Payroll Course - Chapter 1

Choose the correct definition for Respect for Marriage Act.

The law guaranteeing marriage equality under any circumstances

Peyton Hatton is a payroll accountant with Embotelladora Traders, Incorporated. One of the employees poses a question about the legality of the deduction for Social Security tax from their pay. What should Peyton tell the colleague?

To assist younger workers when they retire or become too infirm to work, To provide monetary benefits to dependents of retired or deceased workers, To assist families who experience diminished wages.

Emery Devi is a military veteran who requires many absences for medical reasons. The supervisor at Baytery Farms has demanded Emery either reduce the number of sick days used or provide a medical history to support the absences. Which law(s) protect Emery?

USERRA, HIPAA

Callen Germain is a warehouse worker for a small grocery market. While some merchandise was being moved, the loading dock door unexpectedly fell and injured Callen. How does OSHA apply to Callen for this type of injury?

Workers Comp insurance will provide for the coverage of wage compensation for the EE and covered medical expenses should the company's work environment, an not EE error, be found at fault; In this type of situation, there would be an OSHA inspection to ensure that the working environment was not the cause of the injury; Another legal provision is that Callen may be protected under FMLA.

Nyx Croce is an employee of Autonder, a contractor that provides governmental construction services in Washington, DC. The current contract is for $250,000. Nyx is 22 and is paid $9.50 per hour. How does the Walsh-Healey Public Contracts Act affect Nyx?

Would fall under Walsh-Healey Public Contracts Act; Wages at 1.5 times the regular hourly wage for those worked over 40 hours; Would require minimum wage for all hours worked under 40 hours per week.

Choose the correct definition for Independent contractor.

A worker who is not subject to a company's direction or its payroll laws Correct

Amari Meyers works in the payroll department for Racine Traders. The company has experienced a decline in revenue over the past six months. The company president asks Amari to delay the remittance of payroll taxes to make more cash available to the company. Which act would be violated if Amari complies with the company president's request?

Current Tax Payment Act of 1943

Xan Preston is a new manager at Resterra Incorporated Xan is looking at using the E-Verify process for new hires. What recommendations can you give regarding the differences between having employees complete the I-9 and the E-Verify process?

E-Verify allows employers to use the internet to verify if employees are eligible to work in the United States, I-9 is still necessary if using E-Verify

Jaylin Thomas is the payroll clerk for Telemba Communications. One of the company's employees, Dakota Boon, informs Jaylin that he feels that he was the victim of unequal pay three years prior. What law(s) guide Dakota's complaint?

FLSA, Civil Rights Act of 1964, Equal Pay Act

Galen Rana is a production worker at Gexo Manufacturing, which produces air-conditioning systems. After working there for 10 years, she discovers through conversations with a colleague with the same title and similar seniority that her wage is 20 percent lower than his wage. She feels that she has been a victim of discrimination. Which law(s) govern her situation?

FLSA, Civil Rights Act of 1964, Lilly Leadbetter Fair Pay Act of 2009

During a review of payroll records, Ocean Morena notices that a female employee in Department A receives a significantly lower salary than similarly skilled male employees in the same department. What actions should Ocean take in this situation?

Gather the information that shows the difference in pay based on sex of the employee; If all channels fail, then Ocean may have a claim under the Equal Pay Act with or without the extension provided by the Lilly Ledbetter Fair Pay Act of 2009; Go to the supervisor of the individual spoken to previously; Go to the manager or supervisor to discuss these differentials.

Parker Alberighi and Val van Peij are friends who work for the same company. Parker manages a manufacturing department, and Val supervises the payroll clerks. Which ethical guidelines or rules would these friends need to remember when discussing work?

Non-disclosure of confidential information they have over the employees in their areas of responsibility, Exercising personal integrity to avoid any apparent conflicts of interest would also be appropriate for these individuals.

Sawyer Alescio is an accountant for Diado, a multinational firm. Sawyer notices that the new state payroll tax updates have not been installed during payroll processing in the firm's software. What ethical guidelines govern Sawyer's behavior in this situation?

Notify the supervisor of the discrepancy, Ensure the tax withholding and remittance are correct with the new state payroll taxes.

Micah Sherman works in the payroll department at Radiance Windows. The employer has determined that the payroll functions should be moved to a cloud-based platform that can support its 500 employees, be used remotely, and has requested recommendations. What options could Micah propose?

Online options with mobile access, Employee security and confidentiality, SSL/VPN/CAPTCHA tools

Zyon Deng is a payroll accountant at Sucre Foods. Zyon works remotely from home, communicates with colleagues via Zoom, and has a VPN to prevent hackers from accessing the computer data. Which privacy law(s) require Zyon to protect the information on the computer, even from family members?

Privacy Act of 1974, Common-Law Privacy Act

Blake Hudnall is Conosis Incorporated's payroll accountant. During a casual conversation with coworkers, Blake learns that Teagan Vinkovic, a coworker, is deliberately overstating the number of hours worked during each pay period because of a personal economic situation. Which ethical guidelines pertain to this situation? What should Blake do with this knowledge?

Professional competence and due care in the proper preparation of the payroll and verify externally with the supervisor or manager the actual hours worked, Professionalism to the company and ensuring that there is honest and true representation to the costs of the business, A lack of integrity could make her an accomplice by allowing the transactions to continue overstated.

Choose the correct definition for Walsh-Healey Public Contracts Act.

Prohibited employment of individuals younger than 16 years of age

Choose the correct definition for HIPAA.

Protects the confidentiality of employee medical records

West is a senior payroll administrator for Falcive Landscape Design. The company has 15 employees and annual revenues of $10 million. The company has been using and maintaining manual payroll records for the last 20 years. The president of Falcive Landscape Design wants to explore options for computerized payroll processing. Which payroll option is the most suitable for both West and Falcive Landscape Design?

QuickBooks, Sage 100

Choose the correct definition for Tax Cuts and Jobs Act.

Reframing federal employee income tax computations

Choose the correct definition for Lilly Ledbetter Fair Pay Act.

Repealed the 180-day statute of limitations on equal pay complaints Correct

Lyric Tesfaye is the new bookkeeper for Birch Online Enterprises, a small business consulting firm, and was hired to replace a long-time employee who retired. Lyric notices that the previous bookkeeper used a manual system. The company owner has said that Lyric may update the payroll system. What options are available?

Spreadsheets, ADP or programs like QuickBooks, Sage 100, or Microsoft Dynamics GP, MyPay Solutions

Choose the correct definition for Personal Responsibility, Work and Family Promotion Act of 2002.

Strengthened the child support provisions of PRWOR Correct

A group of employees who read on a website that income tax collection is illegal approach Jules Furst, the controller for a large company. They ask that the company stop withholding income taxes from their pay without an explanation of what laws govern income tax collection. What should Jules tell them?

The 16th Amendment to the U.S. Constitution created the legislation to support the collection of taxes from the employees. Additional Social Security Insurance Act was created to provide funding through tax withholdings.

Eden Motta is the office manager and payroll clerk for his company, composed of 12 employees. An employee, Xai Gladwin, stops by Eden's office and wants to view their payroll record. What privacy regulations must Eden consider before granting coworker access?

The Privacy Act of 1974 allows an employee access to their payroll records.

Quinn Magnus is a payroll accountant for Mama Bear Trading Company. A coworker from the packaging department contacts Quinn via electronic communication and asks to see all employees' payroll records for a specific payroll date. What are options available for Quinn?

The Privacy Act of 1974 would protect the individual's information from being disclosed, Email request should be subject to additional scrutiny.

At Denniston Industries, employees have the option of choosing employer-sponsored health insurance. According to COBRA, what responsibilities does the employer have upon the termination of an employee?

The company must offer terminated employees COBRA coverage upon termination. The employee would be required to pay the health insurance premiums.

Landry Russell is a new employee in the payroll department for Palermo Industries. Landry has had several employees approaching with questions but is unsure how privacy regulations could affect the responses. What advice would you give Landry about privacy laws and payroll?

The employee's privacy is an important consideration, and payroll workers need to be aware of updated information as it becomes available; The Privacy Act of 1974 allows for an employee access to their payroll records; Review U.S. Dept of Labor OCFO-1 or the U.S. Dept of Health and Human Services Privacy Act 09-40-0006.

Choose the correct definition for internal controls documentation.

A provision of the Sarbanes-Oxley Act

Kennedy Watson is the payroll accountant for Antizio Electronics, a company that engages in federal contracts. Kennedy wants to ensure that the company is compliant with the provisions of the Davis-Bacon Act. What is the process used to monitor payroll compliance in this situation?

Certified Payroll

Regan Marrioni is in the payroll department at Seven Wonders International Foods. Regan is part of a social organization, along with several of his coworkers. Which of the following ethical standards could become compromised in social situations?

Confidentiality

Choose the correct definition for Sixteenth Amendment.

Instituted a tiered income tax on workers

Choose the correct definition for USERRA.

Legislation that governs the treatment of military service personnel

Angel Bellini is the payroll accountant for Pyrondo Fireworks, and has been asked for information about employees and independent contractors. What are three of the key differences between employees and independent contractors?

Management, Decisions, Ownership of any tools, The extent the employees work, Investment and control the company has over the employee

Choose the correct definition for IRCA.

Mandates completion of form I-9

Marlon Moyo works as a payroll clerk at Semiconductor, Incorporated. Marlon shares an office with three other co-workers and must examine documents containing personal information as a regular part of the duties. Based on the provisions of the Privacy Act of 1974, what responsibilities does Marlon have regarding handling the payroll records?

Marlon is responsible for keeping employee information such as addresses, dependents, compensation, payroll deductions, social security number, or garnishment information; Marlon must ensure not to leave any sensitive information as disclosed by the Privacy Act of 1974 where individuals can access them.

Ash Accardi is the accounting manager for a small local firm with full- and part-time staff. How do FLSA guidelines regarding working hours apply to Ash's employees?

Minimum wage considerations for both salaried and hourly workers, Whether the company is required to abide by the FLSA (no interstate commerce), Maximum hours, Minimum age, Pay rates, Mandatory break periods