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NEW QUESTION # 19
Which of the following items determines the disposition of unclaimed wages?
- A. no recognized procedures exist
- B. federal law only
- C. federal and state law
- D. state law only
Answer: D
NEW QUESTION # 20
The employee master file does NOT include:
- A. vacation accrual.
- B. hire date.
- C. withholding information.
- D. workweek.
Answer: D
Explanation:
Comprehensive and Detailed in-Depth Explanation:
The employee master file is a comprehensive record containing essential information about each employee. It typically includes personal details (e.g., name, address, Social Security number), employment information (e.
g., hire date, job title), compensation details, benefits information (e.g., vacation accruals), and tax withholding information. The term "workweek" refers to the standard period used by the employer to calculate wages and overtime, which is a company-wide setting rather than specific to individual employees.
Therefore, the correct answer is B. workweek.
NEW QUESTION # 21
The Employer's Tax Guide, Circular E is found in Publication:
- A. 0
- B. 1
- C. 2
- D. 3
Answer: B
Explanation:
Comprehensive and Detailed in-Depth Explanation:
TheEmployer's Tax GuideisIRS Publication 15, commonly referred to asCircular E. It contains key instructions for:
* Federal income tax withholding
* FICA and FUTA taxes
* Depositing and reporting employment taxes
Other IRS publications:
* Pub 17 = Individual Tax Guide
* Pub 51 = Agricultural Employer's Tax Guide
* Pub 80 = Federal Tax Guide for Nonresident Aliens
NEW QUESTION # 22
To build morale and motivate staff, a manager must:
- A. reward "stars" and promote competition within the team
- B. gives good reviews and raises
- C. delegate accountability to staff members
- D. be sincere and specific with praise
Answer: D
NEW QUESTION # 23
When implementing a payroll system update, it is important to perform all EXCEPT:
- A. Updating system documentation
- B. Verifying control procedures
- C. Verifying system security
- D. Updating company policies
Answer: D
Explanation:
Company policiesdon't necessarily need updating when a system is updated. However, verifying controls, documentation, and security is critical to maintaining compliance and accuracy.
NEW QUESTION # 24
The Social Security Administration's Social Security Number Verification System (SSNVS) is available to employers for:
- A. Verifying the accuracy of employee's Social Security numbers
- B. Confirming new hire information on job applications
- C. Validating Federal Employer Identification Numbers
- D. Verifying the amounts of taxes paid by employers
Answer: A
NEW QUESTION # 25
In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?
- A. The employer may be able to suspend deductions of Social Security and Medicare
- B. A special Form W-4 is required each year for that employee
- C. Employee may have been hired in violation of child labor laws
- D. Employee is exempt from federal income tax
Answer: C
NEW QUESTION # 26
The DOL can assess penalties for failing to comply with the following pay components EXCEPT:
- A. Minimum wage
- B. Overtime
- C. Regular rate of pay
- D. De minimis fringe benefits
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
TheDOL enforces FLSA, which governs:
* Overtime
* Minimum wage
* Proper calculation ofregular rate of pay
De minimis fringe benefits(like small snacks or occasional personal use of office items) are generally excluded from wages and are not regulated for enforcement.
NEW QUESTION # 27
Which of the following represents the best way of addressing an issue of an employee's poor task performance?
- A. Targeting training
- B. Reassignment to another department
- C. Relocating physical work space near the supervisor
- D. Assigning to an autocratic leader
Answer: A
NEW QUESTION # 28
Which of the following would probably not require an electronic interface from the payroll/human resources system?
- A. Payer of push money
- B. 401(k) administrator
- C. Originating bank for direct deposit
- D. External audit firm
Answer: A
NEW QUESTION # 29
An election worker not covered by a Section 218 agreement earned $2,200.00 during the year. The mandatory reporting on Form W-2 is:
- A. Boxes 1, 2, 3, 4, 5, and 6
- B. Box 1 only
- C. Boxes 1, 2, 3, 5, and 7
- D. Boxes 1, 3, and 5
Answer: B
Explanation:
Comprehensive and Detailed in Depth Explanation:
Under IRS guidelines,election workerswho arenot covered under a Section 218 agreementand who earn less than$2,200 in 2023arenot subject to Social Security or Medicare (FICA) taxes.
However, once the election worker earnsmore than $2,200in a year,only Federal Income Tax withholding applies,not FICA, if the worker is not covered under the Section 218 Agreement.
Thus,only Box 1 (wages, tips, other compensation)is required for W-2 reporting.Boxes 3 and 5 (Social Security and Medicare wages)andBoxes 4 and 6 (FICA taxes)are not required.
#Correct answer:A - Box 1 only
NEW QUESTION # 30
A procedure to have a time record signed by an employee indicates:
- A. confirmation of total hours
- B. time spent at the establishment
- C. authorization for payment
- D. hours cannot be challenged
Answer: A
NEW QUESTION # 31
In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:
- A. A sex
- B. An age group
- C. The highly paid
- D. An ethnic group
Answer: C
NEW QUESTION # 32
In a leasing arrangement, which of the following is not assumed by the leasing company?
- A. Termination of employees
- B. Hiring of employees
- C. Product research
- D. Payment of employees
Answer: C
NEW QUESTION # 33
An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of
$24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?
- A. $800.00
- B. $723.07
- C. $782.61
- D. $869.57
Answer: B
NEW QUESTION # 34
A service company sends employees overseas on assignments that last no more than 4 months at a time.
Which of the following is true with respect to the taxation of those employees?
- A. They qualify for income tax exclusion under the "bona fide residence test"
- B. They qualify for an income tax exemption under the "physical presence test"
- C. The are subject to U.S. Taxation on their pay only while in the United States
- D. They are subject to U.S. taxation on their pay for the time in and out of the country
Answer: D
NEW QUESTION # 35
A cross-functional work team is an important element of:
- A. Claim of right
- B. Management by objective
- C. Benchmarking
- D. Business process reengineering
Answer: D
NEW QUESTION # 36
Which of the following is an example of a system production control technique?
- A. Balances in liability
- B. The payroll manager periodically distributes paychecks
- C. A calendar is maintained for payroll run dates
- D. Payroll journal entries are approved by the finance manager
Answer: C
NEW QUESTION # 37
In the implementation planning stage, which of the following activities documents the existing system?
- A. Current Situation Analysis
- B. Data mapping
- C. Gap analysis
- D. Project planning
Answer: A
Explanation:
Comprehensive and Detailed In-Depth Explanation:
TheCurrent Situation Analysisis the process of documenting the current state of the payroll system, workflows, processes, and integrations. It serves as the baseline to identify improvements and gaps.
* Gap analysis= Compares current vs. desired future state
* Data mapping= Aligns old data structure to new system
* Project planning= Establishes timelines, resources
NEW QUESTION # 38
An employee terminated in December and repaid an overpayment in February of the following year.
The entries to FICA and FITW liability accounts are:
- A. Credit FICA; no entry to FITW
- B. Debit FITW; debit FICA
- C. Credit FITW; credit FICA
- D. Debit FITW; no entry to FICA
Answer: A
Explanation:
When anoverpayment is repaid in a different tax year, IRS rules restrict how it can be corrected:
* Federal Income Tax Withholding (FITW):Employerscannotadjust FITW from the prior year. Since it was already reported and deposited to the IRS, no refund or correction is allowed in the next year. So, no entry to FITWis made.
* FICA Taxes (Social Security & Medicare):Employerscanrecover both the employee and employer portions of FICA in the current year, if the overpayment is repaid. Therefore, the employer cancredit the FICA liabilityfor the amount recovered.
NEW QUESTION # 39
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