©Jason MacConnell 2025 ALL RIGHTS RESERVED.
FPC Exam Questions With Correct Answers
A+
What is FLSA responsible for? - Answer✔Minimum wage, record keeping by all covered
employers, child labor laws, mandates equal pay for work
What is the minimum hourly wage for an exempt computer professional? - Answer✔27.63/hr.
What is the 8/80 Rule? - Answer✔Employer must pay covered employees OT for daily hours
worked over 8 OR 80 hours for the pay period- whichever is more beneficial to the employee.
What agency mandates rounding? - Answer✔The Wage and Hour Division (nearest tenth-6
minutes, or nearest quarter- 15 minutes)
What agency mandates meals, rest periods, and time off? - Answer✔States
What is the Remedial Education Exemption? - Answer✔An employer may employ a worker up
to 10 hours over the 40 hour workweek without paying OT if the employee is in a remedial
education program. Employees must NOT have graduated highschool or attained an 8th grade
education
What agency mandates child labor laws? - Answer✔FLSA
What are the child labor restrictions? - Answer✔Under 18- no hazardous jobs
14 & 15- no hazardous jobs, 8/day 40/week when school is not in session. 3/day, 18/week when
school is in session
14- employment prohibited, unless for parents and nonhazardous.
What is the minimum amount of tips/month an employee must earn to be eligible for a reduced
hourly wage? - Answer✔$30
I9 Form - Answer✔Proof of eligibility to work in the US
When should the I9 be completed? - Answer✔Employee- First day of work
Employer- Within 3 days of hire
How long should the employer keep the I9 on file? - Answer✔3 years after DOH, or 1 year from
date of termination - whichever is later.
1
, ©Jason MacConnell 2025 ALL RIGHTS RESERVED.
Form SS-5 - Answer✔Application for a Social Security Card
Form W-4 - Answer✔Tax form that tells the employer how many withholding allowances to
claim and marital status
When should the W-4 form be completed? - Answer✔On or before the first day of work
What if the employee does not complete a W-4 form? - Answer✔Employer must withhold as
single and claiming no allowances
If allowances increase, when should the W-4 be amended? - Answer✔At any time
If allowances decrease, when should the W-4 be amended? - Answer✔within 10 days
When should the W-4 be completed when a spouse or child dies? - Answer✔January 1 after the
death
When must withholding reflect changes made with the completed W-4 form? - Answer✔No later
than the first pay period ending on or after 30 days after the form is filed
When can an employee claim exempt of the W-4? - Answer✔1. Had a right to a refund of all
federal income tax withheld in the prior year because the employee had no tax liability
2. Expects to have no tax liability in the current year.
3. Cannot be claimed as dependent on someone else's tax return.
4. If they earn less than the standard deduction they can generally claim exempt.
When must new exempt W-4 forms be filed? - Answer✔Annually by February 15.
What are the employers responsibilities with W-4's? - Answer✔1. Ensuring it is complete
2. Withholding as stated on W-4
3. Requesting that employees submit changed W-4's by Dec. 1st.
4. Checking forms claiming exempt status- employees subject to $500 penalty if false.
Imputed Income - Answer✔The value of the benefits employees receive from the employer and
must be included in the employees' income
What are supplemental wages? - Answer✔Payments from employers that are not regular wages.
(reported tips, OT, bonuses)
What is the optional flat rate for 2016? - Answer✔25% - for supplemental wages totaling less
than 1 million
What is the optional flat rate for supplemental wages in excess of 1 million? - Answer✔A
maximum of 39.6%
2
FPC Exam Questions With Correct Answers
A+
What is FLSA responsible for? - Answer✔Minimum wage, record keeping by all covered
employers, child labor laws, mandates equal pay for work
What is the minimum hourly wage for an exempt computer professional? - Answer✔27.63/hr.
What is the 8/80 Rule? - Answer✔Employer must pay covered employees OT for daily hours
worked over 8 OR 80 hours for the pay period- whichever is more beneficial to the employee.
What agency mandates rounding? - Answer✔The Wage and Hour Division (nearest tenth-6
minutes, or nearest quarter- 15 minutes)
What agency mandates meals, rest periods, and time off? - Answer✔States
What is the Remedial Education Exemption? - Answer✔An employer may employ a worker up
to 10 hours over the 40 hour workweek without paying OT if the employee is in a remedial
education program. Employees must NOT have graduated highschool or attained an 8th grade
education
What agency mandates child labor laws? - Answer✔FLSA
What are the child labor restrictions? - Answer✔Under 18- no hazardous jobs
14 & 15- no hazardous jobs, 8/day 40/week when school is not in session. 3/day, 18/week when
school is in session
14- employment prohibited, unless for parents and nonhazardous.
What is the minimum amount of tips/month an employee must earn to be eligible for a reduced
hourly wage? - Answer✔$30
I9 Form - Answer✔Proof of eligibility to work in the US
When should the I9 be completed? - Answer✔Employee- First day of work
Employer- Within 3 days of hire
How long should the employer keep the I9 on file? - Answer✔3 years after DOH, or 1 year from
date of termination - whichever is later.
1
, ©Jason MacConnell 2025 ALL RIGHTS RESERVED.
Form SS-5 - Answer✔Application for a Social Security Card
Form W-4 - Answer✔Tax form that tells the employer how many withholding allowances to
claim and marital status
When should the W-4 form be completed? - Answer✔On or before the first day of work
What if the employee does not complete a W-4 form? - Answer✔Employer must withhold as
single and claiming no allowances
If allowances increase, when should the W-4 be amended? - Answer✔At any time
If allowances decrease, when should the W-4 be amended? - Answer✔within 10 days
When should the W-4 be completed when a spouse or child dies? - Answer✔January 1 after the
death
When must withholding reflect changes made with the completed W-4 form? - Answer✔No later
than the first pay period ending on or after 30 days after the form is filed
When can an employee claim exempt of the W-4? - Answer✔1. Had a right to a refund of all
federal income tax withheld in the prior year because the employee had no tax liability
2. Expects to have no tax liability in the current year.
3. Cannot be claimed as dependent on someone else's tax return.
4. If they earn less than the standard deduction they can generally claim exempt.
When must new exempt W-4 forms be filed? - Answer✔Annually by February 15.
What are the employers responsibilities with W-4's? - Answer✔1. Ensuring it is complete
2. Withholding as stated on W-4
3. Requesting that employees submit changed W-4's by Dec. 1st.
4. Checking forms claiming exempt status- employees subject to $500 penalty if false.
Imputed Income - Answer✔The value of the benefits employees receive from the employer and
must be included in the employees' income
What are supplemental wages? - Answer✔Payments from employers that are not regular wages.
(reported tips, OT, bonuses)
What is the optional flat rate for 2016? - Answer✔25% - for supplemental wages totaling less
than 1 million
What is the optional flat rate for supplemental wages in excess of 1 million? - Answer✔A
maximum of 39.6%
2
