Payroll FPC-REMOTE Fundamental Payroll Certification Online Training
Payroll FPC-REMOTE Online Training
The questions for FPC-REMOTE were last updated at Jul 18,2025.
- Exam Code: FPC-REMOTE
- Exam Name: Fundamental Payroll Certification
- Certification Provider: Payroll
- Latest update: Jul 18,2025
What is the effect on an employees income when the employer pays that employees share of social security and medicare taxes on a fringe benefit?
- A . there is no change
- B . the taxes paid by the employer are considered income to the employee
- C . the amount of the fringe benefit is included in the employees income
- D . there are no ss or medicare taxes on fringe benefits
All of the following deferred compensation plans limit the employee to making a deferral contribution of $19,500 in 2020 except:
- A . 401k
- B . 403b
- C . 457b
- D . nonqualified
Which tax withholidng method uses the average earnings for one pay period to determine the withholding per pay period?
- A . percentage method
- B . quarterly averaging method
- C . annualizing wage method
- D . none of the above
A waitress is paid $2.25 per hour and she receives $225 in tips during the week. She works 4o hours per week.
Which of the following is true?
- A . her employer is allowed to reduce her cash wage to no less than $2.13 per hour
- B . her base pay must be increase to $4.5 per hour after a 90 day training period.
- C . she must be paid $5.12 per hour by her employer
- D . her base salary must be raised to $3 per hour to comply with fed min wage requirements.
Which of the following employee benefits is nontaxable compensation?
- A . company vehicle (personal use)
- B . gifts, prizes awards
- C . company vehicle (business use)
- D . moving expense
What advantages does a payroll checking account provide?
- A . prevents fraud
- B . facilitates reconciliations
- C . ensures that reconciliations are completed in a timely manner
- D . ensures that checks are issued correctly
All of the following deductions are involuntary deductions EXCEPT:
- A . wage assignment
- B . tax levy
- C . child support
- D . creditor garnishment
For a payment after the employees death in the year AFTER the death, what taxes, if any, will be withheld?
- A . federal income tax only
- B . social security and medicare taxes only
- C . federal income and social security and medicare taxes
- D . no taxes will be withheld
Which plan is specifically set up for government employees?
- A . 401k plan
- B . 457b plan
- C . 403b plan
- D . nonqualified deferred compensation plan
All of the following types of records can be combined with payroll data in an integrated system except:
- A . personnel
- B . benefits
- C . purchasing
- D . human resources