Trivia 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 Trivia flashcards as text
Which federal agency administers the Fair Labor Standards Act (FLSA)?
Answer: Department of Labor
The Wage and Hour Division of the Department of Labor enforces the FLSA, which sets minimum wage and overtime rules.
What is the standard FUTA tax rate before any state credit reduction?
Answer: 6.0%
The gross FUTA tax rate is 6.0% on the first $7,000 of each employee's wages, though most employers receive a 5.4% credit reducing it to 0.6%.
How many pay stubs must an employer typically retain under federal record-keeping requirements?
Answer: 3 years
The FLSA requires payroll records to be retained for at least 3 years.
What form do employees use to claim exemption from federal income tax withholding?
Answer: W-4
Employees complete Form W-4 to tell employers how much federal income tax to withhold, and can claim exempt status on this form.
Which payroll concept describes the total compensation paid before any deductions?
Answer: Gross pay
Gross pay is the total amount earned before taxes, benefits, and other deductions are subtracted.
An employee works 50 hours in a workweek at $20/hr. What is their total gross pay under FLSA?
Answer: $1,100
Regular pay = 40 × $20 = $800; overtime pay = 10 × $30 = $300; total = $1,100.
What is the minimum age for an employee to be exempt from FLSA child labor restrictions for non-hazardous work?
Answer: 16
Employees aged 16 and older may perform any non-hazardous job for unlimited hours under FLSA.
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