FPC-Remote Certification – Valid Exam Dumps Questions Study Guide! (Updated 134 Questions)
FPC-Remote Dumps are Available for Instant Access using LatestCram
APA FPC-Remote exam is a valuable credential for professionals working in the payroll industry. It demonstrates a high level of knowledge and skills in payroll processing, tax laws, accounting, and compliance. FPC-Remote exam is rigorous and requires dedicated preparation, but passing it can enhance career prospects and provide a competitive edge in the job market. The American Payroll Association provides resources and support to help individuals prepare for the exam, making it accessible to anyone who wants to take their payroll career to the next level.
NEW QUESTION # 20
Last month, an employee emailed her mother on the company's email, photocopied fliers for her church picnic at work and used her work computer to update her resume. These services represent:
- A. no-additional cost services
- B. working condition fringes
- C. de minimis fringes
- D. taxable compensation
Answer: C
NEW QUESTION # 21
All of the following are reasons payroll keeps records except:
- A. periodic reporting
- B. demonstrate accuracy of paychecks
- C. compliance with laws
- D. demonstrate security of payroll
Answer: D
NEW QUESTION # 22
On thurs, an employee receives news of a family emergency that requires him to take a flight home that evening. payday is not until friday at 3pm, but he needs his paycheck to pay for the flight. when he contacts the payroll dept and explains his situation, he is told that a check will be ready for him when he stops by.
Which principle of the customer service has the payroll dept exhibited?
- A. tangibles
- B. empathy
- C. reliability
- D. assurance.
- E. responsiveness
Answer: B
NEW QUESTION # 23
In what part of a 2020 form w4 does an employee claim dependents?
- A. step 2
- B. dependents are not claimed on form W4
- C. step 3
- D. writing below step 4c
Answer: C
NEW QUESTION # 24
All of the following features are present in a qualified plan except:
- A. benefits for employees
- B. discriminator in favor of highly compensated employees
- C. written documentation
- D. the right to benefits is nontrasferrable
Answer: B
NEW QUESTION # 25
An employee who files an exempt form W4 is exempt from the withholding of:
- A. federal income tax only
- B. all taxes
- C. medicare tax only
- D. social security tax only
Answer: A
NEW QUESTION # 26
When system generated tools do not agree to batch control totals, what must occur?
- A. finding the cause and correcting the error
- B. continue processing
- C. document the difference and continue processing
- D. delay finding the error until more time is available
Answer: A
NEW QUESTION # 27
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. employee
- B. independent contractor under reasonable basis test
- C. independent contractor under common law
Answer: A
NEW QUESTION # 28
Which of the following types of accumulators, which one accumulates values over a period of time?
- A. balance accumulator
- B. composite accumulator
- C. segment accumulator
- D. compunding accumulator
Answer: A
NEW QUESTION # 29
When making a supplemental wage payment to an employee whose supplemental YTD wages exceed
$1,000,000 what tax rate is used to calculate federal income tax withholding?
- A. 37%
- B. 24%
- C. 22%
- D. 6%
Answer: A
NEW QUESTION # 30
The amount of federal income tax that is withheld from an employees regular wages is determined by a formula that uses all of the following items except:
- A. filing status
- B. a flat rate
- C. pay period
- D. employees taxable wages
Answer: B
NEW QUESTION # 31
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. 4 hours
- C. 0 hours
Answer: C
NEW QUESTION # 32
a retail sales clerk took advantage of the company's employee discount program to purchase clothes at 10% off the normal retail price. this service represents:
- A. a qualified employee discount
- B. a working condition fringe
- C. a no-additional cost service
- D. taxable compensation
Answer: A
NEW QUESTION # 33
At the beginning of the year, an employee elected to buy group term life insurance as part of his benefit package through his companys cafeteria benefit plan. in may he took out an individual life insurance policy.
since he no longer needs group coverage, he wants to replace the insurance option with increase contributions to his 401k plans. is this possible?
- A. yes, if both GTL and the 401k plan are part of the same cafeteria benefit program, he can switch
- B. no
- C. yes but he will have to pay taxes on the amount.
Answer: B
NEW QUESTION # 34
How frequently must an employer include noncash fringe benefits in an employee's income?
- A. each pay period
- B. quarterly
- C. annually
- D. semiannually
Answer: C
NEW QUESTION # 35
An employer maintains its employee master file in computer files. which of the following statements is true?
- A. employment records must be kept for 7 years
- B. under federal law, the employer is required to keep a backup of these records
- C. there is no federal requirement to update the data monthly
Answer: C
NEW QUESTION # 36
In which type of account (asset, liability, expense or revenue) would each of the following entries appear?
- A. employer cost of group term life insurance
- B. wages paid to employees
- C. money in a payroll checking account
- D. ss tax and medicare tax withheld but not deposited
- E. purchase of computer paper
- F. office furnitue
- G. deposit of employer portion of social security tax and medicare tax
- H. mortgage on the addition to your building
- I. a new payroll computer
Answer: A,B,C,D,E,F,G,H,I
NEW QUESTION # 37
A computerized payroll system can help a payroll dept accomplish all of the following tasks except:
- A. compliance w laws and regulations
- B. recognize changes in laws and regulations
- C. producing timely, accurate paychecks
- D. record retention
Answer: B
NEW QUESTION # 38
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One of the benefits of the FPC-Remote exam is that it is recognized by employers across the industry. Employers recognize the importance of this certification and often require it for those who are seeking payroll positions. Fundamental Payroll Certification certification demonstrates that the individual has a solid understanding of payroll processing and the laws and regulations that govern it.
Upon passing the APA FPC-Remote Certification Exam, candidates will earn the Fundamental Payroll Certification (FPC) designation. This designation is a valuable asset for payroll professionals, as it demonstrates their knowledge and expertise in the payroll industry. It also opens the door to new career opportunities and enables individuals to advance their careers in the payroll profession.
APA FPC-Remote Exam Practice Test Questions: https://examboost.latestcram.com/FPC-Remote-exam-cram-questions.html
