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Free Fundamental Payroll Certification Practice Questions

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Exam style questions across every FPC-Remote domain

Last Update 3 days ago
Total Questions : 145

Start with our free FPC-Remote practice questions, carefully crafted to mirror the domains, phrasing, and difficulty of the real American Planning Association exam. Each FPC-Remote exam question comes with a detailed rationale that explains not just which answer is correct but why the others fall short. That's how concepts stick. Use the free set to benchmark yourself: identify your APA weak domains, see where you're losing marks, and build a focused study plan in minutes.

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Question # 11

Which activity does NOT indicate a data breach has occurred?

Options:

A.  

Employee personal data change in the self-service portal

B.  

Activity in the payroll system outside normal work times

C.  

Excessive requests received for certain files or information

D.  

Employee accounts have been locked without explanation

Discussion 0
Question # 12

Which of the following items is NOT found on an employee’s master file?

Options:

A.  

Marital status

B.  

Date of birth

C.  

Address

D.  

SSN

Discussion 0
Question # 13

Which account type is used to classify accrued, but not yet taken, paid leave that is carried over from one year to the next?

Options:

A.  

Current assets

B.  

Deferred assets

C.  

Expenses

D.  

Long-term liabilities

Discussion 0
Question # 14

Employer's federal quarterly employment taxes are reported on:

Options:

A.  

Form 940

B.  

Form 941

C.  

Form 944

D.  

Form 945

Discussion 0
Question # 15

Which of the following forms is used by an employer to file an annual return of withheld FIT from nonwage payments?

Options:

A.  

Form 940

B.  

Form 941

C.  

Form 944

D.  

Form 945

Discussion 0
Question # 16

Using the following schedule for an employee who earns $9.00 per hour, calculate the overtime premium required under the FLS

A.  

Question # 16

Options:

A.  

$0.00

B.  

$4.50

C.  

$9.00

D.  

$13.50

Discussion 0
Question # 17

The due date for filing Form 941 is the:

Options:

A.  

Last day of the current quarter

B.  

15th of the month following the end of the quarter

C.  

Last day of the month following the end of the quarter

D.  

First day of the month following the end of the quarter

Discussion 0
Question # 18

Which of the following data elements is needed to calculate an employee’s net pay from gross pay?

Options:

A.  

Rate of pay

B.  

Hours worked

C.  

Shift differential

D.  

Withholding status

Discussion 0
Question # 19

Using the percentage method for automated payroll systems, calculate the federal income tax withholding based on the following information:

Question # 19

Options:

A.  

$18.65

B.  

$26.92

C.  

$39.04

D.  

$41.69

Discussion 0
Question # 20

Which of the following awards are included in an employee's taxable income?

Options:

A.  

A $5.00 restaurant gift card

B.  

A coupon for a free holiday turkey

C.  

A wearable fitness tracker for a safety award

D.  

An engraved clock, valued at $100.00, to celebrate an employee's retirement

Discussion 0

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