Fundamental Payroll Certification Fundamental Payroll Worker Status and FLSA 5

Question 1

Under the FLSA, an employer's 'workweek' is defined as:

Accepted Answer

Any fixed, regularly recurring period of 168 consecutive hours

Answer

The FLSA workweek is any fixed, regularly recurring 168-hour (7-day) period established by the employer, which may begin on any day.

Question 2

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?

Accepted Answer

$18.00/hour

Answer

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.

Question 3

Which of the following actions by an employer constitutes FLSA retaliation?

Accepted Answer

Terminating an employee who filed a complaint about unpaid overtime

Answer

The FLSA prohibits employers from discharging or discriminating against any employee for filing a complaint or participating in a proceeding under the Act.

Question 4

Under the FLSA's computer employee exemption, which wage basis qualifies the worker for the overtime exemption?

Accepted Answer

At least $684 per week salary OR $27.63 per hour

Answer

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.

Question 5

Which IRS form is used to report the wages paid and taxes withheld for common law employees on an annual basis?

Accepted Answer

Form W-2

Answer

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.

Fundamental Payroll Certification Practice Test

Fundamental Payroll Certification Practice Test

Fundamental Payroll Certification Fundamental Payroll Worker Status and FLSA 5