APA APA Certifications FPC-REMOTE Questions & Answers

• Question 51:

  A receptionist has agreed to work afternoons at the company until the company can find a full time replacement. what is the receptionists status?

  A. independent contractor under common law

  B. independent contractor under reasonable basis

  C. employee

  Correct Answer: C

• Question 52:

  An employee claims exempt from withholding on his form W4. to continue the exempt status for the next year, a new form W4:

  A. must be filed by dec 31

  B. must be filed by feb 15 of the following year

  C. is not necessary

  D. is invalid if the employee claims more than 10 dependents

  Correct Answer: B

• Question 53:

  A voluntary deduction must be:

  A. authorized by the employee

  B. deducted without the employee's permission

  C. changed to what the employer needs to deduct

  Correct Answer: A

• Question 54:

  when a payroll department does not respond promptly to a penalty notice from a governmental agency against an employee, this is an example of:

  A. poor problem solving

  B. breaching confidentiality

  C. lack of compliance

  D. responding to higher priorities

  Correct Answer: A

• Question 55:

  If a state wage and hour law requires that a nonexempt employee be paid an overtime premium when the employee works more than 8 hours in a day and the employee works the following schedule, how many overtime hours must the employee be paid?

  sun-5 mon-7 tues-6 weds-8 thurs-10 fri-8 sat-6

  A. 0

  B. 2

  C. 10

  D. 14

  Correct Answer: C

• Question 56:

  A retired safety inspector for the company was rehired as a consultant when the company expanded its plant operations. the retired employee was a natural choice. the tasks he undertook as a consultant were the same as the ones he performed before retirement. paid monthly, he has agreed to work under the direction of his old boss until the new plantfacilitates are fully operational? What is his status?

  A. independent contractor under common law

  B. independent contractor under reasonable basis test

  C. employee

  Correct Answer: C

• Question 57:

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

  A. TRUE

  B. False

  Correct Answer: A

• Question 58:

  Which of the following employee benefits is taxable compensation?

  A. workers compensation benefits

  B. health savings account

  C. sick pay

  D. qualified transportation fringes

  Correct Answer: C

• Question 59:

  For her 10 years of service, an employee was given a gold necklace valued at $100. Which of the following is true?

  A. the gift must be included in her taxable compensation

  B. the gift is tax free

  C. only social security and medicare tax should be withheld on the fair market value of the award

  D. only federal income tax should be withheld on the fair market value of the award

  Correct Answer: B

• Question 60:

  Which of the following employee benefits is nontaxable compensation?

  A. company vehicle (personal use)

  B. gifts, prizes awards

  C. company vehicle (business use)

  D. moving expense

  Correct Answer: C