Fundamental Payroll Certification Fundamental Payroll Core Payroll Concepts 3

Question 1

Under the Fair Labor Standards Act (FLSA), non-exempt employees must be paid overtime at a rate of at least:

Accepted Answer

1.5 times their regular rate

Answer

The FLSA requires that covered non-exempt employees be paid at least 1.5 times (time-and-a-half) their regular rate for hours worked over 40 in a workweek.

Question 2

A non-exempt employee earns $18/hour and works 46 hours in a week. What is the total gross pay?

Accepted Answer

$882.00

Answer

(40 × $18) + (6 × $27) = $720 + $162 = $882.00; the 6 overtime hours are paid at 1.5× the regular rate.

Question 3

Under the FLSA, the standard workweek for overtime purposes is defined as:

Accepted Answer

Any 7 consecutive days designated by the employer

Answer

The FLSA defines a workweek as any fixed, regularly recurring period of 168 consecutive hours (7 consecutive 24-hour periods) established by the employer.

Question 4

Which category of workers is generally EXEMPT from FLSA overtime requirements?

Accepted Answer

Salaried executive managers earning $684+/week

Answer

The FLSA white-collar exemptions cover executive, administrative, and professional employees who are paid on a salary basis of at least $684/week and meet specific duties tests.

Question 5

A tipped employee who earns $2.13/hour in direct wages must receive enough tips to bring their total to at least:

Accepted Answer

$7.25/hour

Answer

Under the FLSA, if tips do not bring the employee's total hourly earnings to the federal minimum wage of $7.25/hour, the employer must make up the difference.

Fundamental Payroll Certification Practice Test

Fundamental Payroll Certification Practice Test

Fundamental Payroll Certification Fundamental Payroll Core Payroll Concepts 3