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[General] Exam FPC-Remote Dumps, FPC-Remote Reliable Test Topics

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【General】 Exam FPC-Remote Dumps, FPC-Remote Reliable Test Topics

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APA Fundamental Payroll Certification Sample Questions (Q114-Q119):NEW QUESTION # 114
Which of the following data elements is needed to calculate an employee's net pay from gross pay?
  • A. Rate of pay
  • B. Shift differential
  • C. Hours worked
  • D. Withholding status
Answer: D
Explanation:
* Withholding status (D) affects federal income tax deductionsand is essential for calculating net pay.
* Rate of pay (A), hours worked (B), and shift differentials (C) impact gross pay but NOT net pay calculation.
References:
* IRS Form W-4 Withholding Guidelines
* Payroll Calculation Standards (Payroll.org)

NEW QUESTION # 115
All of the following deductions are involuntary deductions EXCEPT:
  • A. creditor garnishment
  • B. child support
  • C. wage assignment
  • D. tax levy
Answer: C

NEW QUESTION # 116
When must overtime be paid?
  • A. as soon as practically possible
  • B. with the next payroll
  • C. each week
Answer: A

NEW QUESTION # 117
Which of the following wage attachments has the highest priority for withholding?
  • A. Wage Assignment
  • B. State Tax Levy
  • C. Bankruptcy
  • D. Child Support
Answer: C
Explanation:
Comprehensive and Detailed Explanation:Thepriority orderfor wage attachments is as follows:
* Bankruptcy orders (Option A)- Court-ordered payments under the U.S.Bankruptcy Codetaketop priorityover all other wage deductions.
* Child support (Option B)- Thesecond-highest priorityunderfederal law, governed by theConsumer Credit Protection Act (CCPA).
* State tax levies (Option C)- Third in priority, varies by state.
* Wage assignments (Option D)-Lowest priority, usually voluntary agreements by employees.
Reference:
Consumer Credit Protection Act (CCPA) - Wage Garnishment Priorities
Payroll.org - Wage Garnishment Guidelines

NEW QUESTION # 118
The owners of a company want to set up a retirement program for themselves, but do not want to make contributions on behalf of their employees. all of their employees are under age 30. What can they do?
  • A. establish a 403b plan for all employees
  • B. establish only a 401k plan that restricts eligibility to employees over age 30, and set up a nonqualified deferred compensation plan.
  • C. set up nonqualified deferred compensation plan only
  • D. establish only a 401k plan that restricts eligibility to employees over age 30.
Answer: C

NEW QUESTION # 119
......
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Posted at 5 hour before        Only Author  2#
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