Question 3 Single choice

Which of the following is the best method of guarding against phantom employees?

  1. A

    monthly bank reconciliation

  2. B

    validity edits

  3. C

    physical payout

  4. D

    audit trails

Show answer and explanation

Correct answer: C

Question 4 Single choice

If you need very rapid response time with minimal lag between input and output into your computer system, look for:

  1. A

    batch processing

  2. B

    remote entry processing

  3. C

    real time processing

  4. D

    network processing

Show answer and explanation

Correct answer: C

Question 5 Single choice

When an employee lives and works in the same state, the employer withholds income tax for that state.

  1. A

    TRUE

  2. B

    False

Show answer and explanation

Correct answer: A

Question 6 Single choice

The amount of federal income tax that is withheld from an employees regular wages is determined by a formula that uses all of the following items except:

  1. A

    employees taxable wages

  2. B

    pay period

  3. C

    a flat rate

  4. D

    filing status

Show answer and explanation

Correct answer: C

Question 7 Single choice

All of the following statements about FLSA overtime regulations are true EXCEPT:

  1. A

    a bonus paid under a union contract is included in the regular rate of pay

  2. B

    a holiday bonus, paid at the discretion of the employer is excluded from the regular rate of pay

  3. C

    the weeks regular rate of pay must include shift premiums

  4. D

    employers must pay overtime when employees work more than 8 hours in a workday.

Show answer and explanation

Correct answer: D

Question 8 Single choice

If an employee provides an invalid form w4, the employer must:

  1. A

    accept the form until the employee completes a new form.

  2. B

    implement the form and notify the IRS

  3. C

    refuse to accept the form

  4. D

    implement the form as is

Show answer and explanation

Correct answer: C

Question 9 Single choice

What is the employer's social security tax rate in 2020?

  1. A

    1.45%

  2. B

    6.2$

  3. C

    7.65%

  4. D

    12.4%

Show answer and explanation

Correct answer: B

Question 10 Single choice

When making a supplemental wage payment to an employee whose supplemental YTD wages exceed
$1,000,000 what tax rate is used to calculate federal income tax withholding?

  1. A

    6%

  2. B

    22%

  3. C

    24%

  4. D

    37%

Show answer and explanation

Correct answer: D