aPHR Compensation and Benefits 2

Question 1

Which federal law requires employers to provide unpaid, job-protected leave for certain family and medical reasons?

Accepted Answer

FMLA

Answer

The Family and Medical Leave Act (FMLA) entitles eligible employees to up to 12 weeks of unpaid, job-protected leave per year.

Question 2

A company wants to tie employee pay directly to individual output units produced. Which pay structure best fits this approach?

Accepted Answer

Piece-rate pay

Answer

Piece-rate pay compensates employees a fixed amount for each unit they produce, directly linking pay to output.

Question 3

What is the primary purpose of a 401(k) plan?

Accepted Answer

Allow employees to save pre-tax income for retirement

Answer

A 401(k) is a defined contribution retirement plan allowing employees to contribute pre-tax earnings, reducing current taxable income.

Question 4

Which concept describes the legal requirement that men and women in the same establishment performing substantially equal work must receive equal pay?

Accepted Answer

Equal Pay Act

Answer

The Equal Pay Act of 1963 prohibits wage discrimination based on sex for substantially equal work performed under similar conditions.

Question 5

An employer offers a flexible spending account (FSA). What is a key characteristic of an FSA?

Accepted Answer

Unused funds are typically forfeited at year-end

Answer

FSAs operate on a 'use-it-or-lose-it' rule where unused funds generally must be forfeited at the end of the plan year.

aPHR - Associate Professional in Human Resources Practice Test

aPHR - Associate Professional in Human Resources Practice Test

aPHR Compensation and Benefits 2