FREE Fundamental Payroll Certification Question and Answers

Question 1

An individual would be regarded as an employee of the staffing company and the agency's client to which he is allocated when it comes to evaluating legal obligations regarding workplace discrimination.

Accepted Answer

the staffing agency is a temporary employment agency

Answer

the agency controls the employee's working conditions

Answer

the employee works at the agency's job site

Answer

the agency and the client are controlled by the same parent company

Question 2

Which of the following factors does the IRS take into account when deciding whether a person should be correctly classified as an independent contractor?

Accepted Answer

Whether the individual controls how the work will be done

Answer

Whether the company for whom the individual performs work does not pay taxes on behalf of the individual

Answer

Whether the individual has a valid business license

Answer

Whether the individual controls the work that will be done

Question 3

Which regulation may lead to the ownership of unpaid wages when an employer records an employee's start and stop timings using rounding practices?

Accepted Answer

The seven-minute rule

Answer

The five-minute rule

Answer

The six-minute rule

Answer

The three-minute rule

Question 4

How many hours a 14- to 15-year-old may work each week while school is in session?

Accepted Answer

15

Answer

11

Answer

12

Answer

20

Question 5

What class of worker is not covered by the Fair Labor Standards Act (FLSA)?

Accepted Answer

All of the above

Answer

Railroad workers

Answer

Truck drivers

Answer

Movie theater employees

Question 6

Which aspect affects whether an employee contributes to Social Security and Medicare?

Accepted Answer

The income is considered taxable under Federal Insurance Contribution Act (FICA) rules

Answer

The employee is under 18 years old

Answer

The employee is employed with a nonprofit organization

Answer

The work is considered employment under federal income tax withholding requirements

Question 7

How are taxes withheld when supplemental wages are paid concurrently with regular wages?

Accepted Answer

Withholding taxes are based on the total of the wagers and supplemental wages

Answer

Supplemental wages are not subject to withholding taxes

Answer

Supplemental wages are taxed at a different withholding rate

Answer

Withholding on supplemental wages is taxed separately