Free FPC-Remote: Fundamental Payroll Certification Exam Questions and Answers
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Last updated: September 19, 2026
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Question #1
All of the following plans are deferred compensation plans EXCEPT:
Please select an optionIncorrectCorrect answer: D
401(k), 403(b) and 457(b) plans all let employees defer compensation and its taxation until retirement. Section 501(c) defines tax-exempt organizations; it is not a deferred compensation plan.
Was this answer correct?Question #2
Which form is used by third-party administrators to report sick pay paid on behalf of an employer?
Please select an optionIncorrectCorrect answer: C
Form 8922, Third-Party Sick Pay Recap, reconciles sick pay paid by a third party on the employer's behalf. Form 941 reports quarterly payroll taxes, Form 1099 reports nonemployee payments and Form 1095-B reports health coverage.
Was this answer correct?Question #3
Where should a firm's business transactions FIRST be recorded?
Please select an optionIncorrectCorrect answer: C
Transactions are first recorded chronologically in a journal and then posted to the general ledger; the trial balance and balance sheet are prepared from ledger balances.
Was this answer correct?Question #4
An employee receives a total of $200.10 in cash tips in July. Determine the latest date the employee MUST report tip income to the employer.
Please select an optionIncorrectCorrect answer: A
Employees who receive $20 or more in tips in a month must report them to the employer by the 10th of the following month, so July tips are due by August 10.
Was this answer correct?Question #5
Using the following information, calculate the social security tax to be withheld.
Please select an optionIncorrectCorrect answer: B
Social Security tax is 6.2% of Social Security taxable wages. Taxable wages = $2,435.76 - $45.00 - $9.00 - $100.00 = $2,281.76 (the 401(k) deferral stays taxable; workers' compensation is excluded). $2,281.76 x 6.2% = $141.47.
Was this answer correct?Question #6
Even if a worker meets the definition of an employee, an employer can still treat the worker as an independent contractor if the worker passes the:
Please select an optionIncorrectCorrect answer: B
Under Section 530 relief, an employer with a reasonable basis (prior audit, court or IRS ruling, or industry practice) may treat a worker as an independent contractor. The Common Law Test determines employee status; the other tests concern tax residency.
Was this answer correct?Question #7
An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?
Please select an optionIncorrectCorrect answer: D
Under the DOL 7-minute rounding rule, time is rounded to the nearest quarter hour: 8:07 a.m. rounds down to 8:00 a.m. and 4:08 p.m. rounds up to 4:15 p.m.
Was this answer correct?Question #8
To optimize customer service, policies should include attributes which are:
Please select an optionIncorrectCorrect answer: A
Customer service policies should be reliable so employees receive consistent, dependable responses; fluctuating, interchangeable or intangible policies undermine service quality.
Was this answer correct?Question #9
Which of the following general ledger accounts should normally maintain a credit balance?
Please select an optionIncorrectCorrect answer: A
Accounts Payable is a liability and normally carries a credit balance. Cash, Office Equipment and Prepaid Expenses are assets with normal debit balances.
Was this answer correct?Question #10
All of the following activities are examples of an internal control EXCEPT:
Please select an optionIncorrectCorrect answer: A
Segregating duties, rotating duties and restricting system access are internal controls. Storing backups on-site is not a control; best practice is off-site storage to protect against disasters.
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