Fundamental Payroll Worker Status and FLSA Flashcards
7 cards from real Fundamental Payroll Certification practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Fundamental Payroll Worker Status and FLSA flashcards as text
Under the FLSA, an employer's 'workweek' is defined as:
Answer: Any fixed, regularly recurring period of 168 consecutive hours
The FLSA workweek is any fixed, regularly recurring 168-hour (7-day) period established by the employer, which may begin on any day.
A non-exempt employee earns $15/hour and a production bonus of $150 in a week when they work 50 hours. What is the correct regular rate of pay for overtime calculation?
Answer: $18.00/hour
Regular rate = ($15 × 50 + $150) / 50 = $900 / 50 = $18.00/hour; non-discretionary bonuses are included in the total compensation before dividing by total hours.
Which of the following actions by an employer constitutes FLSA retaliation?
Answer: Terminating an employee who filed a complaint about unpaid overtime
The FLSA prohibits employers from discharging or discriminating against any employee for filing a complaint or participating in a proceeding under the Act.
Under the FLSA's computer employee exemption, which wage basis qualifies the worker for the overtime exemption?
Answer: At least $684 per week salary OR $27.63 per hour
Computer professionals may be exempt if paid at least $684/week on a salary or fee basis, or at least $27.63/hour, provided they meet the duties test.
Which IRS form is used to report the wages paid and taxes withheld for common law employees on an annual basis?
Answer: Form W-2
Employers report annual wages, tips, and withheld taxes for employees on Form W-2, which must be provided to employees and filed with the SSA.
An employer pays all employees a flat daily rate regardless of hours worked. For overtime compliance under the FLSA, the regular rate is computed as:
Answer: The total daily earnings divided by all hours actually worked that day
When workers are paid a flat daily rate, the regular rate for any workday is the daily earnings divided by the actual number of hours worked that day.
Under the FLSA, which of the following payments is EXCLUDED from the regular rate of pay used to calculate overtime?
Answer: Discretionary holiday bonuses announced at year-end
Discretionary bonuses — those not promised in advance and not based on a predetermined formula — are excluded from the regular rate of pay.
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