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APA Fundamental Payroll Certification Sample Questions:
1. Which of the following plans can discriminate in favor of highly compensation employees?
A) nonqualified deferred compensation plans
B) 401k plans
C) defined contribution plans
D) section 125 plans
2. All of the following deductions are involuntary deductions EXCEPT:
A) creditor garnishment
B) child support
C) tax levy
D) wage assignment
3. Which of the following employee benefits is nontaxable compensation?
A) moving expense
B) company vehicle (business use)
C) company vehicle (personal use)
D) gifts, prizes awards
4. An employee works from midnight to 8am on a company paid holiday but does not work more than 40 hours during the workweek. under the FLSA, the employee must be paid:
A) time and one half for working the holiday
B) at least the federal minimum wage
C) double time for working the holiday
D) a shift differential for working the late night shift
5. When an employee begins to receive social security benefits, the employer no longer needs to withhold social security and medicare taxes.
A) False
B) TRUE
Solutions:
Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: B |
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