FPC Payroll Fundamentals Exam Questions With Correct
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Answers
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Worker /
/that //has //Fed, //OASDI, //Medicare, //State //withheld //- //CORRECT //ANSWERS(S)✔✔Employee
Worker /
/that //requires //the //employer //to //pay //ER //taxes //- //CORRECT //ANSWERS(S)✔✔Employee
Worker //that //receives //W2 //form //- //CORRECT //ANSWERS(S)✔✔Employee
Worker /
/that //does //not //have //taxes //withheld //- //CORRECT //ANSWERS(S)✔✔Independent //Contractor
Worker //that //has //TIN //- //CORRECT //ANSWERS(S)✔✔Independent //Contractor
Worker //that //receives //1099 //Form //- //CORRECT //ANSWERS(S)✔✔Independent //Contractor
Asks /
/how /
/independent //is //the //employee //and //how //much //control //can //be //exervised //over //the //worker.
//- //CORRECT //ANSWERS(S)✔✔Common //Law //Test
A/
/worker /
/cannot /
/sign //
a/
/new /
,/contract /
/stating /
/that /
/they //will //be //an //indepndent //contractor. //- //CORRECT //ANSWERS(S)✔✔Common //Law //Test
Employer /
/has /
/treated /
/similar /
/workers //as //independent //contractors //for //any //period //and //has //filed //tax //returns //- //CORRECT
//ANSWERS(S)✔✔Reasonable //Basis //Test
Longstanding /
/industry /
/standard /
/of /
/treating /
/similar /
/workers //as //independent //contractors //- //CORRECT //ANSWERS(S)✔✔Reasonable //Basis //Test
Court /
/decisions /
/for /
/treating /
/workers /
/in /
/similar /
/circumstances /
/as //independent //contractors //- //CORRECT //ANSWERS(S)✔✔Reasonable //Basis //Test
IRS /
/has /
/ruled /
/in //
, a //"published /
/ruling" /
/that /
/the /
/workers //are //indpendent //contractors //- //CORRECT //ANSWERS(S)✔✔Reasonable //Basis //Test
Temporary /
/Service /
/Provider /
/or /
/Leasing /
/Company //- /
/CORRECT /
/ANSWERS(S)✔✔Pays /
/employees //and //taxes //instead //of //company //the //employee //is //performing //services //for
Immigration /
/reform //and //Control //Act //of //1986 //(IRCA) //- //CORRECT //ANSWERS(S)✔✔Requires //employer //to
//verify //employees' //eligibility //for //employment //in //the //US.
Penalties /
/for //Violating //IRCA //- //CORRECT //ANSWERS(S)✔✔$375 //for //the //first //offence //and //$16,000 //for
//the //third
Antidiscrimination /
/under /
/IRCA //- /
/CORRECT /
/ANSWERS(S)✔✔The /
/law /
/prohibits /
/discrimination /
/in //hiring //or //recruiting //workers //on //the //basis //of //national //origin //or //citizenship
// // // // // //
Answers
//
Worker /
/that //has //Fed, //OASDI, //Medicare, //State //withheld //- //CORRECT //ANSWERS(S)✔✔Employee
Worker /
/that //requires //the //employer //to //pay //ER //taxes //- //CORRECT //ANSWERS(S)✔✔Employee
Worker //that //receives //W2 //form //- //CORRECT //ANSWERS(S)✔✔Employee
Worker /
/that //does //not //have //taxes //withheld //- //CORRECT //ANSWERS(S)✔✔Independent //Contractor
Worker //that //has //TIN //- //CORRECT //ANSWERS(S)✔✔Independent //Contractor
Worker //that //receives //1099 //Form //- //CORRECT //ANSWERS(S)✔✔Independent //Contractor
Asks /
/how /
/independent //is //the //employee //and //how //much //control //can //be //exervised //over //the //worker.
//- //CORRECT //ANSWERS(S)✔✔Common //Law //Test
A/
/worker /
/cannot /
/sign //
a/
/new /
,/contract /
/stating /
/that /
/they //will //be //an //indepndent //contractor. //- //CORRECT //ANSWERS(S)✔✔Common //Law //Test
Employer /
/has /
/treated /
/similar /
/workers //as //independent //contractors //for //any //period //and //has //filed //tax //returns //- //CORRECT
//ANSWERS(S)✔✔Reasonable //Basis //Test
Longstanding /
/industry /
/standard /
/of /
/treating /
/similar /
/workers //as //independent //contractors //- //CORRECT //ANSWERS(S)✔✔Reasonable //Basis //Test
Court /
/decisions /
/for /
/treating /
/workers /
/in /
/similar /
/circumstances /
/as //independent //contractors //- //CORRECT //ANSWERS(S)✔✔Reasonable //Basis //Test
IRS /
/has /
/ruled /
/in //
, a //"published /
/ruling" /
/that /
/the /
/workers //are //indpendent //contractors //- //CORRECT //ANSWERS(S)✔✔Reasonable //Basis //Test
Temporary /
/Service /
/Provider /
/or /
/Leasing /
/Company //- /
/CORRECT /
/ANSWERS(S)✔✔Pays /
/employees //and //taxes //instead //of //company //the //employee //is //performing //services //for
Immigration /
/reform //and //Control //Act //of //1986 //(IRCA) //- //CORRECT //ANSWERS(S)✔✔Requires //employer //to
//verify //employees' //eligibility //for //employment //in //the //US.
Penalties /
/for //Violating //IRCA //- //CORRECT //ANSWERS(S)✔✔$375 //for //the //first //offence //and //$16,000 //for
//the //third
Antidiscrimination /
/under /
/IRCA //- /
/CORRECT /
/ANSWERS(S)✔✔The /
/law /
/prohibits /
/discrimination /
/in //hiring //or //recruiting //workers //on //the //basis //of //national //origin //or //citizenship