[2025] Pass APA FPC-Remote Premium Files Test Engine pdf - Free Dumps Collection
New 2025 Realistic FPC-Remote Dumps Test Engine Exam Questions in here
NEW QUESTION # 71
What authority controls the frequency with which employees must be paid?
- A. state laws
- B. FLSA rules
- C. IRS rules
- D. Local laws
Answer: A
NEW QUESTION # 72
All of the following types of compensation are included in calculating an employees regular rate of pay for overtime purposes except:
- A. production bonus of $15
- B. 4 hours paid but not worked
- C. shift premiums
- D. 4% cost of living adjustment
Answer: B
NEW QUESTION # 73
What is the employer's social security tax rate in 2020?
- A. 7.65%
- B. 1.45%
- C. 12.4%
- D. 6.2$
Answer: D
NEW QUESTION # 74
Which of the following forms of identification CANNOT be used in Section 2 of Form I-9?
- A. Driver's license
- B. School ID card with photo
- C. Employee badge
- D. Voter's registration card
Answer: C
Explanation:
* Employee badges (B) are NOT acceptable as proof of identity for Form I-9.
* Acceptable IDs include passports, driver's licenses, and other government-issued documents.
References:
* USCIS Form I-9 Acceptable Documents List
NEW QUESTION # 75
What does an employer use to calculate the amount to withhold for a child support withholding order?
- A. disposable pay
- B. taxable wages
- C. take home pay
- D. net pay
Answer: A
NEW QUESTION # 76
The lowest priority is given to which of the following time management categories?
- A. Not urgent and not important
- B. Not urgent but important
- C. Urgent but not important
- D. Urgent and important
Answer: A
Explanation:
TheEisenhower Matrixis a time management framework that categorizes tasks by urgency and importance:
* Urgent & Important: Must be done immediately (e.g., payroll processing).
* Not Urgent but Important: Planning and strategic tasks (e.g., compliance training).
* Urgent but Not Important: Tasks that may be delegated (e.g., responding to non-critical emails).
* Not Urgent & Not Important:These tasks have the lowest priorityas they do not contribute significantly to productivity (e.g., unnecessary meetings).
References:
* Eisenhower Matrix Time Management Framework
* Payroll Management Best Practices (Payroll.org)
NEW QUESTION # 77
All of the following statements are correct regarding independent contractors EXCEPT that they:
- A. Receive a salary
- B. Can end the relationship at any time
- C. Risk profit or loss
- D. Can hire assistants
Answer: A
Explanation:
Comprehensive and Detailed Explanation:Independent contractors do NOT receive a salary.They:
* Invoice for services renderedrather than receivingfixed wages.
* Risk profit or loss(Option B) based on how they manage expenses.
* Can hire assistants(Option C) to help complete tasks.
* Can end the relationship at any time(Option D) unless bound by a contract.
* Option A (Receive a salary) is incorrectbecausesalaries are paid only to employees, not independent contractors.
Reference:
IRS - Independent Contractor vs. Employee Classification
Payroll.org - Guidelines for Contractor Payments and Taxation
NEW QUESTION # 78
When an employee is overpaid and the repayment occurs in the same year, the repayment requested is the employee's
- A. gross overpayment minus federal income tax
- B. gross overpayment minus social security and medicare tax
- C. net overpayment
- D. gross overpayment
Answer: C
NEW QUESTION # 79
Report backup withholding to the IRS using:
- A. Form 941
- B. Form W-9
- C. Form 945
- D. Form W-2
Answer: C
Explanation:
Comprehensive and Detailed Explanation:
Form 945 is used by employers to report federal income tax withheld from non-payroll payments, including backup withholding on:
Payments to independent contractors (when no valid W-9 is provided)
Certain gambling winnings
Dividend and interest payments subject to IRS backup withholding rules
Option A (Form W-9) is incorrect because Form W-9 is used by payees to provide taxpayer identification numbers (TINs), not for reporting withholding.
Option B (Form W-2) is incorrect because Form W-2 is used for employee wages and withholding, not backup withholding.
Option D (Form 941) is incorrect because Form 941 reports payroll tax withholdings, not backup withholding.
Reference:
IRS Form 945 Instructions - Annual Return of Withheld Federal Income Tax Payroll.org - Reporting Backup Withholding
NEW QUESTION # 80
What is the purpose of Form I-9?
- A. To verify the identity and employment authorization of a worker
- B. To summarize taxable wages earned during the calendar year
- C. To request an ITIN
- D. To determine how much FIT to withhold from a paycheck
Answer: A
Explanation:
Comprehensive and Detailed Explanation:FormI-9, Employment Eligibility Verification, is used by employers to:
* Verify the identity of newly hired employees
* Ensure employees are legally authorized to work in the U.S.
* Prevent illegal employment practices
* Option A (Request an ITIN)is incorrect because anITIN (Individual Taxpayer Identification Number)is requested usingForm W-7, not I-9.
* Option B (Determine FIT withholding)is incorrect becauseForm W-4is used for federal income tax withholding, not Form I-9.
* Option C (Summarize taxable wages)is incorrect becauseForm W-2summarizes taxable wages.
Reference:
U.S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions Payroll.org - Employment Eligibility Verification Guide
NEW QUESTION # 81
In 2020, an employer must pay social security tax on an employees wages up to:
- A. 127,200
- B. 132,900
- C. $128,400
- D. 137,700
Answer: D
NEW QUESTION # 82
All of the following plans are deferred compensation plans EXCEPT:
- A. 501(c)
- B. 403(b)
- C. 401(k)
- D. 457(b)
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
Deferred compensation plans allow employees to defer income taxation until retirement. These include:
401(k) (Option A) - A private-sector retirement savings plan.
403(b) (Option B) - A similar plan for nonprofits and schools.
457(b) (Option C) - A nonqualified deferred compensation plan for government employees.
Option D (501(c)) is incorrect because it refers to tax-exempt organizations under the IRS code, not a deferred compensation plan.
Reference:
IRS - Tax Treatment of Deferred Compensation Plans
Payroll.org - Retirement Plan Payroll Compliance
NEW QUESTION # 83
When testing a payroll business continuity plan, all of the following tasks are critical to issuing payments to employees EXCEPT:
- A. Validating system access.
- B. Adding a new cost center.
- C. Printing paychecks.
- D. Creating the ACH file.
Answer: B
Explanation:
A payroll business continuity plan (BCP) is designed to ensure payroll processes continue during a disruption.
Critical tasks include validating system access, creating ACH files, and printing paychecks.Adding a new cost center is NOT criticalto issuing payroll, as it primarily affects financial reporting rather than payment processing.Payroll.orgrecommends focusing on system access, banking functions, and ensuring payroll runs smoothly.
References:
* Payroll.org, Business Continuity and Disaster Recovery Guidelines
* IRS Publication 15 (Employer's Tax Guide)
NEW QUESTION # 84
As of December 31, 2024, what is the MAXIMUM amount, if any, a 49-year-old employee can contribute to a 401(k) plan?
- A. $7,500.00
- B. $30,500.00
- C. $23,000.00
- D. No Limit
Answer: C
Explanation:
Comprehensive and Detailed Explanation:For2024, the401(k) contribution limitis:
* $23,000.00 for employees under 50 years old.
* $30,500.00 for employees 50 and older(includes$7,500 catch-up contribution).
Since the employee is49 years old, theydo not qualify for the catch-up contribution, so the maximum contribution is$23,000.00.
Reference:
IRS - 401(k) Contribution Limits for 2024
Payroll.org - Retirement Plan Payroll Compliance
NEW QUESTION # 85
Which of the following statements is TRUE regarding the pre-notification process?
- A. Sent at least five days prior to payday
- B. Required prior to direct deposit beginning
- C. Verifies the employee's name is on the bank account
- D. Involves sending a zero-dollar transaction through ACH
Answer: D
Explanation:
Comprehensive and Detailed Explanation:Apre-notification (pre-note) processis used by payroll departments to verifybanking detailsbefore initiatingdirect depositpayments.
* Azero-dollar transactionis sent viaACH (Automated Clearing House)to ensureaccount validity.
* This stepprevents payment errorsandfraudulent transactions.
* Option Ais incorrect becausepre-notes are usually processed 3-6 days before payday, but not necessarilyfivedays in all cases.
* Option Bis incorrect becausenot all employers require a pre-note before direct deposit begins.
* Option Cis incorrect becauseACH verification does not confirm the employee's full legal name.
Reference:
National Automated Clearing House Association (NACHA) - ACH Pre-Notification Guidelines Payroll.org - Direct Deposit Compliance Rules
NEW QUESTION # 86
Which of the following plans may be treated as a nonqualified plan?
- A. 457(b)
- B. 403(b)
- C. 401(k)
- D. 408(p)
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
A 457(b) plan is a nonqualified deferred compensation plan offered primarily to government and tax-exempt employees.
Option A (401(k)) and Option B (403(b)) are qualified retirement plans under ERISA.
Option C (408(p)) refers to a SIMPLE IRA, which is also a qualified plan.
Reference:
IRS - 457(b) Plan Rules and Compliance
Payroll.org - Qualified vs. Nonqualified Retirement Plans
NEW QUESTION # 87
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