VIP Exclusive
Fundamental Payroll Certification (FPC) VIP Practice Exam
Fundamental Payroll Certification — The Fundamental Payroll Certification (FPC) is issued by the American Payroll Association (APA); the real exam consists of 150 questions (25 unscored pilot items) delivered in 180 minutes, with a scaled passing score of approximately 300 out of 400, covering core payroll concepts, compliance, paycheck calculation, payroll processing, and administration.
58
Questions
90m
Time Limit
75.00%
To Pass
Question 1 of 58👑 VIP
An employee earns a gross salary of $4,800 biweekly. She has a Section 125 cafeteria plan deduction of $220 per pay period and contributes $400 per pay period to her 401(k) plan. When calculating her Social Security and Medicare (FICA) taxes for the pay period, which gross amount is subject to FICA withholding?
Questions 2–58 and full explanations are VIP-exclusive.