FPC-REMOTE Dumps Help You Study Objectives

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January 6, 2024

By practicing with FPC-REMOTE exam-like questions, you can identify areas where you may need to focus your studies. Payroll FPC-REMOTE dumps can help you create a more targeted study plan and avoid wasting time studying topics you already know well. Taking FPC-REMOTE dumps can help you get used to the format and structure of the real exam. FPC-REMOTE dumps can help you feel more comfortable and confident on exam day, which can improve your chances of success. Practice Payroll FPC-REMOTE exam free dumps below.

Page 1 of 5

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

On the paycheck date

On the date the paycheck is cashed

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

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

2. Examples of positive active listening through body language include all of the following actions

EXCEPT:

Avoiding slouching posture.

Shrugging your shoulders.

Making eye contact.

Nodding your head.

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

Last Known Address

Employee’s Full Name

Employee’s Date of Birth

Payment Amount and Date

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

General ledger accounts and payroll register only

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

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

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

5. An employer who takes the tip credit has an employee who worked 25 hours and received $100.00 in tips. Calculate the employee's gross pay.

$81.25

$153.25

$181.25

$281.25

6. A payroll employee has just entered a group of timecards for one of their 25 retail stores.

What is the BEST way to verify that the data was entered accurately?

Review a few employees from the batch

Check totals on the check register

Review earnings report after payroll is processed

Run a batch total report

7. 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:

Common Law Test

Reasonable Basis Test

Physical Presence Test

Permanent Resident Test

8. An independent contractor status is indicated if the worker:

Receives a Form W-2.

Completes a Form W-4.

Is not required to complete Form I-9.

Is not required to complete Form W-9.

9. What is the purpose of the ACA legislation?

Financial reform

Healthcare reform

Income tax reduction

Supplemental tax increase

10. All of the following activities are examples of an internal control EXCEPT:

Storing backup files on-site

Segregating job duties

Rotating job duties

Restricting access to the system

Page 2 of 5

11. All of the following criteria are used to determine FMLA eligibility EXCEPT the number of:

Company Employees

Dependents in the Household

Hours Worked in the Previous 12 Months

Employees within 75 Miles of the Worksite

12. What is the purpose of Form I-9?

To request an ITIN

To determine how much FIT to withhold from a paycheck

To summarize taxable wages earned during the calendar year

To verify the identity and employment authorization of a worker

13. When a payer receives a “B” Notice, it must send a copy of the notification to the payee within:

15 days.

30 days.

60 days.

90 days.

14. When an employer allocates tips, which of the following statements is TRUE?

Allocated tips are subject to federal income tax withholding

The employer is not liable for amounts incorrectly allocated

Report the allocated amount on the employee’s Form W-2

No allocation is made for any reported tips

15. The purpose of grossing-up an amount to an employee is to:

Calculate and withhold taxes from payment per Form W-4

Treat payment as tax-exempt

Calculate and pay taxes on behalf of the employee

Treat payment as a non-taxable benefit

16. Workers’ compensation payments are excluded from gross income and employment taxes EXCEPT when the amounts received:

Are related to injuries suffered on the job.

Are not related to illnesses suffered on the job.

Do not exceed the benefits provided under the state workers' compensation law.

Do not exceed the benefits provided under the federal workers' compensation law.

17. A payroll employee has just entered a group of timecards for one of their 25 retail stores.

What is the BEST way to verify that the data was entered accurately?

Review a few employees from the batch

Check totals on the check register

Review earnings report after payroll is processed

Run a batch total report

18. When testing a payroll business continuity plan, all of the following tasks are critical to issuing payments to employees EXCEPT:

Validating system access.

Adding a new cost center.

Creating the ACH file.

Printing paychecks.

19. Which of the following forms of identification CANNOT be used in Section 2 of Form I-9?

Driver’s license

Employee badge

School ID card with photo

Voter’s registration card

20. Where should a firm’s business transactions FIRST be recorded?

Balance Sheet

General Ledger

Journal

Trial Balance

Page 3 of 5

21. The FLSA is enforced by which of the following entities?

DOL

ICE

IRS

SSA

22. Using the wage bracket method and the information below, calculate the employee's weekly net pay.

$230.40

$244.99

$246.90

$259.99

23. All of the following plans are deferred compensation plans EXCEPT:

401(k)

403(b)

457(b)

501(c)

24. To reconcile a general ledger tax liability account balance, verify all of the following items EXCEPT:

Entries from company accountants

Checks issued by accounts payable

Account entries against the payroll register

Account activity against the quarterly returns

25. All of the following employees are examples of phantom employees EXCEPT:

A non-existent employee set up using false information.

A remote employee that is not required to record their time.

A terminated, salaried employee whose status was purposely not changed.

A deceased employee that continues to receive pay due to lost paperwork.

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

$18.65

$26.92

$39.04

$41.69

27. On June 1st, the Payroll Department received an SUI rate change notice indicating a new rate effective January 1st of the current year. The system was not updated with the new rate until October 1st. SUI contribution recalculation will need to be done for:

2nd quarter only.

3rd quarter only.

2nd and 3rd quarters only.

1st, 2nd, and 3rd quarters only.

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

Furnishing payment history on a written authorization to a mortgage company

Providing benefit election information to an employee's spouse

Sharing general ledger costing data with the accounting department

Supplying payroll records to the company's legal department

29. The FINAL phase of the accounting process involves the:

Transactions

Journal entries

General ledger

Financial statements

30. All of the following statements about the implementation of department processes are true EXCEPT:

Each team member has a clear and concise assignment.

A backup manager is identified and participating in the project.

The standards for measuring success must be clear and specific.

Managers who delegate properly have less time to focus on work.

Page 4 of 5

31. Based on the following Section 125 Cafeteria Plan contributions, calculate the employee’s biweekly deductions.

$69.61

$75.42

$77.69

$82.92

32. To optimize customer service, policies should include attributes which are:

Reliable

Fluctuating

Interchangeable

Intangible

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

PAYO

DOL

FTC

IRS

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

PAYO

DOL

FTC

IRS

35. 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.

$120,200.00 on the following Friday; $49,000.00 on the following Wednesday

$120,200.00 on the following Monday; $49,000.00 on the following Wednesday

$169,200.00 on the following Monday

$169,200.00 on the following Wednesday

36. Payroll system security violations may result in:

Data entry errors

Unauthorized access

Validation edit failures

Unreconciled accounts

37. Payroll staff should be aware of all of the following potential warning signs of a data breach EXCEPT:

Excessive system security reset requests

Requests for large amounts of payroll data

An employee email request for a reprinted W-2 form

Payroll system activity occurring outside normal work hours

38. 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:

$3,117.50

$3,267.50

$3,603.40

$3,932.83

39. The process used to verify and validate payroll system edits or warnings is called:

Gap analysis.

Balancing and reconciliation.

Evaluating system performance.

Periodic data auditing and sampling.

40. Using the following information from a payroll register, calculate the tax deposit liability for the

payroll.

A. $7,975.00

B. $4,987.50

C. $4,480.00

D. $2,507.50

Page 5 of 5

41. IRS regulations require employers to take all of the following actions for taxable noncash awards

EXCEPT:

Gross up the value of the award

Tax the value of the award when received

Recognize the value of the award as a business expense

Include the value of the award on Form W-2 in Boxes 1, 3, and 5

42. An employee has $240,000.00 in YTD taxable wages and receives a taxable fringe benefit of $2,500.00. Calculate the Medicare and FITW using the optional flat rate method for the taxable fringe benefit.

$586.25

$606.75

$661.25

$683.75

43. The employer’s unpaid portion of payroll taxes is posted as a credit to a(n):

Asset account

Current liability account

Long-term liability account

Expense account

44. Which of the following considerations is NOT needed when implementing a shared services environment?

System needs

Processes affected

Employee acceptance

Cost of implementation

45. Failure to create a payroll ACH file is a violation of which customer service principle?

Empathy

Reliability

Responsiveness

Tangibles

46. Which of the following expenses is a non-operating expense?

Insurance

Interest paid on income taxes

Legal fees

Utilities

47. Which organization should be contacted when placing a stop payment on a check?

FDIC

NACHA

ODFI

RDFI

48. All of the following standards demonstrate effective communication techniques EXCEPT:

Empathy.

Listening.

Feedback.

Measurability.

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

$3,664.20

$3,695.20

$3,881.20

$4,788.90

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

2 years

3 years

4 years

5 years

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