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FPC-Remote Fundamental Payroll Certification is now Stable and With Pass Result | Test Your Knowledge for Free

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Fundamental Payroll Certification

Last Update 2 days ago
Total Questions : 145

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Question # 31

A company has engaged an individual to write a sales contract. The individual receives a flat amount for the task and has an assigned time frame for completion. This individual is classified as a(n):

Options:

A.  

Leased Employee

B.  

Administrative Employee

C.  

Independent Contractor

D.  

Commissioned Salesperson

Discussion 0
Question # 32

The DOL can issue fines for all the following violations EXCEPT:

Options:

A.  

Overtime

B.  

Sick Leave

C.  

Child Labor

D.  

Minimum Wage

Discussion 0
Question # 33

The FIRST action an employer should take when a natural disaster occurs is:

Options:

A.  

Access payroll and employee information files

B.  

Determine the well-being of employees

C.  

Find temporary housing for employees

D.  

Secure interim office space

Discussion 0
Question # 34

An employee's written notice of intent to take leave under the FMLA MUST be retained by the employer for a MINIMUM of:

Options:

A.  

2 years

B.  

3 years

C.  

4 years

D.  

5 years

Discussion 0
Question # 35

Under the rules of constructive receipt, the employee is considered paid:

Options:

A.  

On the paycheck date

B.  

On the date the paycheck is cashed

C.  

When the payroll is processed and the ACH file has been created

D.  

When the wages have been made available to the employee without restriction

Discussion 0
Question # 36

An employee hired on July 1, 2021, terminates employment on September 30, 2022. What is the earliest date the employer may dispose of the Form I-9?

Options:

A.  

July 1, 2023

B.  

July 1, 2024

C.  

September 30, 2023

D.  

September 30, 2024

Discussion 0
Question # 37

An order for unpaid federal taxes is an example of a:

Options:

A.  

Bankruptcy Order

B.  

Creditor Garnishment

C.  

Voluntary Deduction

D.  

Wage Attachment

Discussion 0
Question # 38

To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?

Options:

A.  

General ledger accounts and payroll register only

B.  

Accounts payable payments and end-of-the-month balances only

C.  

Accounts payable end-of-the-month balances and general ledger accounts

D.  

Accounts payable payments and end-of-the-month balances; general ledger entries and payroll register

Discussion 0
Question # 39

Using the following information from a payroll journal, calculate the total Social Security tax liability for the first payroll of the year:

Question # 39

Options:

A.  

$3,664.20

B.  

$3,695.20

C.  

$3,881.20

D.  

$4,788.90

Discussion 0
Question # 40

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:

Options:

A.  

Common Law Test

B.  

Reasonable Basis Test

C.  

Physical Presence Test

D.  

Permanent Resident Test

Discussion 0
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