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NEW QUESTION # 32
Specifying a defined response time for an employee's payroll-related question is a component of a Payroll Department's:
- A. Time Management
- B. General Service Contract
- C. Service Level Agreement
- D. Standards of Excellence
Answer: C
Explanation:
Comprehensive and Detailed Explanation:AService Level Agreement (SLA) (Option B)outlines theexpected response times and resolution timesfor payroll inquiries. This ensures that payroll staff provide timely assistance to employees.
* Option A (General Service Contract)applies toexternal service providers, not internal payroll departments.
* Option C (Standards of Excellence)refers tobroad performance benchmarks, but it does not include specific response times.
* Option D (Time Management)relates topersonal efficiency, not defined service expectations.
Reference:
Payroll.org - Payroll Service Level Agreements Best Practices
HR Compliance Guide - Payroll Inquiry Handling
NEW QUESTION # 33
What benefits can be provided in a section 125 cafeteria plan?
- A. scholarships
- B. commuter vans
- C. discounts
- D. medical insurance
Answer: D
NEW QUESTION # 34
Assume that a deposit is due on Weds, but this is a non-banking day. to be considered made timely, the employers deposit of federal payroll taxes must be made on or before the close of business on:
- A. thursday
- B. monday
- C. tuesday
- D. friday
Answer: A
NEW QUESTION # 35
All of the following types of employees are classified as exempt from the FLSAs min wage and OT requirements except:
- A. computer repairman
- B. outside salesperson
- C. administrative
- D. professional
Answer: C
NEW QUESTION # 36
A semiweekly depositor has a liability of $79,000 from Weds payday and a liability of $50,000 from Friday's payday. The deposit is due by the:
- A. next monday
- B. next weds
- C. 15th of the month
- D. next friday
Answer: A
NEW QUESTION # 37
All of the following deductions are involuntary deductions EXCEPT:
- A. wage assignment
- B. child support
- C. creditor garnishment
- D. tax levy
Answer: A
NEW QUESTION # 38
During open enrollment, the employee elects the following deductions. What is the total of the Section 125 Cafeteria Plan deductions?
- A. $75.00
- B. $100.00
- C. $70.00
- D. $175.00
Answer: C
Explanation:
Comprehensive and Detailed Explanation:Section 125 Cafeteria Plan deductionsinclude onlypre-tax health and dental insurance contributions.
* Eligible Pre-Tax Deductions:
* Health Insurance Premiums: $50.00
* Dental Insurance Premiums: $20.00
* Total Section 125 Deductions: $70.00
* Non-Eligible Deductions:
* Charitable Contributions ($5.00) # Not pre-tax.
* 457(b) Deferral ($100.00) # Retirement savings, not a Section 125 deduction.
Thus, the correct answer isA. $70.00.
Reference:
IRS - Section 125 Cafeteria Plan Guidelines
Payroll.org - Employee Benefit Deduction Compliance
NEW QUESTION # 39
Payroll system security violations may result in:
- A. Data entry errors
- B. Validation edit failures
- C. Unauthorized access
- D. Unreconciled accounts
Answer: C
Explanation:
Unauthorized access (B) is a direct result of security breaches.
Other options (A, C, D) may result from human error but not security violations.
Reference:
Payroll Security Guidelines (Payroll.org)
NEW QUESTION # 40
The purpose of the prenotification process for direct deposit is to ensure that the transaction is:
- A. Acceptable to the originating financial institution
- B. Authorized by the company
- C. Authorized by the employee
- D. Acceptable to the receiving bank
Answer: D
Explanation:
* Prenotification ensures that the receiving bank (C) accepts and properly routes the direct deposit transaction before funds are sent.
References:
* NACHA Direct Deposit Standards
NEW QUESTION # 41
Which of the following forms is used to report federal income tax withheld from payments to an independent contractor?
- A. Form 941
- B. Form 940
- C. Form 944
- D. Form 945
Answer: D
Explanation:
Comprehensive and Detailed Explanation:Form 945is used byemployers to report federal income tax withholding from non-payroll payments, including payments toindependent contractorsif subject tobackup withholding.
* Option A (Form 940)is incorrect becauseForm 940 reports federal unemployment taxes (FUTA).
* Option B (Form 941)is incorrect because it is used foremployee payroll tax reporting.
* Option C (Form 944)is incorrect because it is used forsmall employers filing annually.
Reference:
IRS Form 945 Instructions
Payroll.org - Independent Contractor Withholding Rules
NEW QUESTION # 42
The journal is commonly referred to as the record of:
- A. Final entry
- B. Original entry
- C. Secondary entry
- D. Cross-reference
Answer: B
Explanation:
* A journal is known as the "original entry" because transactions are first recorded here before posting to the ledger.
* The general ledger is the final entry (B), not the journal.
References:
* Payroll Accounting Standards (Payroll.org)
NEW QUESTION # 43
To identify an out-of-balance general ledger account, all of the following documents should be used EXCEPT:
- A. Payroll Register Totals
- B. Bank Account Statements
- C. General Ledger Account Details
- D. Copies of Paychecks
Answer: D
Explanation:
Comprehensive and Detailed Explanation:To finddiscrepanciesin a general ledger, the following documents should be reviewed:
* General Ledger Account Details (A)- To track postings and adjustments.
* Bank Account Statements (B)- To ensure transactions reconcile with payroll expenses.
* Payroll Register Totals (C)- To comparewages and tax liabilitiesagainst general ledger accounts.
* Option D (Copies of Paychecks) is incorrectbecause physical paycheck copiesdo not verify account balances or identify out-of-balance errors.
Reference:
Payroll.org - Payroll Reconciliation Procedures
GAAP Accounting Standards - General Ledger Balancing
NEW QUESTION # 44
What information is reported to the IRS on Form 1094-C?
- A. Basic employer information and number of employees
- B. Payments made to the beneficiary of a deceased employee
- C. FUTA wages
- D. Employee FITW
Answer: A
Explanation:
Form 1094-C is used by employers under the Affordable Care Act (ACA) to report employer health coverage information.
It includes basic employer details, employee counts, and ACA compliance data.
Employee FITW (B), FUTA wages (C), and deceased employee payments (D) are NOT reported on Form 1094-C.
Reference:
IRS Form 1094-C Instructions
ACA Compliance Guidelines (Payroll.org)
NEW QUESTION # 45
For a payment after the employees death in the year AFTER the death, what taxes, if any, will be withheld?
- A. federal income and social security and medicare taxes
- B. social security and medicare taxes only
- C. federal income tax only
- D. no taxes will be withheld
Answer: D
NEW QUESTION # 46
Under the CCPA, use the following information to calculate the MAXIMUM deduction for the child support order for an employee who is not supporting another family and not in arrears.
- A. $116.03
- B. $113.53
- C. $139.23
- D. $136.23
Answer: C
Explanation:
Step 1: Calculate disposable earnings
$300.00 - ($45.00 + $18.60 + $4.35) = $232.05
Step 2: Apply CCPA withholding limit
60% of $232.05 = $139.23
Reference:
Consumer Credit Protection Act (CCPA) - Federal Child Support Withholding Limits Payroll Withholding Compliance Guide (Payroll.org)
NEW QUESTION # 47
A willful violation of child labor laws, that does NOT involve serious harm or death, can result in a fine of up to:
- A. $13,227.00
- B. $2,203.00
- C. $10,000.00
- D. $1,000.00
Answer: A
Explanation:
* TheFair Labor Standards Act (FLSA)establishes child labor laws, and violations can result in fines.
* As of recent updates, the penalty for a willful violation of child labor laws is $13,227.00(adjusted annually).
* If serious injury or death occurs, penaltiesincrease significantly.
References:
* FLSA Child Labor Penalty Guidelines (DOL)
* Wage and Hour Division (DOL)
NEW QUESTION # 48
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