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The FPC-Remote certification exam is offered through a computer-based testing platform, allowing individuals to take the exam from any location with internet access. FPC-Remote exam consists of 150 multiple-choice questions that cover a range of topics, including payroll concepts, compliance, and calculations. FPC-Remote Exam is designed to test an individual's knowledge of payroll laws, regulations, and best practices, as well as their ability to apply this knowledge in real-world scenarios.
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NEW QUESTION # 117
When an employee is overpaid and the repayment occurs in the same year, the repayment requested is the employee's
Answer: C
NEW QUESTION # 118
When an employer engages with a leasing company to lease an employee, the employer does NOT:
Answer: D
Explanation:
Leasing companies (PEOs) handle payroll and wage reporting.
Employers still set rates (C) and supervise work (D).
Reference:
IRS PEO Tax Responsibilities
NEW QUESTION # 119
Based on the following Section 125 Cafeteria Plan contributions, calculate the employee's biweekly deductions.
Answer: C
Explanation:
Health Insurance (Biweekly) = ($1,500 ÷ 26) = $57.69
Life Insurance (Biweekly) = ($15 × 12 ÷ 26) = $6.92
Dental Insurance = $5.00
Total Biweekly Deduction = $57.69 + $6.92 + $5.00 = $69.61
Reference:
IRS Section 125 Cafeteria Plan Rules
NEW QUESTION # 120
Which activity does NOT indicate a data breach has occurred?
Answer: A
Explanation:
Employee data changes in a self-service portal (A) are normal activities unless unauthorized.
Payroll activity outside normal work hours (B), excessive file access (C), and unexplained account locks (D) may indicate security breaches.
Reference:
Payroll System Security Standards (Payroll.org)
IRS Data Security Guidelines
NEW QUESTION # 121
Checking inputs or outputs against predetermined constraints is called:
Answer: D
NEW QUESTION # 122
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