FPC-Remote: Fundamental Payroll Certification Employer Practice Questions
The free FPC-Remote: Fundamental Payroll Certification questions that deal with employer, with answers and explanations. The full bank and the timed practice test cover every topic the exam asks about.
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.
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.
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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