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[General] Test FPC-Remote Assessment - FPC-Remote Pass Exam

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【General】 Test FPC-Remote Assessment - FPC-Remote Pass Exam

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APA Fundamental Payroll Certification Sample Questions (Q145-Q150):NEW QUESTION # 145
An employee's written notice of intent to take leave under the FMLA MUST be retained by the employer for a MINIMUM of:
  • A. 4 years
  • B. S. Department of Labor - FMLA Recordkeeping Requirements
  • C. 2 years
  • D. 5 years
  • E. 3 years
Answer: E
Explanation:
Payroll.org - Payroll Compliance for Employee Leave Records
Explanation:
Comprehensive and Detailed Explanation:
The Family and Medical Leave Act (FMLA) requires employers to retain all leave-related records for at least 3 years. This includes:
Employee requests for leave
Employer's written responses
Dates and duration of leave taken
Premium payments for benefits during leave
Option A (2 years) is incorrect because the minimum requirement is 3 years.
Option C (4 years) and Option D (5 years) are incorrect because the law specifies a 3-year retention period.

NEW QUESTION # 146
When an employee does not answer an unclaimed wage inquiry, the employer should:
  • A. Maintain listings of the unclaimed wages indefinitely
  • B. Convert the wages to reportable income and remove the liability balance
  • C. Refer to state laws for final resolution of the wages
  • D. Reissue the payment and mail it to the last known address
Answer: C
Explanation:
State unclaimed property (escheat) laws govern how unclaimed wages must be handled.
Employers must report and transfer unclaimed wages to the state treasury after a specified period.
Maintaining wages indefinitely (B) is not compliant, and reissuing payments (C) without confirmation could lead to payroll errors.
Reference:
State Escheatment Laws (National Association of Unclaimed Property Administrators - NAUPA) IRS Payroll Compliance Guidelines

NEW QUESTION # 147
The process used to verify and validate payroll system edits or warnings is called:
  • A. Balancing and reconciliation.
  • B. Evaluating system performance.
  • C. Gap analysis.
  • D. Periodic data auditing and sampling.
Answer: A
Explanation:
* Balancing and reconciliationensures payroll data isaccurate, consistent, and matches financial records.
* Gap analysis(A) is used to compare actual vs. expected performance.
* Evaluating system performance(C) focuses on efficiency, not data verification.
* Periodic auditing (D)is important but not the primary method of payroll validation.
References:
* Payroll Balancing & Reconciliation Guidelines (Payroll.org)

NEW QUESTION # 148
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 common law
  • B. employee
  • C. independent contractor under reasonable basis test
Answer: B

NEW QUESTION # 149
Which account type is used to classify accrued, but not yet taken, paid leave that is carried over from one year to the next?
  • A. Expenses
  • B. Deferred assets
  • C. Long-term liabilities
  • D. Current assets
Answer: B
Explanation:
Accrued leave is classified as a deferred asset because it represents an obligation to employees in the future.
Reference:
Payroll Accounting Standards (Payroll.org)

NEW QUESTION # 150
......
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