APA Payroll Certification | Questions and Correct Answers | Latest Update 2024/2025

APA Payroll Certification | Questions and Correct Answers | Latest Update 2024/2025 Which of the following workers is classified as an employee? - Answer - A day-care worker guaranteed a minimum salary plus a percentage of the profits (T/F) If an employee submits a Form W-4 indicating the desire to have a flat dollar amount of tax withheld, the Form W-4 is not valid and MUST be rejected. - Answer -True Common Law Test - Answer -The primary way to determine whether an individual qualifies as an employee or an independent contractor. Employee - Answer -The employer has the right to control what work will be done and how that work will be done. Independent Contractor - Answer -The only control of the company is the desired results to be accomplished, and not the details by which those results are accomplished. Form SS-8 - Answer -Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Contains aseries of questions categorized into behavioral control, financial control, and relationship of the parties designed to determine the extent of the employer's right to control the result of the assigned work and the methods used to perform that work (employee or independent contractor). Reasonable Basis Test (Safe Harbor Rules) - Answer -Employers may treat workers who would be employers under the common law test as independent contractors, exempt from federal employment tax laws, if they have a reasonable basis for doing so. (T/F) A 24% backup withholding tax on nonwag