CPM Leave Management & PTO Accruals Flashcards
6 cards from real CPM practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 CPM Leave Management & PTO Accruals flashcards as text
Which federal law provides up to 26 weeks of FMLA leave for a covered servicemember's caregiver?
Answer: FMLA — Military Caregiver Leave
The FMLA's Military Caregiver Leave provision extends the standard 12-week FMLA entitlement to up to 26 weeks to care for a covered servicemember with a serious injury or illness.
Under USERRA, what leave rights are provided to employees called to military service?
Answer: Job-protected leave for military service with reemployment rights upon return
USERRA requires employers to provide job-protected leave for military service and guarantees reemployment rights (with some conditions) when employees return.
When an employee on FMLA also qualifies for state paid family leave (PFL), how should payroll coordinate the two?
Answer: FMLA and state PFL can run concurrently, with the state PFL benefit satisfying the pay portion during the FMLA period
When both FMLA and state paid family leave apply, they generally run concurrently; the state PFL benefit provides pay during what would otherwise be unpaid FMLA leave.
What is the primary payroll impact of a 'bereavement leave' policy?
Answer: It determines whether pay continues during employee absence for a qualifying death, based on employer policy or applicable state law
Federal law does not require bereavement leave, so the pay treatment depends on employer policy or state law (e.g., Oregon, Illinois mandate paid bereavement leave).
How should a payroll professional record the liability for accrued PTO on the balance sheet?
Answer: As a current liability equal to the number of accrued hours multiplied by the employee's current hourly rate
Accrued PTO is recorded as a current liability based on hours earned × current pay rate, since that is the amount the employer would owe if the employee took or was paid for the leave today.
Which of the following is a key payroll compliance concern when an employee's FMLA leave spans two calendar years?
Answer: The employer must apply its chosen 12-month FMLA measuring method consistently; leave taken in year one counts against that year's entitlement, and a new entitlement begins in year two
The employer must use its chosen 12-month measuring method (calendar year, rolling backward, fixed year, etc.) consistently, with leave allocated to the year in which it was taken.