APA APA Certifications FPC-REMOTE Questions & Answers

• Question 71:

  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:

  A. employees taxable wages

  B. pay period

  C. a flat rate

  D. filing status

  Correct Answer: C

• Question 72:

  A semiweekly depositor that has a payroll tax liability of $50,000 from a Monday payroll must deposit the liability by:

  A. tues

  B. weds

  C. thurs

  D. fri

  Correct Answer: D

• Question 73:

  Which of the following types of accumulators, which one accumulates values over a period of time?

  A. segment accumulator

  B. balance accumulator

  C. compunding accumulator

  D. composite accumulator

  Correct Answer: B

• Question 74:

  Actions that control the staff in order to protect the company against fraud include all of the following except:

  A. physical payouts

  B. rotate assignemtns

  C. segregate job duties

  D. restrict system access

  Correct Answer: A

• Question 75:

  An employer contributes $200 per month to an employee cafeteria plan. the pretax medical/dental package that she has chosen costs $250 per month. she contributes the extra $50 for this benefit plan. payroll must withhold:

  A. social security tax and medicare tax from only the employee contribution

  B. social security tax, medicare tax, and federal income tax from only the employee contribution

  C. no tax from either the employee or employer contribution

  D. social security tax and medicare tax from only the employer contribution

  Correct Answer: C

• Question 76:

  Under which type of plans are employee contributions subject to social security and medicare taxes?

  A. 401k only

  B. 403b only

  C. 457b only

  D. 401k, 403b, and 457b

  Correct Answer: D

• Question 77:

  You receive a letter of inquiry concerning an employee. What should you do?

  A. follow your companys policy on the release of employee info

  B. ignore the letter becuase its the employees issue

  C. send a short letter to the agency stating that the issue is being reviewed.

  D. call the requested and tell them you plan to locate the info and send it in a few months.`

  Correct Answer: A

• Question 78:

  Which of the following statements about the FLSA overtime requirements is correct?

  A. an employer may establish one workweek for clerical employees and another for assembly workers

  B. an employer's workweek must coincide with the calendar week

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

  D. employer must pay overtime for hours worked on federal holidays

  Correct Answer: A

• Question 79:

  An employee was sick the last week in december. his paycheck, dated dec 31, 2020 was held for him until he returned to work on Jan 6, 2021. these wages are taxable:

  A. in 2020

  B. in 2021

  Correct Answer: A

• Question 80:

  All of the following deductions are involuntary deductions EXCEPT:

  A. wage assignment

  B. tax levy

  C. child support

  D. creditor garnishment

  Correct Answer: A