Payroll Practice Questions with Verified
Correct Answers
The difference between the federal minimum wage and the tipped wage involves:
The type of work the employee performs.
The difference between the tipped employee minimum wage and the federal minimum
wage is called the ________.
Tip Credit
A nonexempt, salaried worker who received $46,500 in annual compensation for a 40-
hour standard workweek has an hourly rate of ________.
22.36
Humberto is a salaried, nonexempt worker who earns $43,950 per year and has a
standard 45-hour workweek. What is his hourly rate?
18.78 p/h
Clark is a piece rate worker who earns $8.25 per completed unit. During a 40-hour
workweek, Clark completed 57 units. What is Clark's hourly rate?
11.76 p/h
Brendan is an hourly worker and earns $15.25/hour. During a week's pay period, he
worked the following hours and minutes:
Day Hours Minutes
Monday 8 45
Tuesday 7 52
, Wednesday 8 0
Thursday 9 36
Friday 8 24
Using the hundredth-hour method, what is Brendan's gross pay for the week? The
employer pays overtime for all time worked in excess of 40 hours per week.
669.86
Mac is a cook at a local restaurant and earns $9.15 per hour. He occasionally serves as
the crew chief, for which he receives an additional $2.50 per hour. During a biweekly
pay period, he had the following time data:
Cook: 75 hours (including 8 hours overtime)
Crew chief: 13 hours
His gross pay for the pay period would be ________.
874.30
Adam is a nonexempt employee who is single with one withholding allowance and earns
$15 per hour and has a standard 40-hour workweek. During a weekly pay period, he
worked 46 hours. What is Adam's gross pay for the period?
735.00
Which of the following items would not appear as a column on a payroll register?
Hiring Date
Lloyd is the CFO for a firm that uses ISOs as part of its executive compensation plan.
He receives $150,000 annually, paid semimonthly, in base salary plus 25 shares of the
firm's stock per month. The stock is omitted from gross pay calculations and is valued
Correct Answers
The difference between the federal minimum wage and the tipped wage involves:
The type of work the employee performs.
The difference between the tipped employee minimum wage and the federal minimum
wage is called the ________.
Tip Credit
A nonexempt, salaried worker who received $46,500 in annual compensation for a 40-
hour standard workweek has an hourly rate of ________.
22.36
Humberto is a salaried, nonexempt worker who earns $43,950 per year and has a
standard 45-hour workweek. What is his hourly rate?
18.78 p/h
Clark is a piece rate worker who earns $8.25 per completed unit. During a 40-hour
workweek, Clark completed 57 units. What is Clark's hourly rate?
11.76 p/h
Brendan is an hourly worker and earns $15.25/hour. During a week's pay period, he
worked the following hours and minutes:
Day Hours Minutes
Monday 8 45
Tuesday 7 52
, Wednesday 8 0
Thursday 9 36
Friday 8 24
Using the hundredth-hour method, what is Brendan's gross pay for the week? The
employer pays overtime for all time worked in excess of 40 hours per week.
669.86
Mac is a cook at a local restaurant and earns $9.15 per hour. He occasionally serves as
the crew chief, for which he receives an additional $2.50 per hour. During a biweekly
pay period, he had the following time data:
Cook: 75 hours (including 8 hours overtime)
Crew chief: 13 hours
His gross pay for the pay period would be ________.
874.30
Adam is a nonexempt employee who is single with one withholding allowance and earns
$15 per hour and has a standard 40-hour workweek. During a weekly pay period, he
worked 46 hours. What is Adam's gross pay for the period?
735.00
Which of the following items would not appear as a column on a payroll register?
Hiring Date
Lloyd is the CFO for a firm that uses ISOs as part of its executive compensation plan.
He receives $150,000 annually, paid semimonthly, in base salary plus 25 shares of the
firm's stock per month. The stock is omitted from gross pay calculations and is valued
