Most Recent APA FPC-Remote Questions For Effective Future Profession [2025]
Most Recent APA FPC-Remote Questions For Effective Future Profession [2025]
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APA FPC-Remote (Fundamental Payroll Certification) Exam is a certification program designed to measure the knowledge and skills of payroll professionals. FPC-Remote exam is administered by the American Payroll Association (APA) and is available to individuals who want to demonstrate their expertise in payroll processes and procedures. The FPC-Remote Exam covers a wide range of topics, including payroll calculations, payroll administration, and payroll compliance.
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APA Fundamental Payroll Certification Sample Questions (Q60-Q65):
NEW QUESTION # 60
Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?
- A. Social Security Card
- B. U.S. copyright
- C. Voter's Registration Card
- D. copyright
- E. S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions
Answer: B
Explanation:
Payroll.org - Employment Eligibility Verification Guidelines
Explanation:
Comprehensive and Detailed Explanation:
According to Form I-9, Employment Eligibility Verification, an unexpired U.S. copyright is a List A document that establishes both an employee's identity and work authorization.
A Social Security card (Option A) is a List C document, which only proves employment authorization but not identity.
A Voter's Registration Card (Option C) is not an acceptable I-9 document for identity or work authorization.
A copyright (Option D) is a List B document, which only proves identity but not employment eligibility.
NEW QUESTION # 61
Which of the following data elements is needed to calculate an employee's net pay from gross pay?
- A. Rate of pay
- B. Hours worked
- C. Shift differential
- D. Withholding status
Answer: D
Explanation:
Withholding status (D) affects federal income tax deductions and is essential for calculating net pay.
Rate of pay (A), hours worked (B), and shift differentials (C) impact gross pay but NOT net pay calculation.
Reference:
IRS Form W-4 Withholding Guidelines
Payroll Calculation Standards (Payroll.org)
NEW QUESTION # 62
How long should employers keep payroll records beyond legal requirements
- A. 3 years
- B. 4 years
- C. as long as the company needs the records
- D. 2 years
Answer: C
NEW QUESTION # 63
Under the FLSA, failure to pay overtime to employees may result in all of the following consequences EXCEPT:
- A. Back pay
- B. Settlement pay
- C. A USCIS audit
- D. A DOL investigation
Answer: C
Explanation:
USCIS audits (C) are related to immigration compliance, not overtime violations.
DOL investigations (D) and back pay requirements (A) are common FLSA enforcement actions.
Settlement pay (B) may be required in legal resolutions of wage disputes.
Reference:
FLSA Overtime Enforcement Guidelines (DOL)
Payroll Compliance Guide (Payroll.org)
NEW QUESTION # 64
Which of the following wage attachments has the highest priority for withholding?
- A. Child Support
- B. Bankruptcy
- C. Wage Assignment
- D. State Tax Levy
Answer: B
Explanation:
Comprehensive and Detailed Explanation:Thepriority orderfor wage attachments is as follows:
* Bankruptcy orders (Option A)- Court-ordered payments under the U.S.Bankruptcy Codetaketop priorityover all other wage deductions.
* Child support (Option B)- Thesecond-highest priorityunderfederal law, governed by theConsumer Credit Protection Act (CCPA).
* State tax levies (Option C)- Third in priority, varies by state.
* Wage assignments (Option D)-Lowest priority, usually voluntary agreements by employees.
Reference:
Consumer Credit Protection Act (CCPA) - Wage Garnishment Priorities
Payroll.org - Wage Garnishment Guidelines
NEW QUESTION # 65
......
The Fundamental Payroll Certification certification exam is a valuable asset for beginners and seasonal professionals. If you want to improve your career prospects then FPC-Remote certification is a step in the right direction. Whether you’re just starting your career or looking to advance your career, the FPC-Remote Certification Exam is the right choice. With the FPC-Remote certification you can gain a range of career benefits which include credibility, marketability, validation of skills, and access to new job opportunities.
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