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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 # 21

Using the following information, calculate theFUTA tax liability:

Question # 21

Options:

A.  

$6.24

B.  

$6.60

C.  

$6.68

D.  

$6.77

Discussion 0
Question # 22

Using the following information, calculate the social security tax to be withheld.

Question # 22

Options:

A.  

$138.45

B.  

$141.47

C.  

$160.58

D.  

$202.60

Discussion 0
Question # 23

An exempt employee is being paid an annual discretionary bonus. The employee has submitted a 2020 W-4. Calculate the net pay based on the following information:

Question # 23

Options:

A.  

$3,117.50

B.  

$3,267.50

C.  

$3,603.40

D.  

$3,932.83

Discussion 0
Question # 24

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?

Options:

A.  

8:00 a.m. to 4:00 p.m.

B.  

8:15 a.m. to 4:15 p.m.

C.  

8:15 a.m. to 4:00 p.m.

D.  

8:00 a.m. to 4:15 p.m.

Discussion 0
Question # 25

Which of the following circumstances would cause a breach of confidentiality?

Options:

A.  

Furnishing payment history on a written authorization to a mortgage company

B.  

Providing benefit election information to an employee's spouse

C.  

Sharing general ledger costing data with the accounting department

D.  

Supplying payroll records to the company's legal department

Discussion 0
Question # 26

Which of the following forms is used to report federal income tax withheld from payments to an independent contractor?

Options:

A.  

Form 940

B.  

Form 941

C.  

Form 944

D.  

Form 945

Discussion 0
Question # 27

Which of the following account types has a normal debit balance?

Options:

A.  

Asset

B.  

Capital

C.  

Liability

D.  

Revenue

Discussion 0
Question # 28

All of the following resources are available to help a Payroll Professional stay abreast of regulatory changes EXCEPT the:

Options:

A.  

PAYO

B.  

DOL

C.  

FTC

D.  

IRS

Discussion 0
Question # 29

Which test is used to determine if an employer-employee relationship exists?

Options:

A.  

Time Test

B.  

Substantial Presence Test

C.  

Permanent Resident Test

D.  

Common Law Test

Discussion 0
Question # 30

All of the following employee information is required when reporting unclaimed wages EXCEPT:

Options:

A.  

Last Known Address

B.  

Employee’s Full Name

C.  

Employee’s Date of Birth

D.  

Payment Amount and Date

Discussion 0

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