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APA Fundamental Payroll Certification Sample Questions:

1. What does an employer use to calculate the amount to withhold for an IRS tax levy?

A) take home pay
B) taxable wages
C) disposable pay
D) net pay

2. During thanksgiving week, a nonexempt employee was paid for the following hours:
sun- none
mon- 10 hours worked
tues- 10 hrs work
weds- 8 hr sicks day
thurs- 8 hr holiday
fri-8 hr vacation
sat- 8 hr work
How many overtime hours, if any, did the ee work?

A) 4 hours
B) 12 hours
C) 0 hours

3. An employer maintains its employee master file in computer files. which of the following statements is true?

A) there is no federal requirement to update the data monthly
B) under federal law, the employer is required to keep a backup of these records
C) employment records must be kept for 7 years

4. Which of the following records must be kept for 4 years:

A) OSHA records
B) hours worked
C) voided payroll checks
D) time cards

5. A receptionist has agreed to work afternoons at the company until the company can find a full time replacement. what is the receptionists status?

A) employee
B) independent contractor under reasonable basis
C) independent contractor under common law

Solutions: