Payroll Exam Practice Questions and
Answers 100% Pass
A Taxpayer Identification Number and name reported on Form 1099-MISC can be
checked by using the - ANSWER✔✔-IRS's Social Security Number Verification System.
Which of the following workers is an independent contractor? - ANSWER✔✔-An
engineer employing assistants to complete a project
Under the FLSA, a workweek consists of how many hours? - ANSWER✔✔-The correct
answer is 168. (24 hours X 7 Days)
Under the FLSA, when determining whether a nonexempt employee is to be paid
overtime, the employer uses the hours worked in a: - ANSWER✔✔-workweek
(Overtime is defined as all time physically worked over 40 hours in a workweek. The
FLSA requires that nonexempt employees be paid at least 150% of their regular rate of
pay for all hours physically worked over 40 in a workweek).
Under the FLSA, what is the minimum amount that a tipped employee, who receives at
least $30.00 in tips per month, can receive in cash wages? - ANSWER✔✔-$2.13 per hour
( A pay rate of $2.13 per hour for tipped employees when the minimum wage is $7.25
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,per hour means that employers can take a tip credit of up to $5.12 per hour, when the
tips received by the employee are at least $5.12 per hour)
A 15-year-old employee works part-time. Under the FLSA, during the summer months,
what hours can the employee work? - ANSWER✔✔-Only until 9:00 p.m. (They also can
work only between 7 a.m. and 7 p.m. (expanded to between 7 a.m. and 9 p.m. from June
1 through Labor Day).
A tipped employee is paid $3.50 per hour. During the first week of 2015, the employee
works 40 hours and receives $125.00 in tips. Under the FLSA, the tipped employee's
total compensation must be a minimum of: - ANSWER✔✔-7.25
( 125/40)+3.50= 6.63-less than minimum wage
Employers must remind employees to complete an amended Form W-4 if they have any
changes in status: - ANSWER✔✔-by December 1 of each year.
An employee who is a full-time student is claimed as a dependent by her parents. What
conditions must exist for the employee to claim exempt status on Form W-4? -
ANSWER✔✔-Total income is less than $1,050.00 including unearned income of less
than $350.00
An employee's spouse died on July 1. When must the employee file a new Form W-4
with the employer? - ANSWER✔✔-Before the first pay period of the next year (The
death of a spouse does not require the surviving spouse to file a new Form W-4 until
January 1 of the year after the spouse's death)
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, For a tipped employee to be paid $2.13 per hour, what is the minimum amount of tips
the employee must receive each month? - ANSWER✔✔-$30.00
(Under the FLSA, employers may pay tipped employees (who receive at least $30 in tips
during a month) $2.13 per hour as long as the amount of the employee's tips is enough
to raise the employee's regular rate of pay to the minimum wage for the workweek. If
the tips are not enough to raise the regular rate of pay to ($7.25 per hour) for the
workweek, the employer must pay the difference, ensuring the employee the minimum
wage for the week)
Under the FLSA, calculate the overtime premium pay for a nonexempt employee who is
paid $10.00 per hour and works 45 hours in the workweek. - ANSWER✔✔-$25 (they
would make $15 an hour- so a $5 difference X 5 hours= $25)
Under the FLSA, calculate a nonexempt employee's compensation for a workweek
when the employee is paid $4.50 for each item produced, produces 100 items, and
works 45 hours. - ANSWER✔✔-(4.50 x 45)/100= $10 per hour.
10 X 150%= $15 OT rate
($10 X 40) + (15 X 5 OT) = $475.00
A nonexempt employee earns $15.00 per hour. Last week, the employee earned a
production bonus of $51.00 according to the union contract. The employee worked 48
hours last week. Calculate the employee's gross pay for the week. - ANSWER✔✔-
$15*48=$720+$51= $771
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Answers 100% Pass
A Taxpayer Identification Number and name reported on Form 1099-MISC can be
checked by using the - ANSWER✔✔-IRS's Social Security Number Verification System.
Which of the following workers is an independent contractor? - ANSWER✔✔-An
engineer employing assistants to complete a project
Under the FLSA, a workweek consists of how many hours? - ANSWER✔✔-The correct
answer is 168. (24 hours X 7 Days)
Under the FLSA, when determining whether a nonexempt employee is to be paid
overtime, the employer uses the hours worked in a: - ANSWER✔✔-workweek
(Overtime is defined as all time physically worked over 40 hours in a workweek. The
FLSA requires that nonexempt employees be paid at least 150% of their regular rate of
pay for all hours physically worked over 40 in a workweek).
Under the FLSA, what is the minimum amount that a tipped employee, who receives at
least $30.00 in tips per month, can receive in cash wages? - ANSWER✔✔-$2.13 per hour
( A pay rate of $2.13 per hour for tipped employees when the minimum wage is $7.25
Copyright ©SOPHIABENNETT 2025 ACADEMIC YEARALL RIGHTS RESERVED. Page 1/19
,per hour means that employers can take a tip credit of up to $5.12 per hour, when the
tips received by the employee are at least $5.12 per hour)
A 15-year-old employee works part-time. Under the FLSA, during the summer months,
what hours can the employee work? - ANSWER✔✔-Only until 9:00 p.m. (They also can
work only between 7 a.m. and 7 p.m. (expanded to between 7 a.m. and 9 p.m. from June
1 through Labor Day).
A tipped employee is paid $3.50 per hour. During the first week of 2015, the employee
works 40 hours and receives $125.00 in tips. Under the FLSA, the tipped employee's
total compensation must be a minimum of: - ANSWER✔✔-7.25
( 125/40)+3.50= 6.63-less than minimum wage
Employers must remind employees to complete an amended Form W-4 if they have any
changes in status: - ANSWER✔✔-by December 1 of each year.
An employee who is a full-time student is claimed as a dependent by her parents. What
conditions must exist for the employee to claim exempt status on Form W-4? -
ANSWER✔✔-Total income is less than $1,050.00 including unearned income of less
than $350.00
An employee's spouse died on July 1. When must the employee file a new Form W-4
with the employer? - ANSWER✔✔-Before the first pay period of the next year (The
death of a spouse does not require the surviving spouse to file a new Form W-4 until
January 1 of the year after the spouse's death)
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, For a tipped employee to be paid $2.13 per hour, what is the minimum amount of tips
the employee must receive each month? - ANSWER✔✔-$30.00
(Under the FLSA, employers may pay tipped employees (who receive at least $30 in tips
during a month) $2.13 per hour as long as the amount of the employee's tips is enough
to raise the employee's regular rate of pay to the minimum wage for the workweek. If
the tips are not enough to raise the regular rate of pay to ($7.25 per hour) for the
workweek, the employer must pay the difference, ensuring the employee the minimum
wage for the week)
Under the FLSA, calculate the overtime premium pay for a nonexempt employee who is
paid $10.00 per hour and works 45 hours in the workweek. - ANSWER✔✔-$25 (they
would make $15 an hour- so a $5 difference X 5 hours= $25)
Under the FLSA, calculate a nonexempt employee's compensation for a workweek
when the employee is paid $4.50 for each item produced, produces 100 items, and
works 45 hours. - ANSWER✔✔-(4.50 x 45)/100= $10 per hour.
10 X 150%= $15 OT rate
($10 X 40) + (15 X 5 OT) = $475.00
A nonexempt employee earns $15.00 per hour. Last week, the employee earned a
production bonus of $51.00 according to the union contract. The employee worked 48
hours last week. Calculate the employee's gross pay for the week. - ANSWER✔✔-
$15*48=$720+$51= $771
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