Free FPC-Remote: Fundamental Payroll Certification Exam Questions and Answers
FPC-Remote: Fundamental Payroll Certification is an APA certification exam. This page has free practice questions for it with answers and explanations, set out the way the real exam asks them, plus a timed practice test that scores you against the pass mark.
Candidates comparing FPC-Remote: Fundamental Payroll Certification exam dumps, ExamTopics and other practice tests use this page for the answers and explanations behind each question. Download the free PDF, then sit the timed exam simulation before booking with APA.
Last updated: October 16, 2026
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Question #1
All of the following plans are deferred compensation plans EXCEPT:
Correct answer: D
Explanation
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.
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Question #2
Which form is used by third-party administrators to report sick pay paid on behalf of an employer?
Correct answer: C
Explanation
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.
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Question #3
Where should a firm's business transactions FIRST be recorded?
Correct answer: C
Explanation
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.
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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.
Correct answer: A
Explanation
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.
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Question #5
Using the following information, calculate the social security tax to be withheld.
Correct answer: B
Explanation
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.
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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:
Correct answer: B
Explanation
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.
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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?
Correct answer: D
Explanation
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.
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Question #8
To optimize customer service, policies should include attributes which are:
Correct answer: A
Explanation
Customer service policies should be reliable so employees receive consistent, dependable responses; fluctuating, interchangeable or intangible policies undermine service quality.
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Question #9
Which of the following general ledger accounts should normally maintain a credit balance?
Correct answer: A
Explanation
Accounts Payable is a liability and normally carries a credit balance. Cash, Office Equipment and Prepaid Expenses are assets with normal debit balances.
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Question #10
All of the following activities are examples of an internal control EXCEPT:
Correct answer: A
Explanation
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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FAQ
- Q1: What is the FPC-Remote: Fundamental Payroll Certification exam?
- A: FPC-Remote: Fundamental Payroll Certification is a APA certification exam. Judging by the questions in our bank, it concentrates on except, payroll, calculate, employer and flsa.
- Q2: What topics does the FPC-Remote: Fundamental Payroll Certification exam cover?
- A: Questions in our FPC-Remote: Fundamental Payroll Certification bank cluster around except, payroll, calculate, employer, flsa, liability, wages and compensation. Working through the full set is the quickest way to find which of these you are weakest on.
- Q3: How should I prepare for FPC-Remote: Fundamental Payroll Certification?
- A: Work through the FPC-Remote: Fundamental Payroll Certification practice questions here, checking your answer on each one, then sit the practice test to rehearse the exam under timed conditions before the real thing.
- Q4: Are these real FPC-Remote: Fundamental Payroll Certification exam questions?
- A: They are drawn from officially released past questions and from community members who have sat FPC-Remote: Fundamental Payroll Certification. Answers are verified and updated weekly.
- Q5: Where do I register for the FPC-Remote: Fundamental Payroll Certification exam?
- A: Register through APA directly. Exampractice is not affiliated with APA and does not administer the exam.
- Q6: Is there a free FPC-Remote: Fundamental Payroll Certification sample?
- A: Yes. Every FPC-Remote: Fundamental Payroll Certification page shows a free sample of real questions. Upgrading opens the full bank and the practice test.