[2024] Pass Key features of FPC-Remote Course with Updated 134 Questions
FPC-Remote Sample Practice Exam Questions 2024 Updated Verified
The APA FPC-Remote exam is administered by the American Payroll Association (APA), which is the leading organization for payroll professionals in the United States. The APA offers a range of resources and services to support payroll professionals, including training, networking opportunities, and certification programs. The FPC-Remote certification exam is one of the most popular certification programs offered by the APA.
APA FPC-Remote exam is an online, remote proctored exam that can be taken from anywhere with internet access. FPC-Remote exam consists of 150 multiple-choice questions that must be answered within 3 hours. The questions are designed to test knowledge of payroll concepts, laws, and regulations. FPC-Remote exam is rigorous, and candidates must score at least 300 out of 400 to pass.
NEW QUESTION # 46
All of the following deferred compensation plans limit the employee to making a deferral contribution of
$19,500 in 2020 except:
- A. 403b
- B. 401k
- C. 457b
- D. nonqualified
Answer: D
NEW QUESTION # 47
When using the Optional Flat Rate Method, which of the following items is considered when making the calculation?
- A. number of dependents
- B. filing status
- C. pay frequency
- D. taxable wages
Answer: D
NEW QUESTION # 48
Effective feedback, whether positive or negative, should be given as soon as possible after an incident
- A. TRUE
- B. False
Answer: A
NEW QUESTION # 49
An employer contributes $200 per month to an employee cafeteria plan. the pretax medical/dental package that she has chosen costs $250 per month. she contributes the extra $50 for this benefit plan. payroll must withhold:
- A. no tax from either the employee or employer contribution
- B. social security tax and medicare tax from only the employer contribution
- C. social security tax and medicare tax from only the employee contribution
- D. social security tax, medicare tax, and federal income tax from only the employee contribution
Answer: A
NEW QUESTION # 50
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. 0 hours
- C. 12 hours
Answer: B
NEW QUESTION # 51
When must overtime be paid?
- A. as soon as practically possible
- B. with the next payroll
- C. each week
Answer: A
NEW QUESTION # 52
All of the following are tax implications of a cafeteria plan except:
- A. no form W2 reporting
- B. no social security and medicare tax withholding
- C. must withhold income, social security, and medicare taxes
- D. no income tax withholding
Answer: C
NEW QUESTION # 53
All of the following regulate payments made by DD EXCEPT:
- A. consumer financial protection bureau
- B. local laws
- C. NACHA
- D. State laws
Answer: B
NEW QUESTION # 54
All of the following deductions are involuntary deductions EXCEPT:
- A. creditor garnishment
- B. child support
- C. wage assignment
- D. tax levy
Answer: C
NEW QUESTION # 55
An employer contributes $175 per month to an employee's cafeteria plan. since her husband has medical/dental coverage through his employer, she wants to take the $175 per month in cash. which of the following statements is true?
- A. this option is not available; if the amount is not spent, it is lost
- B. the $175 becomes taxable income
- C. the $175 is a tax free benefit to her.
- D. only social security tax and medicare tax are withheld from the $175 per month.
Answer: B
NEW QUESTION # 56
Under the FLSA, an employee's workday is defined as:
- A. time recorded on the employees time sheet
- B. entire time spent on the job site
- C. scheduled shift
- D. time the employee is performing principal activities
Answer: D
NEW QUESTION # 57
An exempt employee under the FLSA is exempt from:
- A. minimum wage only
- B. federal income tax withholding
- C. both minimum wage and overtime
- D. overtime payments only
Answer: C
NEW QUESTION # 58
When an employee lives and works in the same state, the employer withholds income tax for that state.
- A. TRUE
- B. False
Answer: A
NEW QUESTION # 59
An employee is married with one child. His beginning salary is $1,000 semimonthly. because of an unexpected business trip, the employee fails to submit a 2020 form W4 by his first payday. what withholding status must the employer use for his first paycheck?
- A. single/married filing separately, entry in step 3 for one dependent
- B. married filing jointly, no entries in steps 2,3,4
- C. single/married filing separately, no entries in steps 2,3,4
- D. married filing jointly, entry in step 3 for one dependent
Answer: C
NEW QUESTION # 60
One of the options in an employee's cafeteria benefit plan is a dependent care flexible spending account. He earnmarked $100 per month to the account to pay for child care but spent only $1000 by the end of the plans grace period. At the end of the grace period, what happens to the $200 left in the account?
- A. he can use it to buy an additional benefits
- B. it will carry over to the next year
- C. the amount is forfeited
- D. it will be added to his taxable income
Answer: C
NEW QUESTION # 61
Which of the following employee benefits is nontaxable compensation?
- A. company vehicle (business use)
- B. gifts, prizes awards
- C. moving expense
- D. company vehicle (personal use)
Answer: A
NEW QUESTION # 62
Checking inputs or outputs against predetermined constraints is called:
- A. validity edit
- B. system safeguard
- C. internal control
- D. parallel test
Answer: A
NEW QUESTION # 63
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The FPC-Remote exam is designed for individuals who are new to the payroll industry or who have less than two years of experience in the field. FPC-Remote exam covers a wide range of topics related to payroll, including payroll processing, payroll taxes, employee benefits, and basic accounting principles. By passing the FPC-Remote exam, individuals can demonstrate to employers that they have a solid understanding of the fundamental concepts and practices of payroll and are ready to take on more advanced roles in the industry.
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