[UPDATED] APA FPC-Remote Certification Exam Questions
Quickly and Easily Pass APA Exam with FPC-Remote real Dumps
To be eligible to take the FPC-Remote certification exam, individuals must meet certain educational and work experience requirements. These requirements include a minimum of one year of experience in payroll processing, as well as completion of a payroll training program or equivalent coursework. Additionally, candidates must submit an application and pay a fee to register for the exam.
The American Payroll Association (APA) has been providing payroll education and certification for over 35 years. One of their most popular certifications is the Fundamental Payroll Certification (FPC), which has become the standard for many payroll professionals. To make it more accessible, the APA has developed the FPC-Remote, a version of the exam that can be taken online from the comfort of your own home or office.
APA FPC-Remote exam is administered by the American Payroll Association (APA) and is recognized as a prestigious certification in the payroll management industry. Fundamental Payroll Certification certification demonstrates a candidate's competence in fundamental payroll principles and practices and signifies their commitment to staying up-to-date with the latest payroll compliance requirements. Fundamental Payroll Certification certification is also a valuable asset for professionals who are seeking career advancement opportunities in the payroll management field.
NEW QUESTION # 26
Which of the following statements is correct regarding section 125 plans?
- A. at the end of the plan year, employees receive cash payments for amounts remaining
- B. any benefits received in cash are not taxed
- C. employees working 10 hours a week or more must be included in the companys section 125 plan
- D. benefits can be changed during the plan year if there is a qualified change in status
Answer: D
NEW QUESTION # 27
If an employee provides an invalid form w4, the employer must:
- A. implement the form and notify the IRS
- B. implement the form as is
- C. refuse to accept the form
- D. accept the form until the employee completes a new form.
Answer: C
NEW QUESTION # 28
All of the following deferred compensation plans limit the employee to making a deferral contribution of
$19,500 in 2020 except:
- A. nonqualified
- B. 457b
- C. 401k
- D. 403b
Answer: A
NEW QUESTION # 29
Checking inputs or outputs against predetermined constraints is called:
- A. parallel test
- B. validity edit
- C. system safeguard
- D. internal control
Answer: B
NEW QUESTION # 30
What benefits can be provided in a section 125 cafeteria plan?
- A. commuter vans
- B. medical insurance
- C. discounts
- D. scholarships
Answer: B
NEW QUESTION # 31
Salaries earned but not yet paid in the current month must be recorded as:
- A. debit to salary payable
- B. debit to cash
- C. credit to salary expense
- D. debit to salary expense
Answer: D
NEW QUESTION # 32
An employee is married with one child. His beginning salary is $1,000 semimonthly. because of an unexpected business trip, the employee fails to submit a 2020 form W4 by his first payday. what withholding status must the employer use for his first paycheck?
- A. single/married filing separately, entry in step 3 for one dependent
- B. married filing jointly, entry in step 3 for one dependent
- C. married filing jointly, no entries in steps 2,3,4
- D. single/married filing separately, no entries in steps 2,3,4
Answer: D
NEW QUESTION # 33
FUTA taxes of more than $500 on wages paid in the first quarter must be deposited no later than:
- A. april 30
- B. may 1
- C. april 15
- D. march 31
Answer: D
NEW QUESTION # 34
when a payroll department does not respond promptly to a penalty notice from a governmental agency against an employee, this is an example of:
- A. lack of compliance
- B. poor problem solving
- C. breaching confidentiality
- D. responding to higher priorities
Answer: B
NEW QUESTION # 35
During thanksgiving week, a nonexempt employee was paid for the following hours:
sun- none
mon- 10 hours worked
tues- 10 hrs work
weds- 8 hr sicks day
thurs- 8 hr holiday
fri-8 hr vacation
sat- 8 hr work
How many overtime hours, if any, did the ee work?
- A. 12 hours
- B. 0 hours
- C. 4 hours
Answer: B
NEW QUESTION # 36
A voluntary deduction must be:
- A. deducted without the employee's permission
- B. changed to what the employer needs to deduct
- C. authorized by the employee
Answer: C
NEW QUESTION # 37
What does an employer use to calculate the amount to withhold for a child support withholding order?
- A. taxable wages
- B. take home pay
- C. disposable pay
- D. net pay
Answer: C
NEW QUESTION # 38
All of the following features are present in a qualified plan except:
- A. discriminator in favor of highly compensated employees
- B. the right to benefits is nontrasferrable
- C. written documentation
- D. benefits for employees
Answer: A
NEW QUESTION # 39
Every month, all of the following records are reconciled EXCEPT:
- A. payroll liability accounts
- B. validity edits
- C. payroll bank checking account
- D. master record of payments
Answer: B
NEW QUESTION # 40
You receive a penalty notice from a government agency. the info is not readily available. what should you do first?
- A. call the agency and tell them you plan to location the info and send it in a few months.
- B. conduct a thorough investigation and send the report to the agency.
- C. ignore the letter because it will take time to location the information.
- D. send a short letter to the agency stating that the issues is being reviewed.
Answer: D
NEW QUESTION # 41
Whichcafeteria plan are authorized by what Internal Revenue Code Section?
- A. 0
- B. 457b
- C. 401k
- D. 403b
Answer: A
NEW QUESTION # 42
A record of the business transactions by account is found in the:
- A. chart of accounts
- B. balance sheet
- C. ledger
- D. journal
Answer: C
NEW QUESTION # 43
A retired safety inspector for the company was rehired as a consultant when the company expanded its plant operations. the retired employee was a natural choice. the tasks he undertook as a consultant were the same as the ones he performed before retirement. paid monthly, he has agreed to work under the direction of his old boss until the new plantfacilitates are fully operational? What is his status?
- A. independent contractor under reasonable basis test
- B. independent contractor under common law
- C. employee
Answer: C
NEW QUESTION # 44
How frequently must an employer include noncash fringe benefits in an employee's income?
- A. quarterly
- B. semiannually
- C. each pay period
- D. annually
Answer: D
NEW QUESTION # 45
when does an employer stop deducting a federal tax levy from an employee's wages?
- A. the employee asks that the levy deduction be stopped
- B. The IRS issues a form 668-D
- C. the amount on the levy is reached
Answer: B
NEW QUESTION # 46
Which of the following amounts is used when calculating an employee's gross up?
- A. take home pay
- B. gross income
- C. disposable income
- D. net pay
Answer: D
NEW QUESTION # 47
An employer contributes $200 per month to an employee cafeteria plan. the pretax medical/dental package that she has chosen costs $250 per month. she contributes the extra $50 for this benefit plan. payroll must withhold:
- A. social security tax and medicare tax from only the employer contribution
- B. social security tax, medicare tax, and federal income tax from only the employee contribution
- C. no tax from either the employee or employer contribution
- D. social security tax and medicare tax from only the employee contribution
Answer: C
NEW QUESTION # 48
An employee earns $40,000 annually. claiming single with no entries on lines 2,3, or 4 on her 2020 form W4, she contributes $6,000 annually to her 401k. How much must be withheld for federal income tax, social security, and or medicare tax on contribution?
- A. $918
- B. $459
- C. $1,779
- D. $0
Answer: B
NEW QUESTION # 49
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