Edrftgyihu jiuh
Payroll Accounting
ST
2026, 36th Edition
UV
TEST BANK
IA
Bernard J. Bieg
_A
Bridget Stomberg
────────────────────────────────────────────────────
PP
Comprehensive Test Bank for Instructors
and Students
RO
||| ||| || ||| || | || ||| | || ||| |
9798214044651
VE
© Bernard J. Bieg & Bridget Stomberg. All rights reserved.
Reproduction or distribution without permission is prohibited.
D?
© MEDCONNOISSEUR
, Edrftgyihu jiuh
Payroll Accounting 2026 — Test Bank
Bernard J. Bieg and Bridget Stomberg
ISBN: 9798214044651
ST
Chapter 1: The Need for Payroll and Personnel Records
Chapter 2: Computing Wages and Salaries
Chapter 3: Social Security Taxes
UV
Chapter 4: Income Tax Withholding
Chapter 5: Unemployment Compensation Taxes
Chapter 6: Analyzing and Journalizing Payroll
IA
_A
PP
RO
VE
D?
© MEDCONNOISSEUR
, Name: Class: Date:
Test Bank For
Payroll Accounting 2026 36th Edition by Bernard J. Bieg, Bridget Stomberg
Chapter 1-6 Answers are at the End of Each Chapter
ST
Chapter 1
Indicate whether the statement is true or false.
UV
1. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of a contract
or subcontract involving federal funds.
a. True
b. False
2. The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an
IA
individual from any trade or business.
a. True
b. False
_A
3. An exception to the protection that the Age Discrimination in Employment Act provides for all workers over 40
involves executives who are 65 or older and who have held high policy-making positions during the two-year period prior
to retirement.
a. True
b. False
PP
4. The requisition for personnel form is sent to the payroll department so that the new employee can be properly added to
the payroll.
a. True
b. False
RO
5. Workers’ compensation insurance premiums for employers vary according to the different degrees of danger in various
classes of jobs and the employers’ accident experience rate.
a. True
b. False
VE
6. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer.
a. True
b. False
D?
7. Under FMLA, the time off must be used in one uninterrupted period of time.
a. True
b. False
8. Each state imposes an income tax on employees that is 2% of gross wages.
a. True
b. False
Page 1
, Name: Class: Date:
9. The employer is required by the FLSA to display a poster that informs employees of the provisions of the law.
a. True
b. False
10. If an investigative consumer report is being issued, the applicant must be given a written notice that the information
ST
obtained will be used in the employment decision.
a. True
b. False
UV
11. All states have set their minimum wage to be the same as the federal government.
a. True
b. False
12. ERISA provides for full vesting of the employer’s contributions at the end of the fifth year of service or after the third
year of service with another 20% vesting in each subsequent year until full vesting is reached at the end of the 7th year.
IA
a. True
b. False
13. Under ERISA, vesting conveys to employees the right to share in a retirement fund in the event they are terminated
_A
before the normal retirement age.
a. True
b. False
14. Under the Family and Medical Leave Act, employers can exempt an employee who has not worked for the employer
PP
for at least one year and has worked for the company for at least 1,250 hours in the last year.
a. True
b. False
15. There are no states that allow employees to access their personnel files.
RO
a. True
b. False
16. A payroll register lists all employees who have earned remuneration, the amount of remuneration, the deductions, and
the net amount paid for each pay period.
VE
a. True
b. False
17. Under the Federal Personal Responsibility and Work Opportunity Reconciliation Act, every employer is required to
report the name, address, and social security number of each new employee to the appropriate state agency.
D?
a. True
b. False
18. The FLSA imposes no recordkeeping requirements on employers.
a. True
b. False
19. Asking applicants for their arrest records is illegal.
Page 2
Payroll Accounting
ST
2026, 36th Edition
UV
TEST BANK
IA
Bernard J. Bieg
_A
Bridget Stomberg
────────────────────────────────────────────────────
PP
Comprehensive Test Bank for Instructors
and Students
RO
||| ||| || ||| || | || ||| | || ||| |
9798214044651
VE
© Bernard J. Bieg & Bridget Stomberg. All rights reserved.
Reproduction or distribution without permission is prohibited.
D?
© MEDCONNOISSEUR
, Edrftgyihu jiuh
Payroll Accounting 2026 — Test Bank
Bernard J. Bieg and Bridget Stomberg
ISBN: 9798214044651
ST
Chapter 1: The Need for Payroll and Personnel Records
Chapter 2: Computing Wages and Salaries
Chapter 3: Social Security Taxes
UV
Chapter 4: Income Tax Withholding
Chapter 5: Unemployment Compensation Taxes
Chapter 6: Analyzing and Journalizing Payroll
IA
_A
PP
RO
VE
D?
© MEDCONNOISSEUR
, Name: Class: Date:
Test Bank For
Payroll Accounting 2026 36th Edition by Bernard J. Bieg, Bridget Stomberg
Chapter 1-6 Answers are at the End of Each Chapter
ST
Chapter 1
Indicate whether the statement is true or false.
UV
1. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of a contract
or subcontract involving federal funds.
a. True
b. False
2. The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an
IA
individual from any trade or business.
a. True
b. False
_A
3. An exception to the protection that the Age Discrimination in Employment Act provides for all workers over 40
involves executives who are 65 or older and who have held high policy-making positions during the two-year period prior
to retirement.
a. True
b. False
PP
4. The requisition for personnel form is sent to the payroll department so that the new employee can be properly added to
the payroll.
a. True
b. False
RO
5. Workers’ compensation insurance premiums for employers vary according to the different degrees of danger in various
classes of jobs and the employers’ accident experience rate.
a. True
b. False
VE
6. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer.
a. True
b. False
D?
7. Under FMLA, the time off must be used in one uninterrupted period of time.
a. True
b. False
8. Each state imposes an income tax on employees that is 2% of gross wages.
a. True
b. False
Page 1
, Name: Class: Date:
9. The employer is required by the FLSA to display a poster that informs employees of the provisions of the law.
a. True
b. False
10. If an investigative consumer report is being issued, the applicant must be given a written notice that the information
ST
obtained will be used in the employment decision.
a. True
b. False
UV
11. All states have set their minimum wage to be the same as the federal government.
a. True
b. False
12. ERISA provides for full vesting of the employer’s contributions at the end of the fifth year of service or after the third
year of service with another 20% vesting in each subsequent year until full vesting is reached at the end of the 7th year.
IA
a. True
b. False
13. Under ERISA, vesting conveys to employees the right to share in a retirement fund in the event they are terminated
_A
before the normal retirement age.
a. True
b. False
14. Under the Family and Medical Leave Act, employers can exempt an employee who has not worked for the employer
PP
for at least one year and has worked for the company for at least 1,250 hours in the last year.
a. True
b. False
15. There are no states that allow employees to access their personnel files.
RO
a. True
b. False
16. A payroll register lists all employees who have earned remuneration, the amount of remuneration, the deductions, and
the net amount paid for each pay period.
VE
a. True
b. False
17. Under the Federal Personal Responsibility and Work Opportunity Reconciliation Act, every employer is required to
report the name, address, and social security number of each new employee to the appropriate state agency.
D?
a. True
b. False
18. The FLSA imposes no recordkeeping requirements on employers.
a. True
b. False
19. Asking applicants for their arrest records is illegal.
Page 2
