Payroll FPC-REMOTE Fundamental Payroll Certification Online Training
Payroll FPC-REMOTE Online Training
The questions for FPC-REMOTE were last updated at Jul 17,2025.
- Exam Code: FPC-REMOTE
- Exam Name: Fundamental Payroll Certification
- Certification Provider: Payroll
- Latest update: Jul 17,2025
All of the following are reasons payroll keeps records except:
- A . compliance with laws
- B . demonstrate accuracy of paychecks
- C . demonstrate security of payroll
- D . periodic reporting
Actions that control the staff in order to protect the company against fraud include all of the following except:
- A . physical payouts
- B . rotate assignemtns
- C . segregate job duties
- D . restrict system access
Which of the following statements is correct regarding section 125 plans?
- A . employees working 10 hours a week or more must be included in the companys section 125 plan
- B . any benefits received in cash are not taxed
- C . at the end of the plan year, employees receive cash payments for amounts remaining
- D . benefits can be changed during the plan year if there is a qualified change in status
When paying supplemental wages, when must the aggregate withholding method be used?
- A . when no income tax is withheld from regular wages for the current or preceding year
- B . when the employee claims more than 10 dependents
- C . when the employee doesnt complete a form W4
- D . when the employee claims heads of household
An employee was sick the last week in december. his paycheck, dated dec 31, 2020 was held for him until he returned to work on Jan 6, 2021. these wages are taxable:
- A . in 2020
- B . in 2021
Under what conditions can an employee claim exemption from withholding on form W4?
- A . receiving overtime pay
- B . had no tax liability last year and expects no tax liability this year
- C . anticipates receiving a bonus
- D . an employee takes her first job
Which of the following plans can discriminate in favor of highly compensation employees?
- A . section 125 plans
- B . defined contribution plans
- C . 401k plans
- D . nonqualified deferred compensation plans
If you need very rapid response time with minimal lag between input and output into your computer system, look for:
- A . batch processing
- B . remote entry processing
- C . real time processing
- D . network processing
All of the following issues are concerns of external auditors except:
- A . safeguarding of the firms financial assets
- B . risks to the companys financial well being
- C . efficiency of payroll procedures
- D . material misstatements of financial statements
Payroll documentation accomplishes all of the following EXCEPT:
- A . provide uniformity
- B . simplify training
- C . ensure procedures are followed
- D . provide a reference tool