FPC Practice Test #2 UPDATED Exam
Questions and CORRECT Answers
An employee works from midnight to 8:00 a.m. on a company paid
holiday but does not work more than 40 hours during the work-
week. Under the FLSA, the employee must be paid: - CORRECT ANSWER - at least the
federal minimum wage.
Which of the following statements about the FLSA overtime
requirements is correct? - CORRECT ANSWER - An employer may establish one
workweek for clerical employees and another for assembly workers.
Which of the following employees is entitled to file a Form W-4
claiming exempt? - CORRECT ANSWER - An employee who paid no taxes last year and
expects to pay none this year
When should an employer remind employees to complete an
amended Form W-4 if their filing status or filing circumstances
have changed? - CORRECT ANSWER - By December 1 of each year.
If an employee provides an invalid Form W-4, the employer must: - CORRECT
ANSWER - refuse to accept the form.
Under the FLSA, an employee's workday is defined as the: - CORRECT ANSWER - time
the employee is performing principal activities.
What taxes, if any, must be withheld from an independent
contractor providing a TIN? - CORRECT ANSWER - No federal employment taxes are
required to be withheld
, An exempt employee under the FLSA is exempt from: - CORRECT ANSWER - Both
minimum wage and overtime.
Under the FLSA, rounding must: - CORRECT ANSWER - Be consistent.
Who verifies eligibility to work in the U.S.? - CORRECT ANSWER - Employer
Under the FLSA, what type of pay is included in a nonexempt
employee's regular rate of pay calculation? - CORRECT ANSWER - Production bonuses
An employee who files an exempt Form W-4 is exempt from the
withholding of: - CORRECT ANSWER - Federal income tax only.
An employer's responsibilities with Form W-4 include: - CORRECT ANSWER -
Implementing the Form W-4 within the time allowed.
When does an exempt Form W-4 expire? - CORRECT ANSWER - February 15 of the next
year
An employee's monthly income is insufficient to pay for all his
deductions. The deductions were issued and received by the employer in the following order: -
CORRECT ANSWER - $105.00 federal tax levy
A commission is included in the calculation of which tax, if any? - CORRECT ANSWER -
All federal taxes
A waitperson earns $175.00 in tips this week. As a full-time employee, she often works overtime.
Can her employer take the tip
credit on the overtime hours? - CORRECT ANSWER - Yes, the tip credit applies to all
hours worked.
Questions and CORRECT Answers
An employee works from midnight to 8:00 a.m. on a company paid
holiday but does not work more than 40 hours during the work-
week. Under the FLSA, the employee must be paid: - CORRECT ANSWER - at least the
federal minimum wage.
Which of the following statements about the FLSA overtime
requirements is correct? - CORRECT ANSWER - An employer may establish one
workweek for clerical employees and another for assembly workers.
Which of the following employees is entitled to file a Form W-4
claiming exempt? - CORRECT ANSWER - An employee who paid no taxes last year and
expects to pay none this year
When should an employer remind employees to complete an
amended Form W-4 if their filing status or filing circumstances
have changed? - CORRECT ANSWER - By December 1 of each year.
If an employee provides an invalid Form W-4, the employer must: - CORRECT
ANSWER - refuse to accept the form.
Under the FLSA, an employee's workday is defined as the: - CORRECT ANSWER - time
the employee is performing principal activities.
What taxes, if any, must be withheld from an independent
contractor providing a TIN? - CORRECT ANSWER - No federal employment taxes are
required to be withheld
, An exempt employee under the FLSA is exempt from: - CORRECT ANSWER - Both
minimum wage and overtime.
Under the FLSA, rounding must: - CORRECT ANSWER - Be consistent.
Who verifies eligibility to work in the U.S.? - CORRECT ANSWER - Employer
Under the FLSA, what type of pay is included in a nonexempt
employee's regular rate of pay calculation? - CORRECT ANSWER - Production bonuses
An employee who files an exempt Form W-4 is exempt from the
withholding of: - CORRECT ANSWER - Federal income tax only.
An employer's responsibilities with Form W-4 include: - CORRECT ANSWER -
Implementing the Form W-4 within the time allowed.
When does an exempt Form W-4 expire? - CORRECT ANSWER - February 15 of the next
year
An employee's monthly income is insufficient to pay for all his
deductions. The deductions were issued and received by the employer in the following order: -
CORRECT ANSWER - $105.00 federal tax levy
A commission is included in the calculation of which tax, if any? - CORRECT ANSWER -
All federal taxes
A waitperson earns $175.00 in tips this week. As a full-time employee, she often works overtime.
Can her employer take the tip
credit on the overtime hours? - CORRECT ANSWER - Yes, the tip credit applies to all
hours worked.
