©BRAINBARTER 2024/2025
Fundamental Payroll Certification Questions
With Verified Answers
Employee - answer✔Anyone who performs services for you is generally your employee if you
can control
what work is accomplished and how it is accomplished.
Common-law employees - answer✔A worker whose services are performed under common-law
rules for an employer
is his or her employee if that employer controls what and how the job will be done.
Independent contractor - answer✔A payer has control of the work done by an independent
contractor, and not the
means and methods of finishing the job.
Statutory employee - answer✔Workers come under common law rules and are independent
contractors by statute
for certain employment tax purposes if they fall within any one of several categories.
Statutory non-employee - answer✔Statutory non-employees fall under two categories. They are
real estate agents and
direct sellers.
Temporary help services and personnel - answer✔Employees are hired by temporary help
services and send the workers to
companies who need employees.
Form I-9 (Employment Eligibility Verification) - answer✔The purpose of the Form I-9,
Employment Eligibility Verification, as required by the
U.S. Citizenship and Immigration Service (USCIS) is to verify that a prospective
employee is authorized to work in the United States.
, ©BRAINBARTER 2024/2025
Form SS-4 is: - answer✔The purpose of Form SS-4, Application for Employer Identification
Number, is to
apply for issuance of an Employer Identification Number (EIN) for a sole
proprietorship, corporation, partnership, estate, trust and other entities.
EIN - answer✔An Employer Identification Number (EIN) is a nine-digit number (in the format
12-
3456789) intended for use by entities engaged in a trade or business for purposes of
filing returns and paying taxes resulting from the trade or business
SSN - answer✔A Social
Security Number (SSN) is an nine-digit number (in the format 123-45-6789)
assigned to an individual for purposes of recording earnings as an employee and
subsequently verifying eligibility for receipt of retirement or disability benefits.
Form SS-5 - answer✔The purpose of Form SS-5, Application for a Social Security Card, is for
an individual
to apply for a Social Security Number.
Form SS-8 - answer✔The purpose of Form SS-8, Determination of Worker Status for Purposes
of Federal
Employment Taxes and Income Tax Withholding, is to request from the Internal
Revenue Service (IRS), a clarification of the status of a worker regarding eligibility
for or applicability of federal employment taxes and income tax withholding.
Form W-2 - answer✔The purpose of Form W-2, Wage and Tax Statement, is for an employer to
report to
each employee who earned income in the tax year, information regarding the
amount of earnings and amount of income, social security and Medicare taxes
withheld for that year.
Form W-2C - answer✔he purpose of Form W-2C, Corrected Wage and Tax Statement, is to
correct errors
on previously issued Form W-2 filed with the Social Security Administration and/or
Fundamental Payroll Certification Questions
With Verified Answers
Employee - answer✔Anyone who performs services for you is generally your employee if you
can control
what work is accomplished and how it is accomplished.
Common-law employees - answer✔A worker whose services are performed under common-law
rules for an employer
is his or her employee if that employer controls what and how the job will be done.
Independent contractor - answer✔A payer has control of the work done by an independent
contractor, and not the
means and methods of finishing the job.
Statutory employee - answer✔Workers come under common law rules and are independent
contractors by statute
for certain employment tax purposes if they fall within any one of several categories.
Statutory non-employee - answer✔Statutory non-employees fall under two categories. They are
real estate agents and
direct sellers.
Temporary help services and personnel - answer✔Employees are hired by temporary help
services and send the workers to
companies who need employees.
Form I-9 (Employment Eligibility Verification) - answer✔The purpose of the Form I-9,
Employment Eligibility Verification, as required by the
U.S. Citizenship and Immigration Service (USCIS) is to verify that a prospective
employee is authorized to work in the United States.
, ©BRAINBARTER 2024/2025
Form SS-4 is: - answer✔The purpose of Form SS-4, Application for Employer Identification
Number, is to
apply for issuance of an Employer Identification Number (EIN) for a sole
proprietorship, corporation, partnership, estate, trust and other entities.
EIN - answer✔An Employer Identification Number (EIN) is a nine-digit number (in the format
12-
3456789) intended for use by entities engaged in a trade or business for purposes of
filing returns and paying taxes resulting from the trade or business
SSN - answer✔A Social
Security Number (SSN) is an nine-digit number (in the format 123-45-6789)
assigned to an individual for purposes of recording earnings as an employee and
subsequently verifying eligibility for receipt of retirement or disability benefits.
Form SS-5 - answer✔The purpose of Form SS-5, Application for a Social Security Card, is for
an individual
to apply for a Social Security Number.
Form SS-8 - answer✔The purpose of Form SS-8, Determination of Worker Status for Purposes
of Federal
Employment Taxes and Income Tax Withholding, is to request from the Internal
Revenue Service (IRS), a clarification of the status of a worker regarding eligibility
for or applicability of federal employment taxes and income tax withholding.
Form W-2 - answer✔The purpose of Form W-2, Wage and Tax Statement, is for an employer to
report to
each employee who earned income in the tax year, information regarding the
amount of earnings and amount of income, social security and Medicare taxes
withheld for that year.
Form W-2C - answer✔he purpose of Form W-2C, Corrected Wage and Tax Statement, is to
correct errors
on previously issued Form W-2 filed with the Social Security Administration and/or
