Fundamental Payroll Certification Questions and Answers
To optimize customer service, policies should include attributes which are:
Even if a worker meets the definition of an employee, an employer can still treat the worker as an independent contractor if the worker passes the:
Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?
Which of the following master file components is NOT part of the employment data?
Calculate the Social Security tax to be withheld from the employee's next pay based on the following information:
Payroll liability tax accounts should be reconciled at LEAST once a:
During open enrollment, the employee elects the following deductions. What is the total of the Section 125 Cafeteria Plan deductions?
Failure to create a payroll ACH file is a violation of which customer service principle?
An upgrade to a payroll system can impact all of the following documentation within the payroll department EXCEPT:
A mechanism which facilitates local tax withholding for an employee who is working abroad, but remains on the home country’s payroll system and is paid under a tax equalization plan, is called a(n):
When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:
All of the following objectives are included in the operations of a Payroll DepartmentEXCEPT:
To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?
An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?
An employee has YTD wages in the amount of $250,000.00 and receives a $1,753.00 bonus payment. Using the optional flat rate method, calculate the federal income tax withholding from the bonus payment.
Under the FLSA, all of the following categories are defined as "white-collar" exemptions EXCEPT:
Which of the following expenses is a non-operating expense?
Which of the following simulations would NOT be performed when testing a disaster recovery plan?
The DOL can issue fines for all the following violations EXCEPT:
Specifying a defined response time for an employee's payroll-related question is a component of a Payroll Department’s:
Based on hours recorded for the 7-day workweek below, calculate the number of overtime hours, if any, under the FLSA.
All of the following criteria are used to determine FMLA eligibility EXCEPT the number of:
Which of the following forms is used by an employer to file an annual return of withheld FIT from nonwage payments?
An independent contractor status is indicated if the worker:
Employer's federal quarterly employment taxes are reported on:
A semiweekly depositor accumulates a payroll tax liability of $49,000.00 on Thursday. The next day, the company has bonus payroll with a tax liability of $120,200.00. Calculate the amount of tax deposit and its due date.
Employee privacy rights are NOT governed by:
Employees may report tips to the employer using:
When testing a payroll business continuity plan, all of the following tasks are critical to issuing payments to employees EXCEPT:
Under the FMLA, employers MUST maintain related leave records for how many years?
Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.
Workers’ compensation payments are excluded from gross income and employment taxes EXCEPT when the amounts received:
All of the following employees are examples of phantom employees EXCEPT:
Which of the following items is NOT found on an employee’s master file?
The FINAL phase of the accounting process involves the:
The FLSA is enforced by which of the following entities?
All of the following statements about the implementation of department processes are true EXCEPT:
Which of the following criteria is NOT used to determine if the worker is a nonresident for U.S. income tax purposes?
Using the following information, calculate the imputed income that MUST be included in the employee’s monthly gross pay.
Documentation on legislative changes to Forms W-2 and W-3 is initiated by which of the following organizations?
The process used to verify and validate payroll system edits or warnings is called:
When an employer engages with a leasing company to lease an employee, the employer does NOT:
Using the following information, calculate the employer's total FICA tax liability for the first payroll of the year.
