Fundamental Payroll Certification (FPC) Exam Questions and
Answers (Latest update 2025)
Which form is completed by the employee to establish federal
income tax withholding? - Correct Answer ✅ Form W-4
A nonexempt employee works 37½ hours per week at a
regular monthly salary of $3,932.50. Under the FLSA,
calculate the employee's regular rate of pay. - Correct
Answer ✅ $24.20
A nonexempt employee works 40 hours per week at a regular
annual salary of $45,240. Under the FLSA, calculate the
employee's regular rate of pay. - Correct Answer ✅ $21.75
Which amount is the basis for the calcuation of federal
income tax withholding? - Correct Answer ✅ Taxable wages
An employee has total YTD wages of $68,000. Calculate the
gross-up on a bonus payment of $2,000. Assume state
income tax withholding is 3%. - Correct Answer ✅
$2,969.56
Answers (Latest update 2025)
Which form is completed by the employee to establish federal
income tax withholding? - Correct Answer ✅ Form W-4
A nonexempt employee works 37½ hours per week at a
regular monthly salary of $3,932.50. Under the FLSA,
calculate the employee's regular rate of pay. - Correct
Answer ✅ $24.20
A nonexempt employee works 40 hours per week at a regular
annual salary of $45,240. Under the FLSA, calculate the
employee's regular rate of pay. - Correct Answer ✅ $21.75
Which amount is the basis for the calcuation of federal
income tax withholding? - Correct Answer ✅ Taxable wages
An employee has total YTD wages of $68,000. Calculate the
gross-up on a bonus payment of $2,000. Assume state
income tax withholding is 3%. - Correct Answer ✅
$2,969.56
