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APA FPC-Remote (Fundamental Payroll Certification) Certification Exam is a credentialing exam offered by the American Payroll Association (APA). FPC-Remote exam is designed to test the fundamental knowledge and skills of payroll professionals in the areas of payroll administration, compliance, and payroll best practices. FPC-Remote Exam is available to candidates worldwide and can be taken remotely.
APA Fundamental Payroll Certification Sample Questions (Q46-Q51):
NEW QUESTION # 46
The federal minimum wage is used when figuring the amount to withhold for a creditor garnishment
Answer: A
NEW QUESTION # 47
Documentation on legislative changes to Forms W-2 and W-3 is initiated by which of the following organizations?
- A. OCSS
- B. USCIS
- C. SSA
- D. IRS
Answer: D
Explanation:
* TheInternal Revenue Service (IRS)is responsible for issuing updates related toForms W-2 and W-
3under federal tax laws.
* SSA (Social Security Administration)processes W-2s but does not initiate changes.
* OCSS (Office of Child Support Services)andUSCIS (U.S. Citizenship and Immigration Services)are not involved in payroll tax forms.
References:
* IRS Publication 15 (Employer's Tax Guide)
* IRS Form W-2 & W-3 Guidelines
NEW QUESTION # 48
Under which type of plans are employee contributions subject to social security and medicare taxes?
- A. 401k, 403b, and 457b
- B. 403b only
- C. 457b only
- D. 401k only
Answer: A
NEW QUESTION # 49
Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?
- A. S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions
- B. Driver's License
- C. Voter's Registration Card
- D. Social Security Card
- E. U.S. Passport
Answer: E
NEW QUESTION # 50
What benefits can be provided in a section 125 cafeteria plan?
- A. scholarships
- B. medical insurance
- C. commuter vans
- D. discounts
Answer: B
NEW QUESTION # 51
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