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Exam (elaborations)

PAYROLL ACCT CH 1 STUDY QUESTIONS WITH COMPLETE ANSWERS

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PAYROLL ACCT CH 1 STUDY QUESTIONS WITH COMPLETE ANSWERS

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April 12, 2025
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1 of 47

Definition


Title VII of the Civil Rights Act of 1964, entitled "Equal Employment
Opportunity," provides for several fair employment practices. The act,
as amended, forbids employers to discriminate in hiring, firing,
promoting, compensating, or in any other condition of employment on
the basis of race, color, religion, gender, or national origin.



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, Equal Employment Opportunity Fair Employment Practices




Equal Pay Act Affirmative Action


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2 of 47

Definition



employers with 50 or more full-time employees during the previous
year.



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applicable large employers—
small employers
ALEs




employee access—personnel files vesting


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3 of 47

Definition

,payments to employees who are absent from their jobs because of
illness, accident, or disease not arising out of their employment.

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disability benefits workers compensation




survivor benefits retirement benefits


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4 of 47

Definition


The Family and Medical Leave Act of 1993 (FMLA) requires employers
that have 50 or more employees within a 75-mile radius, for at least 20
weeks in the current or preceding calendar year, to grant workers
unpaid leave for a family or medical emergency. In cases of childbirth,
adoption, or serious illness of the employee or the employee's child,
spouse, or parent, the employer must offer the worker as many as 12
weeks of unpaid leave



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Family and Medical Leave Act American recovery and reinvestment
of 1993 (FMLA) act of 2009

, Employee retirement Income Security
Americans with disabilities act
Act of 1974 (erisa)


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5 of 47

Definition



employers with fewer than 50 full-time equivalent employees with
average annual wages of less than $50,000.



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union employees low-income individuals and families




small employers small businesses


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6 of 47

Definition


Whether the system is paper-based or computer-based or records in
the cloud, it is advantageous to have four separate sets of records for
each employee: Personnel file—basic information (e.g., name, address,
etc.). Payroll file—salary and benefits. Medical file—insurance and
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