시험덤프
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Payroll FPC-REMOTE 시험

Fundamental Payroll Certification 온라인 연습

최종 업데이트 시간: 2025년05월04일

당신은 온라인 연습 문제를 통해 Payroll FPC-REMOTE 시험지식에 대해 자신이 어떻게 알고 있는지 파악한 후 시험 참가 신청 여부를 결정할 수 있다.

시험을 100% 합격하고 시험 준비 시간을 35% 절약하기를 바라며 FPC-REMOTE 덤프 (최신 실제 시험 문제)를 사용 선택하여 현재 최신 133개의 시험 문제와 답을 포함하십시오.

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Question No : 1


All of the following workflow mapping descriptions are correct EXCEPT:

정답:
Explanation:
Workflow mapping is a visual representation of payroll processes to ensure efficiency and accuracy.
Option A (Logical thought processes) ensures clarity and eliminates assumptions.
Option B (Depictions of sequences) accurately describes workflow design.
Option C (Steps follow without delay) ensures process efficiency.
Option D is incorrect because it describes Service Level Agreements (SLA), not workflow mapping.
Reference: Payroll.org C Payroll Workflow Mapping Guide
Process Improvement Standards C Payroll System Optimization

Question No : 2


Exempt employee master file data should include all of the following elements EXCEPT:

정답:
Explanation:
The employee master file for an exempt employee should include:
Payment Dates (B) C To ensure timely payroll processing.
Work Location (C) C For tax and compliance purposes.
Rate of Pay (D) C Required for salary calculations.
Option A (Minimum Wage) is incorrect because exempt employees are not subject to minimum wage laws under FLSA.
Reference: Fair Labor Standards Act (FLSA) C Exempt Employee Requirements Payroll.org C Employee Master File Best Practices

Question No : 3


Specifying a defined response time for an employee's payroll-related question is a component of a
Payroll Department’s:

정답:
Explanation:
A Service Level Agreement (SLA) (Option B) outlines the expected response times and resolution times for payroll inquiries. This ensures that payroll staff provide timely assistance to employees.
Option A (General Service Contract) applies to external service providers, not internal payroll departments.
Option C (Standards of Excellence) refers to broad performance benchmarks, but it does not include specific response times.
Option D (Time Management) relates to personal efficiency, not defined service expectations.
Reference: Payroll.org C Payroll Service Level Agreements Best Practices HR Compliance Guide C Payroll Inquiry Handling

Question No : 4


When an employer allocates tips, which of the following statements is TRUE?

정답:
Explanation:
Employers must allocate tips if the total reported tips are less than 8% of gross receipts for establishments where tipping is customary.
Allocated tips are reported on Form W-2, Box 8 (Option C) but are NOT subject to withholding.
Option A is incorrect because allocated tips are not subject to automatic withholding unless voluntarily reported by the employee.
Option B is incorrect because employers are responsible for accurate tip reporting. Option D is incorrect because tip allocation rules require reporting when applicable.
Reference: IRS Publication 531 C Reporting Tip Income
Payroll.org C Employer Tip Allocation Rules

Question No : 5


A payroll employee has just entered a group of timecards for one of their 25 retail stores.
What is the BEST way to verify that the data was entered accurately?

정답:
Explanation:
The best way to verify payroll accuracy is to run a batch total report (Option D) because it:
Compares actual payroll totals to expected amounts
Identifies discrepancies before payroll processing
Option A (Review a few employees) is insufficient because errors in other records might be missed.
Option B (Check Register) occurs after payroll is processed.
Option C (Earnings Report) is useful but is generated after payroll is processed, making corrections harder.
Reference: Payroll.org C Payroll Data Verification Best Practices
IRS C Payroll Accuracy and Compliance Guidelines

Question No : 6


All of the following resources are available to help a Payroll Professional stay abreast of regulatory changes EXCEPT the:

정답:
Explanation:
Payroll professionals must stay updated on tax laws, wage regulations, and compliance
requirements. Key resources include:
A (PAYO C Payroll.org) → Provides training, updates, and compliance resources.
B (DOL C Department of Labor) → Oversees wage & hour laws (FLSA).
D (IRS C Internal Revenue Service) → Issues payroll tax regulations.
Option C (FTC C Federal Trade Commission) is incorrect because the FTC does not regulate payroll laws. The FTC primarily monitors consumer protection laws.
Reference: Payroll.org C Payroll Compliance Updates
IRS & DOL C Payroll Tax and Wage Regulations

Question No : 7


All of the following employee information is required when reporting unclaimed wages EXCEPT:

정답:
Explanation:
Employers must report unclaimed wages to the state under escheatment laws.
Required details include:
Last Known Address (A) C To help locate the employee.
Full Name (B) C To identify the rightful owner.
Payment Amount & Date (D) C To track the missing wages.
Option C (Date of Birth) is NOT required in most state reporting systems, as name and address are sufficient for identification.
Reference: State Escheatment Laws C Unclaimed Wages
Payroll.org C Handling and Reporting Unclaimed Wages

Question No : 8


Where should a firm’s business transactions FIRST be recorded?

정답:
Explanation:
A Journal (Option C) is the first place where transactions are recorded chronologically, before being posted to the General Ledger.
Option A (Balance Sheet) is incorrect because it is a financial statement, not a transaction log.
Option B (General Ledger) is incorrect because transactions must first be recorded in a journal before being posted.
Option D (Trial Balance) is incorrect because it is a summary of ledger balances used for reconciliation.
Reference: GAAP Accounting Principles C Transaction Recording
Payroll.org C Payroll Accounting Workflow

Question No : 9


A company has engaged an individual to write a sales contract. The individual receives a flat amount for the task and has an assigned time frame for completion.
This individual is classified as a(n):

정답:
Explanation:
An independent contractor is an individual who:
Works on a per-project basis
Is not under direct employer control
Provides services to multiple clients
Option A (Leased Employee) refers to employees hired through a staffing agency.
Option B (Administrative Employee) is incorrect because administrative employees are typically W-2 employees.
Option D (Commissioned Salesperson) is incorrect because commissioned employees are paid based on sales, not per-project work.
Reference: IRS C Independent Contractor vs. Employee Guidelines
Payroll.org C Worker Classification Compliance

Question No : 10


Examples of active listening include all of the following actions EXCEPT:

정답:
Explanation:
Active listening is an essential payroll communication skill that ensures employees receive accurate information.
Option A (Affirming verbally) → Shows understanding and engagement.
Option C (Paraphrasing the discussion) → Ensures clarity and accuracy.
Option D (Asking open-ended questions) → Encourages better dialogue.
Option B (Interjecting an opinion) is incorrect because it can disrupt communication and cause misunderstandings.
Reference: Payroll.org C Customer Service and Communication Best Practices HR Compliance Training C Effective Workplace Communication

Question No : 11


An employer who takes the tip credit has an employee who worked 25 hours and received $100.00 in tips. Calculate the employee's gross pay.

정답:
Explanation:
Under the FLSA tip credit rules, the employer may pay a reduced cash wage of $2.13 per hour, as long as tips bring the total wage to at least $7.25 per hour.
Cash Wage Calculation:
$2.13 × 25 hours = $53.25
Tips Received:
$100.00
Total Gross Pay:
$53.25 + $100.00 = $153.25
Thus, the correct answer is
B. $153.25.
Reference: FLSA C Tip Credit Rules and Minimum Wage Compliance
Payroll.org C Employer Guidelines for Tip Reporting

Question No : 12


All of the following workflow mapping descriptions are correct EXCEPT:

정답:
Explanation:
Workflow mapping is a visual representation of payroll processes to ensure efficiency and accuracy.
Option A (Logical thought processes) ensures clarity and eliminates assumptions.
Option B (Depictions of sequences) accurately describes workflow design.
Option C (Steps follow without delay) ensures process efficiency.
Option D is incorrect because it describes Service Level Agreements (SLA), not workflow mapping.
Reference: Payroll.org C Payroll Workflow Mapping Guide
Process Improvement Standards C Payroll System Optimization

Question No : 13


Exempt employee master file data should include all of the following elements EXCEPT:

정답:
Explanation:
The employee master file for an exempt employee should include:
Payment Dates (B) C To ensure timely payroll processing.
Work Location (C) C For tax and compliance purposes.
Rate of Pay (D) C Required for salary calculations.
Option A (Minimum Wage) is incorrect because exempt employees are not subject to minimum wage laws under FLSA.
Reference: Fair Labor Standards Act (FLSA) C Exempt Employee Requirements Payroll.org C Employee Master File Best Practices

Question No : 14


Specifying a defined response time for an employee's payroll-related question is a component of a Payroll Department’s:

정답:
Explanation:
A Service Level Agreement (SLA) (Option B) outlines the expected response times and resolution times for payroll inquiries, ensuring efficient service delivery.
Option A (General Service Contract) is incorrect because it governs third-party payroll providers, not internal payroll responses.
Option C (Standards of Excellence) is incorrect because it refers to broad performance benchmarks rather than defined service times.
Option D (Time Management) is incorrect because it focuses on individual productivity, not service expectations.
Reference: Payroll.org C Payroll Service Level Agreements Best Practices HR Compliance Guide C Payroll Inquiry Handling

Question No : 15


When an employer allocates tips, which of the following statements is TRUE?

정답:
Explanation:
Employers must allocate tips if the total reported tips are less than 8% of gross receipts for establishments where tipping is customary.
Allocated tips are reported on Form W-2, Box 8 (Option C) but are NOT subject to withholding.
Option A is incorrect because allocated tips are not subject to automatic withholding unless voluntarily reported by the employee.
Option B is incorrect because employers are responsible for accurate tip reporting. Option D is incorrect because tip allocation rules require reporting when applicable.
Reference: IRS Publication 531 C Reporting Tip Income
Payroll.org C Employer Tip Allocation Rules

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