In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?
An advantage of client/server technology for payroll is:
Upward communication involves:
A company has a gross payroll of $120,589.36. Federal taxes withheld are $24,117.87; combined social security and Medicare taxes withheld are $6,502.50. What is the company's total tax liability for this pay period?
Which of the following sets of data should be maintained on the payroll master file?
What is the payroll department manager responsible for in a company with strong internal controls?
Another term for service bureaus is:
Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is $93 per month, and $23 per month after excluding the first $50,000 of coverage. How much is exempt from wages?
Which of the following documents proves both identity and right to work for Form I-9 verification purposes?
Which of the following would not be included in the job description of a payroll specialist?
Nice Guys Inc. has a short-term disability plan, provided by a third-party insurance company, for its factory workers. Employees do not pay for this benefit. Roberta received $400 a month for four months during the six-month coverage period. How did the third-party payer tax Roberta's disability payments?
Documenting payroll policies and procedures will provide all of the following results EXCEPT:
Under the FLSA, which of the following restrictions apply when hiring minors under the age 18?
How should a meeting conclude?
How should a manager provide negative feedback to an employee?
An environment n which the back office transaction-intensive processes and customer care functions are consolidated is known as:
In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:
For an employee earning $10.20 per hour and participating in a 401(k) plan with a deferral per pay period of $50, compute the federal taxable wages based on the following: Biweekly pay period Regular 80 hours 4 hours overtime 3 hours double-time:
FLSA coverage does not apply under which of the following conditions?
In a relational database, a field is represented as:
Which of the following best represents compliance under Section 404 of Sarbanes Oxley?
What is the total amount that must be reported in box 14?
How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?
Which of the following is not a by-product of documentation?
The term used to describe the breaking away from traditional theories and perceptions is:
The form used to report wages paid to nonresident aliens that are exempt from federal income tax under a treaty is:
Which of the following would never be delegated to a manger's subordinates?
An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?
One of the employees of the Great Company called to report to the payroll department that his payroll check was incorrect. Which of the following is the most appropriate response or action for the payroll department representative who spoke to the caller?
Which of the following is an example of a system production control technique?
Employers in non-credit reduction states that pay their state unemployment taxes on time can deduct up to what percentage in calculating their FUTA tax payments?
The process of balancing multiple time sheets within a specified pay period utilizes a procedure know as:
The FLSA requires which of the following records to be retained for three years?
Employee Jack, a nonexempt employee, must travel by plane from Chicago to Houston to inspect the security system recently, installed at a client's site. Jack is normally scheduled to work from 8:00 a.m. to 5:00 p.m., Monday through Friday. Jack arrives at Chicago O'Hare airport on Sunday at 4:00 p.m. and lands at Houston Intercontinental airport at 6:00 p.m. Jack begins work at 8:00 a.m. on Monday, works through lunch, and returns to the airport for his return flight at 5:00 p.m. He arrives in Chicago at 7:00 p.m. Monday evening. Under FLSA, how many hours of pay are due Jack for Sunday and Monday?
What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?
What is the total amount reported in box 10, "Dependent care benefits?"
Which of the following forms must the employer receive as authorization to discontinue withholding under a federal tax levy notice?