payroll fundamentals

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three types of emplyee:

"1. Independent Contractor 2. Employee 3. Temporary / Leasing "

$17.00/hour (C shift)"

"1224(The correct answer is: $1,224.00.

When calculating total pay (wages paid by the restaurant and tips) for a tipped employee, figure the employee's hourly rate and compare it to the minimum wage as of January 1, 2017, to determine if supplemental pay is also required. A restaurant pays tipped employees $4.58 per hour. In January 2019, a tipped employee at the restaurant works 26 hours in the workweek and receives $86.00 in tips.Calculate the employee's total pay (including the tips) for the week.

"205.08 (Step 1. Pay: 26 hours x $4.58/hour = $119.08

When calculating total pay (wages paid by the restaurant and tips) for a tipped employee, figure the employee's hourly rate and compare it to the minimum wage as of January 1, 2017, to determine if supplemental pay is also required. A restaurant pays tipped employees $5.53 per hour. In January 2019, a tipped employee at the restaurant works 36 hours in the workweek and receives $36.00 in tips. Calculate the employee's total pay (including the tips) for the week.

"261 (Step 1. Pay: 36 hours x $5.53/hour = $199.08. Step 2.Regular pay: $36.00 (tips) + $199.08 = $235.08..Step 3.Regular rate of pay: $235.08 ÷ 36 hours = $6.53/hour (Regular rate of pay is less than the minimum wage of $7.25/hour.Step 4.Total pay (including tips and supplemental pay): 36 hours x $7.25/hour = $261.00)"

Rate of pay

$15.00/hour (A or B shift)

"If a state wage and hour law requires an employee be paid an overtime premium when the employee works more than 8 hours in a day and the employee works the following schedule, calculate the employee's overtime hours. : Sunday6 Monday9 Tuesday9 Wednesday9 Thursday10 Friday7 Saturday6" 16 "For a weekly pay period, an employee receives $1,536.00 in base pay, a $20.00 production bonus, and the employee's premium pay for overtime is

$61.44

Shift

-- A A A -- C C

Shift

-- C C C C -- B

A manager, supervising four full-time employees, is paid a monthly salary of $2,180.00. He worked 39 hours during week one, 49 hours during week two, 40 hours during week three, and 55 hours during week four. Under the FLSA, how many hours of overtime, if any, must he be paid

0

A manager, supervising four full-time employees, is paid a monthly salary of $2,180.00. He worked 39 hours during week one, 49 hours during week two, 40 hours during week three, and 55 hours during week four. Under the FLSA, how many hours of overtime, if any, must he be paid?

0

A.

0

During the workweek, a high school teacher spent 39 hours in the classroom, worked 10 hours grading papers and was required to work 6 hours on Saturday at a school-sponsored science fair. Under the FLSA, for how many overtime hours, if any, must the teacher be paid?

0

Week 2

0 6 6 4 10 8 0" 8

Hours

0 7 8 8 8 0 13

Hours

0 8 6 7 0 5 6

Week 1

0 8 8 8 10 12 0

"

1

"A company is required to withhold taxes from an independent contractor when: 1. a TIN is not provided. 2. total payments in a calendar year exceed $600.00. 3. the contractor fails to provide a certificate of compliance. 4. the contractor provides a Form W-4. "

1

"A nondiscretionary bonus is a: 1. contractual bonus paid based on the employee's production, efficiency or other measure of performance. 2. benefit plan provided to all employees. 3. gift provided at a holiday. 4. non-contractual profit-sharing bonus."

1

"A nondiscretionary bonus is a:1. contractual bonus paid based on the employee's production, efficiency or other measure of performance. 2. non-contractual profit-sharing bonus. 3. gift provided at a holiday. 4. benefit plan provided to all employees. "

1

"All of the following situations satisfy federal minimum wage requirements as of January 1, 2019, EXCEPT: 1. a part-time employee in shipping paid $7.00 per hour. 2. an employee, age 18, is paid $127.50 for working 30 hours the first week of employment. 3. an employee with ten years seniority receives the federal minimum wage. 4. a security guard paid $7.25 per hour. "

1

"All of the following situations satisfy federal minimum wage requirements, EXCEPT: 1. a part-time employee is paid $6.60 per hour. 2. a part-time employee is paid $166.50 for working 18 hours. 3. an employee, age 18, is paid $232.00 for working 32 hours in his first week on the job. 4. an employee, after working for the employer for ten years, receives the minimum wage."

1

"The Immigration Reform and Control Act of 1986: 1.makes it illegal for an employer to hire an unauthorized worker. 2.suggests employees retain a copy of Form I-9 for at least 3 years from date of hire. 3.requires new hires to show two forms of identification when hired. 4.recommends employers complete section 2 of Form I-9 within five days of hire"

1

"Under the FLSA for a Sunday to Saturday workweek, in which of the following situations must a nonexempt employee be paid an overtime premium? 1. Over the last two weeks, a hospital employee under an 8/80 agreement worked 70 hours which included one 10-hour shift. 2. An employee worked five eight-hour shifts per week not including commute time of two hours a day. 3. A hospital employee under an 8/80 agreement worked five 6-hour shifts one week and six 8-hour shifts the next week. 4. An employee worked 40 hours during the week, including ten hours on a holiday."

1

"Under the FLSA, a nonexempt employee must be paid overtime for which of the following situations? 1. An employee worked 10 hours on Monday, 8 hours on Tuesday, 12 hours on Wednesday, 8 hours on Friday and reported to work and remained for 4 hours on Saturday but no work was performed. 2. An employee worked five eight-hour shifts in a week and commutes two hours a day. 3. An employee worked 10 hours on Sunday, 10 hours on Monday, 10 hours on Tuesday and 10 hours on Wednesday. 4. An employee worked 30 hours during the week, called in sick Thursday and Friday, and received 16 hours of sick pay for the week. "

1

"Under the FLSA, a nonexempt employee's regular rate of pay calculation includes: 1. production bonuses. 2. paid vacation leave. 3. discretionary bonuses. 4. paid sick leave."

1

"Under the FLSA, a nonexempt employee's regular rate of pay includes all of the following EXCEPT: 1. reimbursed expenses. 2. cost-of-living adjustments. 3. nondiscretionary bonuses. 4. shift premiums."

1

"Under the FLSA, as of January 1, 2019, which of the following situations satisfies federal minimum wage requirements? 1. An employee with ten years of seniority receives the federal minimum wage 2. An employer covered under the FLSA pays a state minimum wage that is lower than the federal minimum wage 3. A college student signs a contract agreeing to work for $6.65 per hour 4. A part-time employee in shipping paid $6.75 per hour"

1

"When managing employees' Forms W-4 the employer must: 1. remind employees by December 1 to submit new Forms W-4 if their marital status or number of allowances has changed. 2. file all new Forms W-4 with the IRS every year. 3. verify that an employee's withholding allowances are accurate. 4. advise employees about the number of allowances they can claim."

1

"Which of the following workers is classified as an employee? 1. A salaried copywriter who is required to work on-site and comply with the company's rules about starting and ending hours 2. A lecturer paid a percentage of the money collected at fundraisers when speaking 3. An engineer working off-site employing assistants to complete a project 4. A commercial artist furnishing her own tools and equipment and making a profit or loss"

1

"all of the following items are covered by the Fair Labor Standards Act EXCEPT: 1. determining eligibility to work in the U.S. 2. setting the minimum wage. 3. defining overtime. 4. defining equal pay for equal work."

1

4.recommends employers complete section 2 of Form I-9 within five days of hire"

1

During the workweek, a high school teacher spent 39 hours in the classroom, worked 10 hours grading papers and was required to work 6 hours on Saturday at a school-sponsored science fair. Under the FLSA, for how many overtime hours, if any, must the teacher be paid? 0 "Under the FLSA, a workweek starts on: 1. any day at any time. 2. Friday at 5 p.m. 3. Monday at midnight. 4. Sunday at midnight."

1

RATIONALE For more information, refer to Module 1, Lesson 4 Under the FLSA, when a nonexempt employee receives a retroactive pay increase, over what period of time, if any, will the new pay rate impact the employee's overtime premium? • The entire period of the retroactive increase b. Only the current workweek c. Only the current pay period d. It does not have to be considered in the overtime premium

1 (Under the FLSA, when a nonexempt employee receives a retroactive pay increase, the new pay rate impacts the employee's overtime premium for the entire period of the retroactive increase.)

"Under the FLSA, the calculation of a nonexempt employee's regular rate of pay must include:

1. discretionary bonuses.

AN administrative assistant paid beweekly works 35 hours one week and 50 hours the next. Under the FLSA , how many hours o overtime must the assistant be paid for the pay period?

10

An administrative assistant paid biweekly, worked 35 hours in one workweek and 50 hours the next workweek. Under the FLSA, calculate the overtime hours, if any, that must be paid to the employee for the pay period.

10

"A nonexempt employee is provided room and board. Under the FLSA, the employee's regular rate of pay calculation includes: a.

100% of the fair-market value of the room and 50% of the fair-market value of the board.

b.

100% of the fair-market value of the room and board.

21 x $15.00 = $315.00

13 x $15.00 = $195.00 34 x $15.00 = $510.00

Under the FLSA, generally what is the mimnim age a child may be employed?

14

Under the FLSA, generally what is the minimum age at which a minor can be employed?

14

"If a state wage and hour law requires an employee be paid an overtime premium when the employee works more than 8 hours in a day and the employee works the following schedule, calculate the employee's overtime hours. : Sunday6 Monday9 Tuesday9 Wednesday9 Thursday10 Friday7 Saturday6"

16

"

2

" In which situation would the employer set an employee's withholding status to single and zero allowances? 1. When the employer has received a tax levy on the employee 2. When a new employee has submitted an incomplete Form W-4 3. When the employee has requested more federal taxes be withheld 4. When an employee has not submitted a new Form W-4 at the beginning of the calendar year"

2

" Which of the following workers is classified as an employee? 1. A lawyer retained on a project-by-project basis 2. A lawyer working as a paralegal 3. A marketing consultant contracted to conduct an employee/customer satisfaction study 4. A lecturer paid a percentage of the money collected at fund raisers"

2

" Which of the following workers is classified as an employee? 1. A lecturer paid a percentage of the money collected at fund raisers 2. A day-care worker guaranteed a minimum salary plus a percentage of the profits 3. A lawyer retained on a project-by-project basis 4. A commercial artist furnishing her own tools and equipment"

2

"All of the following statements about the FLSA overtime requirements are true EXCEPT: 1. the week's regular rate of pay must include shift premiums. 2. employers must pay overtime when employees work more than eight hours in a workday. 3. a shift differential paid under a union contract is included in the regular rate of pay. 4. a production bonus is included in the regular rate of pay."

2

"An employee is required to file a new Form W-4 after the: 1. adoption of a child. 2. death of a dependent child in the previous year. 3. birth of a child. 4. itemized deductions increase"

2

"Employees can file an exempt Form W-4 when they:1. expect to owe no taxes this year. 2. had no tax liability last year and expect to have no tax liability this year. 3. do not want taxes withheld this year. 4. owed taxes last year and expect to owe taxes this year"

2

"When a nondiscretionary bonus is included in a nonexempt employee's regular rate of pay, the bonus is allocated to: 1. the pay period the bonus is paid. 2. all workweeks during the period in which the bonus was earned. 3. all workweeks in the last 12 months. 4. the workweek the bonus is paid."

2

"Which of the following workers is a nonexempt employee? 1. An outside salesperson making sales away from the employer's business location 2. An assistant office manager paid a weekly salary of $860.00 whose primary duties do not include supervision 3. An executive assistant paid a weekly salary of $1,270.00 exercising discretion when handling confidential tasks 4. An electrical engineer paid a weekly salary of $1,010.00 designing computer software systems who has no supervisory responsibilities"

2

"Which of the following workers is classified as an employee? 1. A lecturer paid a percentage of the money collected at fund raisers 2. An executive assistant earning an annual salary of $105,000.00 3. An engineer employing assistants to complete a project 4. A commercial "

2

"Which of the following workers is classified as an employee? 1. A marketing consultant contracted to conduct an employee/customer satisfaction study 2. A part-time copywriter who is paid a salary and required to work on-site 3. A lawyer retained on a project-by-project basis 4. A lecturer paid a percentage of the money collected at fund raisers "

2

Which of the following amounts are included in the calculation of an employee's regular rate of pay? 1 Pay for hours not worked 2 Shift premiums 3 Employer benefit plan contributions 4 De minimis holiday gifts

2 (The FLSA defines regular rate of pay as the total regular pay for all hours work divided by the hours worked in the workweek. The FLSA exempts the following types of pay from the regular rate of pay - gifts, paid time off, reimbursed expenses, discretionary bonuses, benefit plan contributions, and others.)

For more information, refer to Module 1, Lesson 4 All of the following items are covered by the Fair Labor Standards Act EXCEPT: 1 defining equal pay for equal work. 2 defining when escheat laws apply. 3 setting child labor restrictions. 4 setting the minimum age for work.

2 (The FLSA regulates overtime, minimum wage, child labor, and equal pay.)

Under the FLSA, what is the minimum hourly rate an employer can pay a tipped employee working 30 hours a week and receiving $400.00 a week in tips?

2.13

What is the feeral minimum hourly rate an employer can pay to tipped employees who received at least 30 $ per month in tips?

2.13

. What amount of other compensation in addition to the base pay should be included when calculating the employee's regular rate of pay?"

20

What amount of other compensation in addition to the base pay should be included when calculating the employee's regular rate of pay?"

20

under the DOL : Within ____days you must report a New Hire.

20 (because of the child support fraud)

"

3

"A Taxpayer Identification Number and name reported on Form 1099-MISC can be checked by using the: 1.IRS's Social Security Number Verification System. 2.SSA's Social Security Number Verification Service. 3.IRS's TIN Matching System. 4.SSA's TIN Matching System. "

3

"All of the following actions are requirements of the common law test for determining a worker's status EXCEPT when the: 1. employer furnishes tools, equipment, materials and training. 2. employer determines when, where and how to work. 3. employer has treated the worker or similar workers as employees. 4. work is done personally by the worker."

3

"An employee is required to file a new Form W-4 in all the following situations EXCEPT: 1. when a divorce is finalized. 2. when a child is no longer claimed as a dependent. 3. with the adoption of a child. 4. with the death of a dependent in the previous year. Next question"

3

"An employee must complete a new Form W-4: 1. upon receiving a pay increase. 2. upon receiving overtime pay. 3. when allowances decrease. 4. when the spouse is no longer employed"

3

"An employer's responsibilities with Form W-4 include: 1. requesting a new Form W-4 from each employee each year. 2. filing all new Forms W-4 with the IRS every year. 3. reminding employees by December 1 to submit a new Form W-4 if their marital status or allowances have changed. 4. notifying the IRS when an employee claims more than ten allowances."

3

"Employers must remind employees to complete an amended Form W-4 if they have any changes in status: whenever notified of a change in marital status. it is not the employer's responsibility. by December 1 of each year. by December 31 of each yea"

3

"In which situation must an employer change an employee's withholding status to single and zero allowances? 1. At the beginning of the calendar year 2. When the employee has requested more federal taxes be withheld 3. When an exempt Form W-4 expires and there is no prior W-4 on file 4. When the employer receives a tax levy on the employee"

3

"Under the FLSA, an employee is engaged to be waiting when the employer: 1. does not restrict the employee's behavior and does not permit personal business. 2. does not restrict the employee's behavior and permits personal business. 3. restricts the employee's behavior and does not permit personal business. 4. restricts the employee's behavior and permits personal business. "

3

"Under the FLSA, the calculation of a nonexempt employee's regular rate of pay must include: 1. reimbursed expenses. 2. premiums paid for working on holidays. 3. shift premiums. 4. discretionary bonuses."

3

"Which of the following payments is a discretionary bonus? 1. Production 2. Attendance 3. Holiday 4. Quality"

3

"Which of the following payments is a discretionary bonus?1. Production 2.Quality 3.Holiday 4.Attendance"

3

"Which of the following statements regarding FLSA requirements is true? 1.An employer's workweek must coincide with the calendar week. 2.An employee must be paid overtime when working more than eight hours in a workday. 3.A holiday bonus, paid at the discretion of the employer, is excluded from the regular rate of pay. 4.Employers must pay overtime to employee's working on federal holidays. "

3

"Which of the following workers is an exempt employee? 1. A laboratory technician responsible for cleaning and maintaining the facilities 2. An assistant office manager who is paid a weekly salary of $970.00 3. A production supervisor responsible for hiring, reviewing, and scheduling employees who is paid a weekly salary of $780.00 4. A purchasing assistant shelving received materials "

3

"Which of the following workers is classified as an employee? 1. An engineer working off-site employing assistants to complete a project 2. A lecturer paid a percentage of the money collected at fundraisers when speaking 3. A salaried copywriter who is required to work on-site and comply with the company's rules about starting and ending hours 4. A commercial artist furnishing her own tools and equipment and making a profit or loss"

3

4.Attendance"

3

Next question"

3

What is the feeral minimum hourly rate an employer can pay to tipped employees who received at least 30 $ per month in tips? 2.13 Under the FLSA, what is the minimum hourly rate an employer can pay a tipped employee working 30 hours a week and receiving $400.00 a week in tips? 2.13 "Under the FLSA, which of the following statements is true?1. Employers must pay overtime for hours worked on federal holidays. 2. Employers must pay overtime when employees work more than eight hours in a workday. 3. An employer may establish one workweek for clerical employees and another for assembly workers. 4. An employer's workweek must coincide with the calendar week. "

3

by December 31 of each yea"

3

Which of the following regulations is governed by both the state and the federal governments? 1 Method of payment 2 Final pay to a terminated employee 3 Exempt/nonexempt status 4 Breaks

3 (Both federal and state wage and hour laws govern minimum wage, overtime and an employee's exempt status.)

For more information, refer to Module 1, Lesson 4 Under the FLSA, an employee under the age of 20 can be paid the opportunity wage for a maximum of: 1. 30 calendar days. 2. 60 calendar days. 3. 90 calendar days. 4. 120 calendar days.

3 (Under the FLSA, an employee under the age of 20 can be paid the opportunity wage of $4.25 per hour for a maximum of 90 calendar days.)

11 x $17.00 = $187.00

31 x $17.00 = $527.00 42 x $17.00 = $714.00

"A 15-year-old employee works part-time. Under the FLSA, what hours can the employee work? 1. Only between the hours of 7:00 pm and 9:00 pm when school is in session 2. More than 40 hours per week when school is not in session 3. More than eight hours per day when school is in session"

4

"All of the following provisions are a part of the Fair Labor Standards Act EXCEPT: 1.overtime provisions. 2.classification of exempt or nonexempt employees. 3.minimum wage. 4.eligibility for employment in the U.S

4

"All of the following provisions are a part of the Fair Labor Standards Act EXCEPT: 1. overtime provisions. 2. classification of exempt or nonexempt employees. 3. minimum wage. 4. eligibility for employment in the U.S."

4

"All of the following situations satisfy federal minimum wage requirements as of January 1, 2019, EXCEPT: 1. a security guard paid $7.25 per hour. 2. a part-time payroll clerk paid $150.00 for working 20 hours a week. 3. an employee with ten years of seniority receives the federal minimum wage. 4. a dishwasher paid $7.05 per hour."

4

"An employee is required to file a new Form W-4 in all the following situations EXCEPT: 1. when a divorce is finalized. 2. when a child is no longer claimed as a dependent. 3. with the death of a dependent in the previous year. 4. with the adoption of a child"

4

"An employer's responsibilities with Form W-4 include: 1. verifying that an employee's withholding allowances are accurate. 2. filing all new Forms W-4 with the IRS every year. 3. advising employees about the number of allowances they can claim. 4. ensuring that Form W-4 is complete."

4

"Both state and federal governments regulate: 1. timing of payment. 2. method of payment. 3. breaks. 4. child labor."

4

"Employers have the following responsibilities for Form W-4 EXCEPT: 1. ensuring that Form W-4 is complete. 2. withholding based on the marital status and number of allowances claimed. 3. responding when the IRS requests an employee's W-4 form. 4. requesting new Forms W-4 from each employee each year."

4

"In which situation must an employer change an employee's withholding status to single and zero allowances? 1. When the employee has requested more federal taxes be withheld 2. When the employer receives a tax levy on the employee 3. At the beginning of the calendar year 4. When an exempt Form W-4 expires and there is no prior W-4 on file"

4

"Under the FLSA, an employee is engaged to be waiting when the employer: 1. restricts the employee's behavior and permits personal business. 2. does not restrict the employee's behavior and permits personal business. 3. does not restrict the employee's behavior and does not permit personal business. 4. restricts the employee's behavior and does not permit personal business"

4

"Under the FLSA, the calculation of a nonexempt employee's regular rate of pay must include: 1. discretionary bonuses. 2. reimbursed expenses. 3. premiums paid for working on holidays. 4. shift premiums."

4

"Which of the following amounts are included in the calculation of an employee's regular rate of pay? 1. Premiums paid for working on holidays 2. Discretionary bonuses 3. Reimbursed expenses 4. Nondiscretionary bonuses"

4

"Which of the following workers is classified as an employee? 1. A lecturer paid a percentage of the money collected at fund raisers 2. A commercial artist furnishing her own tools and equipment 3. A marketing consultant contracted to conduct an employee/customer satisfaction study 4. A former employee rehired after retirement to complete a task begun before retirement"

4

"Which of the following workers is classified as an exempt employee? 1. A trainee soliciting orders for the company's products 2. A purchasing assistant performing clerical functions 3. A payroll technician inputting timecards 4. A department manager supervising five full-time employees"

4

"Which of the following workers is classified as an exempt employee? 1. A laboratory assistant responsible for duties which are reviewed by the supervisor 2. A trainee soliciting orders for the company's products 3. A payroll technician inputting timecards 4. A corporate attorney litigating damage suits"

4

B.

4

C.

5

An employee lives in a state that has a minimum wage of $7.25 per hour but works in another state where the minimum wage is $7.85 per hour. What is the minimum hourly rate the employee must be paid?

7.85

"A hospital employee works the following hours in a biweekly pay period. Under the FLSA 8/80 rule, calculate the employee's overtime hours Sunday Monday Tuesday Wednesday Thursday Friday Saturday Week 1 0 8 8 8 10 12 0 Week 2 0 6 6 4 10 8 0"

8

"A hospital employee works the following hours in a biweekly pay period. Under the FLSA 8/80 rule, calculate the employee's overtime hours. Sunday Monday Tuesday Wednesday Thursday Friday Saturday Week 1 0 8 8 8 10 12 0 Week 2 0 6 6 4 10 8 0"

8

A hospital employee working under the 8/80 provision works 5 days, 8 hours a day in the first week and 4 days at 10 hours a day in the second week. Calculate the overtime hours, if any, the employee must be paid.

8

D.

8" a

3.

A college student signs a contract agreeing to work for $6.65 per hour

D.

A college student signs a contract agreeing to work for $6.65 per hour" c

4.

A commercial " 2

2.

A commercial artist furnishing her own tools and equipment

A.

A commercial artist furnishing her own tools and equipment and making a profit or loss

4.

A commercial artist furnishing her own tools and equipment and making a profit or loss" 1

4.

A commercial artist furnishing her own tools and equipment and making a profit or loss" 3

4.

A commercial artist furnishing her own tools and equipment" 2

B.

A corporate attorney litigating damage suits

C.

A corporate attorney litigating damage suits

4.

A corporate attorney litigating damage suits" 4

2.

A day-care worker guaranteed a minimum salary plus a percentage of the profits

"Which of the following workers is classified as a nonexempt employee? A.

A department manager supervising five full-time employees

A.

A department manager supervising five full-time employees

B.

A department manager supervising five full-time employees

4.

A department manager supervising five full-time employees" 4

A.

A dishwasher paid $6.75 per hour

4.

A former employee rehired after retirement to complete a task begun before retirement" 4

"Which employee can file Form W-4 claiming exempt? a.

A full-time student earning $350.00 per month and claimed as a dependent

3.

A hospital employee under an 8/80 agreement worked five 6-hour shifts one week and six 8-hour shifts the next week.

C.

A laboratory assistant responsible for duties that are reviewed by the supervisor

D.

A laboratory assistant responsible for duties that are reviewed by the supervisor" b

"Which of the following workers is classified as an exempt employee? 1.

A laboratory assistant responsible for duties which are reviewed by the supervisor

"Which of the following workers is an exempt employee? 1.

A laboratory technician responsible for cleaning and maintaining the facilities

1.

A lawyer retained on a project-by-project basis

3.

A lawyer retained on a project-by-project basis

D.

A lawyer retained on a project-by-project basis" b

2.

A lawyer working as a paralegal

B.

A lawyer working as a paralegal

1.

A lecturer paid a percentage of the money collected at fund raisers

4.

A lecturer paid a percentage of the money collected at fund raisers

A.

A lecturer paid a percentage of the money collected at fund raisers

4.

A lecturer paid a percentage of the money collected at fund raisers" 2

2.

A lecturer paid a percentage of the money collected at fundraisers when speaking

B.

A lecturer paid a percentage of the money collected at fundraisers when speaking

1.

A marketing consultant contracted to conduct an employee/customer satisfaction study

3.

A marketing consultant contracted to conduct an employee/customer satisfaction study

C.

A marketing consultant contracted to conduct an employee/customer satisfaction study

2.

A part-time copywriter who is paid a salary and required to work on-site

A.

A part-time dock worker loading fork lifts

C.

A part-time employee in shipping paid $6.75 per hour

4.

A part-time employee in shipping paid $6.75 per hour" 1

B.

A part-time employee in shipping paid $7.00 per hour

c.

A part-time student earning an average of $350.00 per week and claimed as a dependent

3.

A payroll technician inputting timecards

3.

A production supervisor responsible for hiring, reviewing, and scheduling employees who is paid a weekly salary of $780.00

B.

A purchasing agent earning $405.00 a week

C.

A purchasing agent earning $420.00 a week

2.

A purchasing assistant performing clerical functions

A.

A purchasing assistant performing clerical functions

4.

A purchasing assistant shelving received materials

1.

A salaried copywriter who is required to work on-site and comply with the company's rules about starting and ending hours

3.

A salaried copywriter who is required to work on-site and comply with the company's rules about starting and ending hours

D.

A salaried copywriter who is required to work on-site and comply with the company's rules about starting and ending hours" d

B.

A salesperson soliciting orders at the clients' locations

D.

A salesperson soliciting orders at the clients' locations

C.

A security guard paid $7.25 per hour

1.

A trainee soliciting orders for the company's products

2.

A trainee soliciting orders for the company's products

2.

An assistant office manager paid a weekly salary of $860.00 whose primary duties do not include supervision

2.

An assistant office manager who is paid a weekly salary of $970.00

C.

An assistant office manager with no subordinates earning $845.00 per week

B.

An electrical engineer earning $1,095.00 a week designing computer software systems

C.

An electrical engineer earning $875.00 a week designing computer software systems

4.

An electrical engineer paid a weekly salary of $1,010.00 designing computer software systems who has no supervisory responsibilities" 2

b.

An employee exempt in 2018 who hasn't filed a new Form W-4 by February 15, 2019 earning $500.00 per week

A.

An employee signs a contract agreeing to work for less than the minimum wage if the employer provides him with time off to attend college classes

d.

An employee who had no tax liability last year and expects to have no tax liability this year

1.

An employee with ten years of seniority receives the federal minimum wage

1.

An employee worked 10 hours on Monday, 8 hours on Tuesday, 12 hours on Wednesday, 8 hours on Friday and reported to work and remained for 4 hours on Saturday but no work was performed.

3.

An employee worked 10 hours on Sunday, 10 hours on Monday, 10 hours on Tuesday and 10 hours on Wednesday.

4.

An employee worked 30 hours during the week, called in sick Thursday and Friday, and received 16 hours of sick pay for the week.

4.

An employee worked 40 hours during the week, including ten hours on a holiday." 1

2.

An employee worked five eight-hour shifts in a week and commutes two hours a day.

2.

An employee worked five eight-hour shifts per week not including commute time of two hours a day.

B.

An employee, age 18, is paid $131.75 for working 31 hours during the first week on the job

2.

An employer covered under the FLSA pays a state minimum wage that is lower than the federal minimum wage

D.

An employer covered under the FLSA pays a state minimum wage that is lower than the federal minimum wage" b

3.

An employer may establish one workweek for clerical employees and another for assembly workers.

4.

An employer's workweek must coincide with the calendar week.

3.

An engineer employing assistants to complete a project

1.

An engineer working off-site employing assistants to complete a project

3.

An engineer working off-site employing assistants to complete a project

C.

An engineer working off-site employing assistants to complete a project

A.

An executive assistant earning $735.00 a week exercising discretion while performing duties

2.

An executive assistant earning an annual salary of $105,000.00

3.

An executive assistant paid a weekly salary of $1,270.00 exercising discretion when handling confidential tasks

1.

An outside salesperson making sales away from the employer's business location

d.

April 15, 2020." c

1.

At the beginning of the calendar year

3.

At the beginning of the calendar year

"c.

At the end of the year give them the 1099 misc for any amounts over $600 in a year." independent Contractor

"d.

At the end of the year give them the W2" Employee

2.

Attendance

D.

Attendance" b

"a.

Bahavior Control: training/ job title/ right to control what you do and how" Common law Test

A.

Before the first pay period of the next year

C.

Before the last pay period of the current year

D.

By December 1" a

B.

By July 31

D.

By July 31" a

B.

By the end of the quarter

"f.

Common law test: financial control independent contractor: provides own tools/ project by project getting gain or loss" independent Contractor

A.

De minimis holiday gifts

C.

De minimis holiday gifts

"An employee was hired in April 2019 and filed an exempt Form W-4. The employee's Form W-4 expires on: a.

December 1, 2019.

b.

December 31, 2019.

D.

Department of Labor" c

2.

Discretionary bonuses

c.

Discretionary bonuses

B.

Employee

c. W-4 form is a contract to withhold to break even or get a refund. no limit to amount withheld . you don't have to file a W-4 resulting to default status S00 =single 0 0

Employee

C.

Employer

A.

Employer benefit plan contributions

C.

Employer benefit plan contributions

"Under the FLSA, which of the following statements is true?1.

Employers must pay overtime for hours worked on federal holidays.

2.

Employers must pay overtime when employees work more than eight hours in a workday.

A Computer Professional Employee who eanrs more than 27.63 and works on applications,techniques or procedures hardware software.

Exempt

A Proffessional Employee who earns more than 455 per week and is licensed or has a higher degree is a Exempt or Non-Exempt?

Exempt

An Administrative Employee who earns more than 455 per week and has the ability to makes decisions. Are they Exempt or Non-Exempt employee

Exempt

An Exectutive Employee who earns more than 455 per week owens more than 20 % of the enterprise or has the ability to fire or to supervise 2 or more coworker is Exempt or Non-Exempt

Exempt

An emloyee is paid for hours when reporting to work but is sent home as no work is available . The employer must usse the four hourswhen determining if the employee s subject to overtime

FALSE

An employee has adopted a child,. The employee is required to file a new Form W-4 with his employer.

FALSE

Each month the employer (The BOSS)reports wages that are recorded in the account at SSA.

FALSE

The employees yearly wages and tax information that are reported to the Social Security Administration can not be shared with the IRS for income tax purposes.

FALSE

When the employee retires or becomes disabled, SS benefits are paid based on half of the earnings reported by the employee's employers.

FALSE

an employee submits an amended form w-4 on January 2 . Which statement is ture? The employer may discard the previous form W-4 immediatley

FALSE

an employee submits an amended form w-4 on January 2 . Which statement is ture? The employer must retain the new from W-4 for four years from the date it is submitted.

FALSE

an employee submits an amended form w-4 on January 2 . Which statement is ture? The previous from W-4 is retained for six years after the date the last tax form was filed.

FALSE

D.

FMV noncash compensation" d

FLSA

Fair Labor Stander Act

c.

February 15, 2020.

3.

Holiday

B.

Holiday

"e.

How to tell if they are an employee not a independent nor temp? " "i. common law test

What is the Employement Eligibility Verication Form code?

I-9

"a.

I-9 Identify the rights to work in the USA" Employee

b.

IRS.

IRS stands for?

Internal Revenue Service

What does the Employee's Withholding Allance Certificate do?

It is used to calculate the federal income taxeach emloyee owes each pay period. These taxes are subtracted from each paycheck

What does the W-4 form do?

It is used to calculate the federal income taxeach emloyee owes each pay period. These taxes are subtracted from each paycheck

2.

More than 40 hours per week when school is not in session

3.

More than eight hours per day when school is in session" 4

" b.

Must be filled out within 3 days. If not filled within 3 days send them home however you must pay them as an independent contractor in the mean time using the 24% withholding." Employee

Do all states have State taxes?

NO

When calculatin an employees regular rateof pay ehich of the following types of compensation must be included?

Non cash compensation, gifts, paid time off, reimbursmed, experiences, discretionary bonus, benefit plan contribution, stock options and others.

A Computer Professional Employee who eanrs less than 27.63 but works on applications,techniques or procedures hardware software.

Non-exempt

A Proffessional Employee who earns more than 455 per week and is not licensed nor has a higher degree is a Exempt or Non-Exempt?

Non-exempt

An Administrative Employee who earns more than 455 per week and don't have the ability to make decisions is Exempt or Non-Exempt employee.

Non-exempt

An Exectutive Employee who earns more than 455 per week and does not owens more than 20 % of the enterprise or has the ability to fire or to supervise 2 or more coworker is Exempt or Non-Exempt

Non-exempt

b.

Nondiscretionary bonuses

4.

Nondiscretionary bonuses" 4

1.

Only between the hours of 7:00 pm and 9:00 pm when school is in session

1.

Over the last two weeks, a hospital employee under an 8/80 agreement worked 70 hours which included one 10-hour shift.

1.

Premiums paid for working on holidays

d.

Premiums paid for working on holidays" b

1.

Production

A.

Production

C.

Quality

4.

Quality" 3

Step 2.

Regular pay: $86.00 (tips) + $119.08 = $205.08

Step 3.

Regular rate of pay: $205.08 ÷ 26 hours = $7.89/hour

"Which of the following amounts are included in the calculation of an employee's regular rate of pay? a.

Reimbursed expenses

3.

Reimbursed expenses

B.

Reimbursed expenses

"c.

Relatioship: 401k" Common law Test

What form to get new social security?

SS5

The employee's SSN sets up an account for the employee with the ________?

SSA Social Security Administration

"The initial determination of whether a worker is an employee or an independent contractor is made by the: a.

SSA.

SSN stands for

Social Security Number

The IRS uses ________as your personal taxpayer identification number when wages and taxes are reported each year.

Social Security Number

Week 1

Sun Mon Tues Wed Thurs Fri Sat

Week 2

Sun Mon Tues Wed Thurs Fri Sat

"A hospital employee works the following hours in a biweekly pay period. Under the FLSA 8/80 rule, calculate the employee's overtime hours

Sunday Monday Tuesday Wednesday Thursday Friday Saturday

"e.

TIN=SS#" independent Contractor

A company can NOT rely on an IRS Private Letter Ruling issued to another company to satisfy the Reasonable Basis test as the private letter ruling applies only to the company requesting the ruling.

TRUE

A company has the right to control an employee's work.

TRUE

A hospital employee working under the 8/80 provision must be paid overtime for working hours over 8 in a day or 80 in the 14 day period. Even though the employee has worked 80 hours in the two week period, 8 hours of overtime is due for the four days when the employee worked more than 8 hours a day

TRUE

A nondiscretionary bonus is a contractual bonus paid based on the employee's production, efficiency or other measure of performance.

TRUE

A nondiscretionary bonus is a payment for attendance, quality, or a production paid because of an employer's promise made in advance.

TRUE

A resently divoresed e,ployee is required to file a new form W-4

TRUE

A retired employee receiving periodic distributions from a qualified retirement plan should complete Form W-4P, Withholding Certificate for Pension or Annuity Payments.

TRUE

After an employee files an amended Form W-4, the change must be reflected in withholding no later than the first payroll period ending on or after the 30th day after receiving the amended Form W-4.

TRUE

All employees working in the United States must pay Federal Income and Employment taxes on their wages.

TRUE

An employee claimed as a dependent by her parents, may claim exempt status on Form W-4 if her total income is not more than $1,100.00 including unearned income of not less than $350.00.

TRUE

An employee must file a new Form W-4 within 10 days only if his or her allowances decrease as the result of a divorce, the loss of a dependent, or a nonworking spouse takes a job.

TRUE

An employee who had no tax liability last year and expects to have no tax liability this year can file Form W-4 claiming exempt.

TRUE

An employee's Form W-4 is complete when the form includes a signature and date.

TRUE

An employer may change the company's workweek to meet changing business needs. When a change in the workweek must be made in order, in the overlapping period the employer must pay the overtime that is most beneficial for the employee.

TRUE

An employer must change an employee's withholding status to single and zero allowances when an exempt Form W-4 expires and there is no prior W-4 on file.

TRUE

An employer paying employees less than $6.60 per hour on a workweek basis are NOT complying with federal minimum wage requirements. There are exceptions to the general rules for employees under age 20 for their first 90 calendar days of employment may be paid $4.25 per hour and tipped employees meeting certain conditions may be paid $2.13 per hour in cash wages when tips bring the tipped employee's wages to $7.25 per hour.

TRUE

An exempt employee must meet the FLSA's duties and salary requirements.

TRUE

An exempt executive employee's primary duty must be managing two or more full-time employees, and have authority to recommend hiring and firing. The exempt executive must be paid a weekly salary of at least $455.00.

TRUE

An incomplete Form W-4 is invalid. When an employee submits an invalid Form W-4 and the employer does not have a previous W-4 in file, the employee's withholding status must be single and zero allowances.

TRUE

Both state and federal governments regulate overtime, minimum wage, and child labor.

TRUE

Each year the employer (The BOSS)reports wages that are recorded in the account at SSA.

TRUE

Employees can file an exempt Form W-4 when they had no tax liability last year and expect to have no tax liability this year.

TRUE

Employees cannot submit a revised Form W-4 in anticipation of a change.

TRUE

Employees must complete a new W-4 when their change in status requires more income tax to be withheld (the employee has fewer allowances).

TRUE

Employers are required to pay the greater of the federal or state minimum wage in the state the employee works, whichever is greater.

TRUE

Employers collects withholds money (federal income taxes and empoyment taxes depending other taxes city ect) from your paycheck to the federal state, and or local governments

TRUE

Employers must remind employees to complete an amended Form W-4 if they have any changes in status by December 1 of each year.

TRUE

Form W-4 is only completed when the employee has a change in marital status or allowances.

TRUE

If an employee submits a form W-4 indicating the desire to have a flat dollar amount of tax withheld, the form W-4 is not valid and must be rejected.

TRUE

The $20.00 production bonus is a nondiscretionary bonus. It must be included in the employee's regular rate of pay when calculating overtime premium pay.

TRUE

The FLSA defines regular rate of pay as the total regular pay for all hours work divided by the hours worked in the workweek. The FLSA exempts the following types of pay from the regular rate of pay - gifts, paid time off, reimbursed expenses, discretionary bonuses, benefit plan contributions, and others

TRUE

The FLSA defines regular rate of pay as the total regular pay for all hours work divided by the hours worked in the workweek. The FLSA exempts the following types of pay from the regular rate of pay - gifts, paid time off, reimbursed expenses, discretionary bonuses, benefit plan contributions, and others.

TRUE

The FLSA regulates overtime, minimum wage, child labor, and equal pay.

TRUE

The FLSA requires an agreed-upon bonus (nondiscretionary) based on a measure of performance be included in the regular rate of pay

TRUE

The FLSA requires employers pay employees $7.25 for each hour worked in the workweek.

TRUE

The FLSA requires employers to pay employees $7.25 for each hour worked in the workweek.

TRUE

The FLSA, does not define when a workweek starts. It may start on any day at any time based on the business' requirements. The workweek must include seven consecutive 24-hour periods.

TRUE

The Immigration Reform and Control Act of 1986 (IRCA) makes it illegal for an employer to hire an unauthorized worker and requires verify the identity and right to work of all employees hired after November 6, 1986.

TRUE

The common law test takes into account the right of the company to control the workers activities. The IRS reviews the behavioral control, financial control, and the relationships of the parties.

TRUE

The employee's exempt Form W-4 expires on February 15, 2020.

TRUE

The employees yearly wages and tax information that are reported to the Social Security Administration is shared with the IRS for income tax purposes.

TRUE

The employer determines whether to classify workers as employees or as independent contractors. In addition, the IRS and DOL may conduct an audit of a company's classification of a worker as an employee or independent contractor.

TRUE

The employer is responsible for verifying an employee's eligibility to work in the U.S. under The Immigration Reform and Control Act of 1986 (IRCA).

TRUE

The minimum wage in the state where the work is preformed or the federal minimum wage whichever is greater must be paid.

TRUE

Under IRS rules when an employee submits a form W-4 indicating a flat dollar amount of tax is to be withheld , the from W-4 is invalid and must be rejected.

TRUE

Under IRS rules, employees are requires to complete a new form W-4 when their allowance decrease or their martial status changes from married to single. The adoption of a child would increase an employees allowances.

TRUE

Under The Flsa, a nonexempt employee is not requires to be paid overtime for working on a holiday

TRUE

Under the FLSA overtime for nonexempt employees is calculated on hours physiclly worked

TRUE

Under the FLSA's 8/80 rule, the hospital employee who works over 8 hours in a day or 80 hours in a workweek, whichever is greater must be paid overtime.

TRUE

Under the FLSA, a teacher meeting the professional employee exemption is not paid overtime. A exempt professional teacher works for an educational institution with the teachers primary duty is teaching, tutoring, instructing, or lecturing students

TRUE

Under the FLSA, an employer may establish one workweeks required for its business requirements. It may have one workweek for clerical employees and another for assembly workers.

TRUE

Under the FLSA, employment is generally prohibited for those under 14 years of age, unless the minor is working for a parent, and even those jobs cannot be hazardous or in mining or manufacturing.

TRUE

Under the FLSA, nonexempt employees be paid overtime for all hours physically worked over 40 in a workweek. Paid time off is not time physically worked.

TRUE

Under the FLSA, nonexempt employees must be paid the federal minimum wage for all hours worked. The FLSA does not require payments for working holidays or evening or night shifts.

TRUE

Under the FLSA, the an administrative exempt employee's primary duties must be the performance of office or nonmanual work directly related to the company's management or business operations with the duties requiring the exercise of discretion and independent judgement in matters of significance. Administrative employees not meeting the administrative exemption must be paid overtime for all hours worked over 40 in a workweek.

TRUE

Under the FLSA, the employee's regular rate of pay calculation includes the fair market value of goods or services provided the employee.

TRUE

Under the FLSA, the manager is paid 0 overtime hours. A manager, supervising four full-time employees and paid a monthly salary of $4,000.00, fulfills the requirements under FLSA to be classified as an exempt employee. Exempt employees do not receive an overtime premium.

TRUE

Under the FLSA, the minimum hourly rate an employer can pay a tipped employee is $2.13 per hour as long as the employee's cash wages and tips are equal to or greater than $7.25 times the hours worked in the workweek

TRUE

Under the FLSA, the minimum hourly rate an employer can pay a tipped employee is $2.13 per hour as long as the employee's cash wages and tips are equal to or greater than $7.25 times the hours worked in the workweek.

TRUE

Under the FLSA, the tipped employee's total compensation (cash wages plus tips) must be a minimum of $7.25 per hour. If the combined hourly wage and hourly tips fall below the federal minimum wage, the FLSA requires the employer to pay the difference.

TRUE

Under the FLSA, when a nonexempt employee receives a retroactive pay increase, the new pay rate impacts the employee's overtime premium for the entire period of the retroactive increase.

TRUE

Under the FLSA, when school is not in session, 14 and 15-year-old employees can only work between 7:00 a.m. and 9:00 p.m. When school is in session, 14 and 15-year-old employee can only work between 7:00 a.m. and 7:00 p.m. and cannot work during school hours.

TRUE

When Form W-4 has been completed properly, the employer uses marital status, number of allowances claimed, and additional amount requested to determine the employee's federal income tax withholding.

TRUE

When a company has the right to control a workers work under the common Law test, the worker is an employee. The common law test is defined by the IRS as behavioural control, finacial control, and the relationship of the parties.

TRUE

When a nonexempt employee works in a state with an overtime requirement that is more beneficial than the FLSA's 40 hour in a workweek requirement, the state rule must be used when calculating overtime. For example, if a state requires overtime when a nonexempt employee works more than 8 hours in a day, the state rule must be used when calculating overtime.

TRUE

When an employee's spouse dies during the current year, the employee must file a new Form W-4 with the employer before the first pay period of the year following the spouse's death.

TRUE

When the employee retires or becomes disabled, SS benefits are paid based on the total earnings reported by the employee's employers.

TRUE

With the exception of employees under the age of 20 in their first 90 calendar days of employment when they may be paid $4.25 per hour, all nonexempt employees must be paid $7.25 per hour.

TRUE

an employee submits an amended form w-4 on January 2 . Which statement is ture? The previous form W-4 is retained for four years after the date the last tax form was filed.

TRUE

the flsa states that an employee is working when "engage to be waiting because the employer requires the employee to wait to begin work

TRUE

a. do Nothing no method of payment their agency pays them

Temporary / Leasing

What does a W-4 form stands for?

The Employee's Witholding Allowance Certificate

What does an I-9 Form stands for?

The Employment Eligibility Verification Form

Who are the Internal Revenue Service?

The United States' Tax Collector

D.

The manager of a payroll department supervising two full-time employees" a

D.

The manager of a payroll department supervising two full-time employees" c

D.

The manager of a payroll department supervising two full-time employees" d

"d.

There is NO 401k" independent Contractor

What does the Employment Verification Form do?

This proves that the employee can work in the United States.

What does the I-9 form do?

This proves that the employee can work in the United States.

Total = $502.00

Total = $722.00 Total = $1,224.00

Step 4.

Total pay (including tips): 119 (regular pay) + $86.00 (tips) = $205.08)"

A.

U.S. Citizenship and Immigration Services

iii.

Use Form SS8"

"b.

Use back up withholding = when the independent contractor did not file a W-9 form/TIN you have to withheld 24% of their check" independent Contractor

"d.

Use form SS8" Common law Test

What is the code form for The Employee's Witholding Allowance Certificate?

W-4

"A retired employee receiving periodic distributions from a qualified retirement plan should complete Form: a.

W-4.

b.

W-4P.

d.

W-4S." b

c.

W-4V.

"a.

W-9 form =TIN (tax identification number) the TIN gives you the SS# or the Tax ID#" independent Contractor

Week 1

Week 2 Totals

2.

When a new employee has submitted an incomplete Form W-4

D.

When a new employee has submitted an incomplete Form W-4" d

B.

When an employee has not submitted a new Form W-4 at the beginning of the calendar year

4.

When an employee has not submitted a new Form W-4 at the beginning of the calendar year" 2

3.

When an exempt Form W-4 expires and there is no prior W-4 on file

4.

When an exempt Form W-4 expires and there is no prior W-4 on file" 4

1.

When the employee has requested more federal taxes be withheld

2.

When the employee has requested more federal taxes be withheld

3.

When the employee has requested more federal taxes be withheld

C.

When the employee has requested more federal taxes be withheld

1.

When the employer has received a tax levy on the employee

A.

When the employer has received a tax levy on the employee

2.

When the employer receives a tax levy on the employee

4.

When the employer receives a tax levy on the employee" 3

Does depending where the employess work and live, they may be asked to fill out form for local, county, or city income tax withholdong.

Yes

Employees who work in a state with a State Income Tax may have to fill out another form ?

Yes, another W-4 but for the State Witholding Allowance Certificate.

"f.

You don't have to file a W-4 if " Employee

"

a

d. It does not have to be considered in the overtime premium"

a

d. all federal taxes."

a

d. done in 30 minute increments."

a

1.

a TIN is not provided.

4.

a dishwasher paid $7.05 per hour." 4

1.

a part-time employee in shipping paid $7.00 per hour.

2.

a part-time employee is paid $166.50 for working 18 hours.

"All of the following situations satisfy federal minimum wage requirements, EXCEPT: 1.

a part-time employee is paid $6.60 per hour.

B.

a part-time payroll clerk paid $120.00 for working 16 hours a week.

2.

a part-time payroll clerk paid $150.00 for working 20 hours a week.

c.

a private letter ruling issued to another company in the same industry indicating similarly situated workers are independent contractors.

"To satisfy the Reasonable Basis test and treat a worker as an independent contractor, a company can rely on all of the following methods EXCEPT: a.

a private letter ruling issued to the company indicating the worker is an independent contractor.

4.

a production bonus is included in the regular rate of pay." 2

"All of the following situations satisfy federal minimum wage requirements as of January 1, 2019, EXCEPT: 1.

a security guard paid $7.25 per hour.

4.

a security guard paid $7.25 per hour.

C.

a security guard paid $7.25 per hour.

A.

a shift differential for working the late-night shift.

3.

a shift differential paid under a union contract is included in the regular rate of pay.

1.

adoption of a child.

4.

advise employees about the number of allowances they can claim." 1

3.

advising employees about the number of allowances they can claim.

B.

after the birth of a child that is claimed as a dependent.

2.

all workweeks during the period in which the bonus was earned.

3.

all workweeks in the last 12 months.

Direct deposit is

an electronic fund transfer of their pay directly into their bank account.

3.

an employee with ten years of seniority receives the federal minimum wage.

D.

an employee with ten years of seniority receives the federal minimum wage.

3.

an employee with ten years seniority receives the federal minimum wage.

4.

an employee, after working for the employer for ten years, receives the minimum wage." 1

2.

an employee, age 18, is paid $127.50 for working 30 hours the first week of employment.

3.

an employee, age 18, is paid $232.00 for working 32 hours in his first week on the job.

A.

an employer, covered under the FLSA, pays the state minimum wage of $7.15 per hour.

"

b

c. Neither, the worker is an independent contractor"

b

d) A commercial artist furnishing her own tools and equipment"

b

d. 1099-R."

b

d. W-9."

b

2.

benefit plan provided to all employees.

4.

benefit plan provided to all employees.

C.

benefit plan provided to all employees.

D.

benefit plan provided to all employees." a

3.

birth of a child.

3.

breaks.

"

c

D) timing of payment."

c

D)requires new hires to show two forms of identification when hired."

c

d. April 15, 2020."

c

d. August 1st payroll."

c

d. July 1."

c

d. July 24."

c

d. There are no limits for students to claim exempt."

c

d. the employee's statement that the form is complete."

c

Methods of paying Employees name them:

check,direct deposit, cash

B.

child labor laws.

D.

child labor laws." a

4.

child labor." 4

C.

classification of exempt or nonexempt employees.

D.

classification of exempt or nonexempt employees." a

D.

contractual bonus paid based on the employee's production, efficiency or other measure of performance" d

"A nondiscretionary bonus is a: 1.

contractual bonus paid based on the employee's production, efficiency or other measure of performance.

"A nondiscretionary bonus is a:1.

contractual bonus paid based on the employee's production, efficiency or other measure of performance.

A.

contractual bonus paid based on the employee's production, efficiency or other measure of performance.

2.

cost-of-living adjustments.

"

d

d)A trainee soliciting orders for the company's products"

d

d. Marital status, number of allowances claimed, and additional amount requested"

d

d. four years after the last tax return was filed using the information on the Form W-4."

d

2.

death of a dependent child in the previous year.

On _____notify employee they need to submit a new W4 form must submit it by ________

dec 1, feb 15

4.

defining equal pay for equal work." 1

D.

defining equal pay for equal work." b

3.

defining overtime.

C.

defining overtime.

D.

defining the minimum interval between paydays."

1.

determining eligibility to work in the U.S.

B.

determining eligibility to work in the U.S.

3.

discretionary bonuses.

B.

discretionary bonuses.

4.

discretionary bonuses." 3

3.

do not want taxes withheld this year.

1.

does not restrict the employee's behavior and does not permit personal business.

3.

does not restrict the employee's behavior and does not permit personal business.

2.

does not restrict the employee's behavior and permits personal business.

D.

double time for working the night shift on a holiday." c

A retired school principal who has started a consulting fim has agreed to be the interim principal for a local high school. What is the worker's employment status?

employee

2.

employer determines when, where and how to work.

A.

employer determines when, where and how to work.

1.

employer furnishes tools, equipment, materials and training.

C.

employer furnishes tools, equipment, materials and training.

3.

employer has treated the worker or similar workers as employees.

D.

employer has treated the worker or similar workers as employees." d

d.

employer." d

2.

employers must pay overtime when employees work more than eight hours in a workday.

An employee is working when ...

engaged to be waiting

1.

ensuring that Form W-4 is complete.

4.

ensuring that Form W-4 is complete." 4

"Employees can file an exempt Form W-4 when they:1.

expect to owe no taxes this year.

2.

file all new Forms W-4 with the IRS every year.

2.

filing all new Forms W-4 with the IRS every year.

"b.

financial control employee: the job provides the tools/ " Common law Test

3.

gift provided at a holiday.

A.

gift provided at a holiday.

B.

gift provided at a holiday.

2.

had no tax liability last year and expect to have no tax liability this year.

A.

if the filing status changes from married to single or head of household due to a divorce.

d.

information from published IRS rulings." c

Paycard is

is a Debit payroll card to pay employees, especially when they don't have a bank account.

4.

itemized deductions increase" 2

2.

method of payment.

A.

minimum interval between paydays.

SS5

new social security

2.

non-contractual profit-sharing bonus.

B.

non-contractual profit-sharing bonus.

C.

non-contractual profit-sharing bonus.

4.

non-contractual profit-sharing bonus." 1

3.

nondiscretionary bonuses.

c.

none of the fair-market value of the board and 50% of the fair-market value of the room.

d.

none of the fair-market value of the room and board" b

4.

notifying the IRS when an employee claims more than ten allowances." 3

A.

once a child is no longer claimed as a dependent.

D.

once an exempt filer realizes the claim of exemption is no longer valid." b

B.

overtime provisions.

C.

overtime provisions.

4.

owed taxes last year and expect to owe taxes this year" 2

4.

paid sick leave." 1

2.

paid vacation leave.

2.

premiums paid for working on holidays.

3.

premiums paid for working on holidays.

D.

premiums paid for working on holidays." c

1.

production bonuses.

A.

provisions for method and timing of employees' pay.

ii.

reasonable basis test

"Under the FLSA, a nonexempt employee's regular rate of pay includes all of the following EXCEPT: 1.

reimbursed expenses.

1.

reimbursed expenses.

2.

reimbursed expenses.

A.

reimbursed expenses.

1.

remind employees by December 1 to submit new Forms W-4 if their marital status or number of allowances has changed.

3.

reminding employees by December 1 to submit a new Form W-4 if their marital status or allowances have changed.

1.

requesting a new Form W-4 from each employee each year.

4.

requesting new Forms W-4 from each employee each year." 4

3.

responding when the IRS requests an employee's W-4 form.

4.

restricts the employee's behavior and does not permit personal business" 4

3.

restricts the employee's behavior and does not permit personal business.

1.

restricts the employee's behavior and permits personal business.

4.

restricts the employee's behavior and permits personal business.

A.

setting child labor restrictions.

B.

setting the minimum age for work.

2.

setting the minimum wage.

A.

setting the minimum wage.

3.

shift premiums.

C.

shift premiums.

4.

shift premiums." 1

4.

shift premiums." 4

b.

showing at least 25% of its industry treats similarly situated workers as independent contractors.

3.

the contractor fails to provide a certificate of compliance.

4.

the contractor provides a Form W-4.

C.

the federal minimum wage.

1.

the pay period the bonus is paid.

1.

the week's regular rate of pay must include shift premiums.

4.

the workweek the bonus is paid." 2

B.

time and one-half for working on a holiday.

1.

timing of payment.

2.

total payments in a calendar year exceed $600.00.

1.

upon receiving a pay increase.

B.

upon receiving a pay increase.

2.

upon receiving overtime pay.

C.

upon receiving overtime pay.

3.

verify that an employee's withholding allowances are accurate.

1.

verifying that an employee's withholding allowances are accurate.

2.

when a child is no longer claimed as a dependent.

C.

when a child marries and is no longer claimed as an exemption.

1.

when a divorce is finalized.

3.

when allowances decrease.

B.

when changing filing status from married to single or head of household.

C.

when itemized deductions increase.

D.

when the employee's marital status changes from married to single." d

4.

when the spouse is no longer employed" 3

A.

when the spouse is no longer employed.

4.

with the adoption of a child" 4

3.

with the adoption of a child.

3.

with the death of a dependent in the previous year.

4.

with the death of a dependent in the previous year.

D.

with the death of a dependent in the previous year." c

2.

withholding based on the marital status and number of allowances claimed.

B.

work is done personally by the worker.

4.

work is done personally by the worker." 3

c.

worker.

Exempt means

you don't get overtime (excluded)

Non- Exempt means

you get to get overtime (non excluded)


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