APA Fundamental Payroll Certification - FPC-Remote Exam Practice Test
Question 1
The due date for filing Form 941 is the:
Correct Answer: D
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Question 2
Report backup withholding to the IRS using:
Correct Answer: D
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Question 3
Using the following information, calculate the social security tax to be withheld.


Correct Answer: A
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Question 4
Failure to create a payroll ACH file is a violation of which customer service principle?
Correct Answer: B
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Question 5
All of the following objectives are included in the operations of a Payroll Department EXCEPT:
Correct Answer: A
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Question 6
An independent contractor status is indicated if the worker:
Correct Answer: A
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Question 7
The withholding of federal income tax is regulated by the:
Correct Answer: D
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Question 8
A state's minimum wage is $0.60 higher than the federal minimum wage. Under the FLSA, for an employee age 20, what is the MINIMUM hourly rate an employer can pay the employee?
Correct Answer: B
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Question 9
Which account type is used to classify accrued, but not yet taken, paid leave that is carried over from one year to the next?
Correct Answer: C
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