PHR Exam Prep – 2026
Questions and Answers
Updated
AccordingBtoBtheBVEVRAA,BfederalBcontractorsBmust:B-
BAnsweruseBtheBstateBjobBserviceBofficeBforBrecruitment.B
AffirmativeBaction,BunderBtheBtermsBofBVEVRAA,BincludesBaBrequirementBthatBcontractorsBlist
BallBjobBopeningsB(withBtheBexceptionsBofBhighBlevelBmanagement,Bshort-
termBtemporary,BandBjobsBthatBwillBbeBfilledBinternally)BwithBstateBemploymentBagencies.
WhichBofBtheBfollowingBisBtrueBofBrankingBratherBthanBratingBmethods?B-
BAnswerOneBproblemBwithBthisBkindBofBmethodBisBthatBitBisn'tBclearBwhatBcriteriaBshouldBb
eBusedBtoBcompareBemployeesBtoBoneBanother
OneBofBtheBissuesBwithBaBrankingBmethodBisBthatBitBdoesBnotBmakeBclearBwhyBoneBpersonB
isBrankedBsecondBand/orBwhatBheBorBsheBcanBdoBtoBmoveBupBtoBfirst.
WhoBprovidesBemployeeBfeedbackBduringBaB360-degreeBfeedbackBappraisal?B-
BAnswerPeers,Bmanagers,BdirectBreports
360-
degreeBfeedbackBincludesBevaluationsBfromBallBlevelsBofBworkersBwhoBinteractBwithBtheBempl
oyeeBwhoBisBbeingBreviewed.
HighBsalariesBwithBlowBbenefitsBareBmostBcharacteristicBofBwhichBstageBofBtheBorgBlife-
cycle?B-BAnswerStart-up
AnBorgBinvestsB$5kBinBanBHRISBprogram.BAfterBoneByear,BtheBcompanyBestimatesBtheBprogra
mBhasBsavedBatBleastB$8k.BInBthisBcase,BtheBprofitBofBtheBprogramBisB$3kBgreaterBthanBthe
Bloss.BTheBsumBis:B-BAnswerreturnBonBinvestment
ThisBisBtheBamountBofBmoneyBanBorgBearnsBfromBanBinvestmentBminusBtheBamountBofBmon
eyBitBcostBtoBmakeBthatBinvestment
, WhichBactBguaranteedBtheBrightBofBworkersBtoBformBunionsBandBbargainsBasBaBunionBwithBt
heirBemployers?B-BAnswerWagnerBActB
AlsoBknownBasBtheBNationalBLaborBRelationsBAct,BguaranteedBtheBrightBofBworkersBtoBformB
unionsBandBbargainBasBaBunionBwithBtheirBemployers.BItBcreatedBLaborBRelationsBBoardBtoBa
rbitrateBdeadlockedBlaborBdisputes,BensureBdemocraticBunionBelections,BandBpenalizeBunfairBla
borBpracticesBbyBemployers.
WhatBshouldBbeBdoneBwhenBaddressingBaBperformanceBproblemBwithBanBemployee?B-
BAnswerEmployeeBshouldBbeBgivenBopportunitiesBtoBcorrectBunsatisfactoryBperformance.B
WhenBanBemployee'sBperformanceBisBnotBmeetingBanBorganization'sBstandards,BtheBemployee
BshouldBbeBnotifiedBofBunsatisfactoryBperformanceBandBgivenBanBopportunityBtoBmakeBchang
es.
AllBareBtrueBofBaffirmativeBactionBplans:B-
BAnswerEmployersBareBrequiredBtoBdevelopBtimetablesBforBmeetingBgoals,BemployersBmustBd
evelopBaBsetBofBstepsBtheyBwillBtakeBtoBmeetBtheirBgoals,BtheBfirstBthingBemployersBmustBd
oBtoBdevelopBanBaffirmativeBactionBplanBisBconductBaButilizationBanalysis.B
**TheBuseBofBspecificBandBinflexibleBquotasBinBaffirmativeBactionBplansBisBillegal.
WhatBwouldBresultBinBimputedBincome?B-BAnswergroupBlifeBinsuranceBoverB$50,000
SomeBbenefitsBmustBbeBtreatedBasBincomeBforBtaxBpurposes.BImputedBincomeBisBtheBvalueB
ofBaBserviceBorBbenefitBreceivedBbyBtheBemployeeBthatBmustBbeBtreatedBasBincomeBforBtheB
purposeBofBtaxesBandBreportingBearningsBtoBtheBinternalBrevenueBservice.BGroupBlifeBinsuran
ceBoverB$50kBisBimputedBincome.
WhatBisBtheBpurposeBofBtheBActualBDeferralBPercentageB(ADP)BTest?B-
BAnswerToBensureBhighlyBcompensatedBemployeesBdoBnotBbenefitBunreasonably
TheBIRSBmandatesBADPBtestsBtoBmakeBsureBthatBhighlyBcompensatedBemployeesBareBnotBben
efittingBundulyBfromBaBcompany'sB401(k)BplanBatBtheBexpenseBofBotherBemployees.
Questions and Answers
Updated
AccordingBtoBtheBVEVRAA,BfederalBcontractorsBmust:B-
BAnsweruseBtheBstateBjobBserviceBofficeBforBrecruitment.B
AffirmativeBaction,BunderBtheBtermsBofBVEVRAA,BincludesBaBrequirementBthatBcontractorsBlist
BallBjobBopeningsB(withBtheBexceptionsBofBhighBlevelBmanagement,Bshort-
termBtemporary,BandBjobsBthatBwillBbeBfilledBinternally)BwithBstateBemploymentBagencies.
WhichBofBtheBfollowingBisBtrueBofBrankingBratherBthanBratingBmethods?B-
BAnswerOneBproblemBwithBthisBkindBofBmethodBisBthatBitBisn'tBclearBwhatBcriteriaBshouldBb
eBusedBtoBcompareBemployeesBtoBoneBanother
OneBofBtheBissuesBwithBaBrankingBmethodBisBthatBitBdoesBnotBmakeBclearBwhyBoneBpersonB
isBrankedBsecondBand/orBwhatBheBorBsheBcanBdoBtoBmoveBupBtoBfirst.
WhoBprovidesBemployeeBfeedbackBduringBaB360-degreeBfeedbackBappraisal?B-
BAnswerPeers,Bmanagers,BdirectBreports
360-
degreeBfeedbackBincludesBevaluationsBfromBallBlevelsBofBworkersBwhoBinteractBwithBtheBempl
oyeeBwhoBisBbeingBreviewed.
HighBsalariesBwithBlowBbenefitsBareBmostBcharacteristicBofBwhichBstageBofBtheBorgBlife-
cycle?B-BAnswerStart-up
AnBorgBinvestsB$5kBinBanBHRISBprogram.BAfterBoneByear,BtheBcompanyBestimatesBtheBprogra
mBhasBsavedBatBleastB$8k.BInBthisBcase,BtheBprofitBofBtheBprogramBisB$3kBgreaterBthanBthe
Bloss.BTheBsumBis:B-BAnswerreturnBonBinvestment
ThisBisBtheBamountBofBmoneyBanBorgBearnsBfromBanBinvestmentBminusBtheBamountBofBmon
eyBitBcostBtoBmakeBthatBinvestment
, WhichBactBguaranteedBtheBrightBofBworkersBtoBformBunionsBandBbargainsBasBaBunionBwithBt
heirBemployers?B-BAnswerWagnerBActB
AlsoBknownBasBtheBNationalBLaborBRelationsBAct,BguaranteedBtheBrightBofBworkersBtoBformB
unionsBandBbargainBasBaBunionBwithBtheirBemployers.BItBcreatedBLaborBRelationsBBoardBtoBa
rbitrateBdeadlockedBlaborBdisputes,BensureBdemocraticBunionBelections,BandBpenalizeBunfairBla
borBpracticesBbyBemployers.
WhatBshouldBbeBdoneBwhenBaddressingBaBperformanceBproblemBwithBanBemployee?B-
BAnswerEmployeeBshouldBbeBgivenBopportunitiesBtoBcorrectBunsatisfactoryBperformance.B
WhenBanBemployee'sBperformanceBisBnotBmeetingBanBorganization'sBstandards,BtheBemployee
BshouldBbeBnotifiedBofBunsatisfactoryBperformanceBandBgivenBanBopportunityBtoBmakeBchang
es.
AllBareBtrueBofBaffirmativeBactionBplans:B-
BAnswerEmployersBareBrequiredBtoBdevelopBtimetablesBforBmeetingBgoals,BemployersBmustBd
evelopBaBsetBofBstepsBtheyBwillBtakeBtoBmeetBtheirBgoals,BtheBfirstBthingBemployersBmustBd
oBtoBdevelopBanBaffirmativeBactionBplanBisBconductBaButilizationBanalysis.B
**TheBuseBofBspecificBandBinflexibleBquotasBinBaffirmativeBactionBplansBisBillegal.
WhatBwouldBresultBinBimputedBincome?B-BAnswergroupBlifeBinsuranceBoverB$50,000
SomeBbenefitsBmustBbeBtreatedBasBincomeBforBtaxBpurposes.BImputedBincomeBisBtheBvalueB
ofBaBserviceBorBbenefitBreceivedBbyBtheBemployeeBthatBmustBbeBtreatedBasBincomeBforBtheB
purposeBofBtaxesBandBreportingBearningsBtoBtheBinternalBrevenueBservice.BGroupBlifeBinsuran
ceBoverB$50kBisBimputedBincome.
WhatBisBtheBpurposeBofBtheBActualBDeferralBPercentageB(ADP)BTest?B-
BAnswerToBensureBhighlyBcompensatedBemployeesBdoBnotBbenefitBunreasonably
TheBIRSBmandatesBADPBtestsBtoBmakeBsureBthatBhighlyBcompensatedBemployeesBareBnotBben
efittingBundulyBfromBaBcompany'sB401(k)BplanBatBtheBexpenseBofBotherBemployees.