1|Page
FPC Payroll Fundamentals NEWEST 2025/2026
ACTUAL EXAM COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS (VERIFIED ANSWERS)
|ALREADY GRADED A+||BRAND NEW!!
Worker that has Fed, OASDI, Medicare, State withheld - ..(ANSWER)...Employee
Worker that requires the employer to pay ER taxes - ..(ANSWER)...Employee
Worker that receives W2 form - ..(ANSWER)...Employee
Worker that does not have taxes withheld - ..(ANSWER)...Independent Contractor
Worker that has TIN - ..(ANSWER)...Independent Contractor
Worker that receives 1099 Form - ..(ANSWER)...Independent Contractor
Asks how independent is the employee and how much control can be exervised
over the worker. - ..(ANSWER)...Common Law Test
A worker cannot sign a new contract stating that they will be an indepndent
contractor. - ..(ANSWER)...Common Law Test
, 2|Page
Employer has treated similar workers as independent contractors for any period
and has filed tax returns - ..(ANSWER)...Reasonable Basis Test
Longstanding industry standard of treating similar workers as independent
contractors - ..(ANSWER)...Reasonable Basis Test
Court decisions for treating workers in similar circumstances as independent
contractors - ..(ANSWER)...Reasonable Basis Test
IRS has ruled in a "published ruling" that the workers are indpendent contractors -
..(ANSWER)...Reasonable Basis Test
Temporary Service Provider or Leasing Company - ..(ANSWER)...Pays employees
and taxes instead of company the employee is performing services for
Immigration reform and Control Act of 1986 (IRCA) - ..(ANSWER)...Requires
employer to verify employees' eligibility for employment in the US.
Penalties for Violating IRCA - ..(ANSWER)...$375 for the first offence and $16,000
for the third
Antidiscrimination under IRCA - ..(ANSWER)...The law prohibits discrimination in
hiring or recruiting workers on the basis of national origin or citizenship
FPC Payroll Fundamentals NEWEST 2025/2026
ACTUAL EXAM COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS (VERIFIED ANSWERS)
|ALREADY GRADED A+||BRAND NEW!!
Worker that has Fed, OASDI, Medicare, State withheld - ..(ANSWER)...Employee
Worker that requires the employer to pay ER taxes - ..(ANSWER)...Employee
Worker that receives W2 form - ..(ANSWER)...Employee
Worker that does not have taxes withheld - ..(ANSWER)...Independent Contractor
Worker that has TIN - ..(ANSWER)...Independent Contractor
Worker that receives 1099 Form - ..(ANSWER)...Independent Contractor
Asks how independent is the employee and how much control can be exervised
over the worker. - ..(ANSWER)...Common Law Test
A worker cannot sign a new contract stating that they will be an indepndent
contractor. - ..(ANSWER)...Common Law Test
, 2|Page
Employer has treated similar workers as independent contractors for any period
and has filed tax returns - ..(ANSWER)...Reasonable Basis Test
Longstanding industry standard of treating similar workers as independent
contractors - ..(ANSWER)...Reasonable Basis Test
Court decisions for treating workers in similar circumstances as independent
contractors - ..(ANSWER)...Reasonable Basis Test
IRS has ruled in a "published ruling" that the workers are indpendent contractors -
..(ANSWER)...Reasonable Basis Test
Temporary Service Provider or Leasing Company - ..(ANSWER)...Pays employees
and taxes instead of company the employee is performing services for
Immigration reform and Control Act of 1986 (IRCA) - ..(ANSWER)...Requires
employer to verify employees' eligibility for employment in the US.
Penalties for Violating IRCA - ..(ANSWER)...$375 for the first offence and $16,000
for the third
Antidiscrimination under IRCA - ..(ANSWER)...The law prohibits discrimination in
hiring or recruiting workers on the basis of national origin or citizenship
