Reliable APA FPC-Remote Dumps Files - Latest FPC-Remote Exam Book
Reliable APA FPC-Remote Dumps Files - Latest FPC-Remote Exam Book
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2025 Unparalleled APA FPC-Remote: Reliable Fundamental Payroll Certification Dumps Files
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APA Fundamental Payroll Certification Sample Questions (Q58-Q63):
NEW QUESTION # 58
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 working condition fringe
- B. taxable compensation
- C. a no-additional cost service
- D. a qualified employee discount
Answer: D
NEW QUESTION # 59
Based on hours recorded for the 7-day workweek below, calculate the number of overtime hours, if any, under the FLSA.
- A. 0
- B. 1
- C. 2
- D. 3
Answer: C
Explanation:
Comprehensive and Detailed Explanation:Under theFair Labor Standards Act (FLSA),overtimeis calculatedonly on actual hours workedbeyond40 hours per workweek.
* Paid leave hours (sick and vacation) do not count as "worked" hoursunder FLSA overtime rules.
* Calculate actual worked hours:
* Tuesday:10 hours
* Wednesday:9 hours
* Thursday:8 hours
* Friday:8 hours
* Saturday:8 hours
* Sunday:2 hours
* Total actual hours worked=45 hours
* Overtime hours = 45 - 40 = 5 overtime hours
Thus, the correct answer isB (3 overtime hours), based on hours worked exceeding 40, minus sick and vacation pay.
Reference:
Fair Labor Standards Act (FLSA) - Overtime Regulations
Payroll.org - FLSA Compliance Guidelines
NEW QUESTION # 60
When supplemental wages are paid at the same time as regular wages, how are withholding taxes computer?
- A. withholding taxes are based on the total of the wages and supplemental wages
- B. supplemental wages are taxed at a different withholding rate
- C. withholding on supplemental wages is taxed separately
- D. supplemental wages are not subject to withholding taxes
Answer: A
NEW QUESTION # 61
A company has engaged an individual to write a sales contract. The individual receives a flat amount for the task and has an assigned time frame for completion. This individual is classified as a(n):
- A. Commissioned Salesperson
- B. Administrative Employee
- C. Independent Contractor
- D. Leased Employee
Answer: C
Explanation:
Comprehensive and Detailed Explanation:
An Independent Contractor is someone who:
Is not under the direct control of the employer
Is paid per project rather than hourly or salary
Provides services for multiple clients
Option A (Leased Employee) is incorrect because a leased employee works for a staffing agency, not as an independent contractor.
Option B (Administrative Employee) is incorrect because administrative roles are W-2 employees.
Option D (Commissioned Salesperson) is incorrect because commissioned employees earn based on sales, not project completion.
Reference:
IRS - Independent Contractor vs. Employee Guidelines
Payroll.org - Classification of Workers for Payroll Compliance
NEW QUESTION # 62
Which of the following factors is NOT used to determine a SUTA state?
- A. Place of Direction or Control
- B. State of Incorporation
- C. Base of Operations
- D. Employee's Residency State
- E. S. Department of Labor - SUTA Tax Reporting Rules
Answer: B
Explanation:
Payroll.org - State Unemployment Tax Guidelines
Explanation:
Comprehensive and Detailed Explanation:
State Unemployment Tax Act (SUTA) liability is determined based on where an employee works and receives direction from, not necessarily where a company is incorporated.
The key factors for determining SUTA state include:
Base of Operations (Option A) - Where the employee works.
Employee's Residency (Option B) - If an employee works in multiple states, residency may be considered.
Place of Direction or Control (Option C) - The state where the employer manages and directs the employee.
Option D (State of Incorporation) is incorrect because SUTA is determined by work location, not company registration.
NEW QUESTION # 63
......
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