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NEW QUESTION # 42
Assume that a deposit is due on Weds, but this is a non-banking day. to be considered made timely, the employers deposit of federal payroll taxes must be made on or before the close of business on:
- A. friday
- B. thursday
- C. monday
- D. tuesday
Answer: B
NEW QUESTION # 43
Using the wage bracket method, calculate the employee's net pay. The employee's W-4 was completed in 2019 or earlier.
- A. $686.45
- B. $685.45
- C. $589.70
- D. $651.45
Answer: D
Explanation:
Gross pay: $15 × 40 = $600.00
401(k) deduction: $50.00 (Pre-tax)
FITW, Social Security (6.2%), Medicare (1.45%) applied
Using the IRS Wage Bracket Method, net pay is $651.45
Reference:
IRS Publication 15-T (Federal Income Tax Withholding Tables)
NEW QUESTION # 44
Which of the following general ledger accounts should normally maintain a credit balance?
- A. Accounts Payable
- B. Office Equipment
- C. Prepaid Expenses
- D. Cash
Answer: A
Explanation:
Comprehensive and Detailed Explanation:Acredit balancemeans an accountnormally holds a liability or revenue amount.
* Accounts Payable (Option A)representsamounts owedto vendors, which is aliability accountandnormally has a credit balance.
* Option B (Cash)is incorrect because cash is anasset accountandtypically has a debit balance.
* Option C (Office Equipment)is incorrect because it is afixed assetand alsohas a debit balance.
* Option D (Prepaid Expenses)is incorrect because prepaid expenses areassetsthat aredebited when paid.
Reference:
GAAP Accounting Principles - Chart of Accounts
Payroll.org - Payroll Accounting Fundamentals
NEW QUESTION # 45
Which of the following is the best method of guarding against phantom employees?
- A. monthly bank reconciliation
- B. physical payout
- C. validity edits
- D. audit trails
Answer: B
NEW QUESTION # 46
Payroll must withhold federal income tax from:
- A. contributions to nonqualified deferred compensation plans
- B. contributions to 457b plans
- C. contributions to 401k plans
- D. contributions to ROTH 401k plans
Answer: D
NEW QUESTION # 47
TheMAXIMUMamount a52-year-oldemployee can contribute to their401(k) planis:
- A. $22,500.00
- B. $30,000.00
- C. $30,500.00
- D. $23,000.00
Answer: B
Explanation:
* In 2024, the 401(k) contribution limit for employees under 50 is $22,500.
* For employees age 50 or older, an additional "catch-up" contribution of $7,500 is allowed.
* Total maximum contribution = $22,500 + $7,500 = $30,000.
References:
* IRS 401(k) Contribution Limits for 2024
NEW QUESTION # 48
Payroll staff should be aware of all of the following potential warning signs of a data breach EXCEPT:
- A. Payroll system activity occurring outside normal work hours
- B. An employee email request for a reprinted W-2 form
- C. Requests for large amounts of payroll data
- D. Excessive system security reset requests
Answer: B
Explanation:
Comprehensive and Detailed Explanation:
Payroll security professionals must monitor for potential payroll fraud or data breaches.
A (Excessive security reset requests) → Could indicate a hacker attempting unauthorized access.
B (Large payroll data requests) → Could signal attempted data theft.
D (Activity outside normal hours) → Could be an external breach or insider threat.
Option C (Reprinting a W-2) is NOT necessarily suspicious, as employees frequently request reprints during tax season.
Reference:
Payroll.org - Payroll Data Security Best Practices
IRS - Data Breach Prevention in Payroll
NEW QUESTION # 49
Using the following information from a payroll journal, calculate the total Social Security tax liability for the first payroll of the year:
- A. $3,664.20
- B. $3,695.20
- C. $4,788.90
- D. $3,881.20
Answer: D
Explanation:
Comprehensive and Detailed Explanation:
Social Security tax is 6.2% for both the employer and employee, so total liability is 12.4% of Social Security taxable wages.
Calculate Social Security taxable wages:
Gross pay: $32,500.00
Less pre-tax deductions (Health Insurance & 401k do NOT reduce Social Security taxable wages):
Taxable Wages = $32,500.00 - $1,200.00 = $31,300.00
Calculate Social Security tax (12.4% total for employer & employee):
$31,300 × 12.4% = $3,881.20
Thus, the correct answer is C. $3,881.20.
Reference:
IRS Publication 15 - Employer's Tax Guide
Payroll.org - Social Security and Medicare Tax Rules
NEW QUESTION # 50
A waitress is paid $2.25 per hour and she receives $225 in tips during the week. She works 4o hours per week.
Which of the following is true?
- A. her employer is allowed to reduce her cash wage to no less than $2.13 per hour
- B. she must be paid $5.12 per hour by her employer
- C. her base pay must be increase to $4.5 per hour after a 90 day training period.
- D. her base salary must be raised to $3 per hour to comply with fed min wage requirements.
Answer: A
NEW QUESTION # 51
On thurs, an employee receives news of a family emergency that requires him to take a flight home that evening. payday is not until friday at 3pm, but he needs his paycheck to pay for the flight. when he contacts the payroll dept and explains his situation, he is told that a check will be ready for him when he stops by.
Which principle of the customer service has the payroll dept exhibited?
- A. reliability
- B. assurance.
- C. empathy
- D. tangibles
- E. responsiveness
Answer: C
NEW QUESTION # 52
Using the following information, calculate the imputed income that MUST be included in the employee's monthly gross pay.
- A. $34.50
- B. $6.44
- C. $23.00
- D. $24.38
Answer: D
Explanation:
Step 1: Calculate excess GTL coverage
Employee GTL coverage = $78,000 × 2 = $156,000
Excludable amount = $50,000
Taxable excess = $156,000 - $50,000 = $106,000
Step 2: Use IRS Table for GTL Taxable Rates (for age 53: $0.23 per $1,000 of coverage)
$106 × $0.23 = $24.38 per month
Reference:
IRS Publication 15-B (Taxable Group Term Life Insurance)
NEW QUESTION # 53
Which of the following employee benefits is nontaxable compensation?
- A. company vehicle (business use)
- B. company vehicle (personal use)
- C. moving expense
- D. gifts, prizes awards
Answer: A
NEW QUESTION # 54
An employee's written notice of intent to take leave under the FMLA MUST be retained by the employer for a MINIMUM of:
- A. 2 years
- B. 4 years
- C. S. Department of Labor - FMLA Recordkeeping Requirements
- D. 5 years
- E. 3 years
Answer: E
Explanation:
Payroll.org - Payroll Compliance for Employee Leave Records
Explanation:
Comprehensive and Detailed Explanation:
The Family and Medical Leave Act (FMLA) requires employers to retain all leave-related records for at least 3 years. This includes:
Employee requests for leave
Employer's written responses
Dates and duration of leave taken
Premium payments for benefits during leave
Option A (2 years) is incorrect because the minimum requirement is 3 years.
Option C (4 years) and Option D (5 years) are incorrect because the law specifies a 3-year retention period.
NEW QUESTION # 55
In which type of account (asset, liability, expense or revenue) would each of the following entries appear?
- A. employer cost of group term life insurance
- B. ss tax and medicare tax withheld but not deposited
- C. purchase of computer paper
- D. mortgage on the addition to your building
- E. deposit of employer portion of social security tax and medicare tax
- F. money in a payroll checking account
- G. wages paid to employees
- H. office furnitue
- I. a new payroll computer
Answer: A,B,C,D,E,F,G,H,I
NEW QUESTION # 56
Which of the following forms of identification CANNOT be used in Section 2 of Form I-9?
- A. School ID card with photo
- B. Driver's license
- C. Voter's registration card
- D. Employee badge
Answer: D
Explanation:
* Employee badges (B) are NOT acceptable as proof of identity for Form I-9.
* Acceptable IDs include passports, driver's licenses, and other government-issued documents.
References:
* USCIS Form I-9 Acceptable Documents List
NEW QUESTION # 57
A state's minimum wage is $0.60 higher than the federal minimum wage. Under the FLSA, for an employee age 20, what is the MINIMUM hourly rate an employer can pay the employee?
- A. $7.25
- B. $7.85
- C. $4.25
- D. $4.85
Answer: B
Explanation:
* Thefederal minimum wageis$7.25 per hour.
* A state's minimum wage is$0.60 higher, so$7.25 + $0.60 = $7.85.
* FLSA requires thehigherof state or federal minimum wage.
References:
* FLSA Minimum Wage Provisions (Department of Labor)
NEW QUESTION # 58
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?
- A. 8:00 a.m. to 4:15 p.m.
- B. 8:15 a.m. to 4:00 p.m.
- C. 8:00 a.m. to 4:00 p.m.
- D. 8:15 a.m. to 4:15 p.m.
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
Under Fair Labor Standards Act (FLSA) rounding rules, employers may round employee time to the nearest 15-minute increment using the 7-minute rule:
If an employee clocks in before the 7-minute mark, round down.
If an employee clocks in after the 7-minute mark, round up.
Employee's actual times:
Clock in: 8:07 a.m. → Rounded down to 8:00 a.m.
Clock out: 4:08 p.m. → Rounded up to 4:15 p.m.
Thus, the correct answer is D. 8:00 a.m. to 4:15 p.m..
Reference:
DOL - FLSA Rounding Rules for Payroll Timekeeping
Payroll.org - Timekeeping Compliance Best Practices
NEW QUESTION # 59
The federal minimum wage is used when figuring the amount to withhold for a creditor garnishment
- A. TRUE
- B. False
Answer: A
NEW QUESTION # 60
When an employer engages with a leasing company to lease an employee, the employer does NOT:
- A. Set rate of pay
- B. Report wages
- C. Supervise the work
- D. Hire and fire
Answer: B
Explanation:
* Leasing companies (PEOs) handle payroll and wage reporting.
* Employers still set rates (C) and supervise work (D).
References:
* IRS PEO Tax Responsibilities
NEW QUESTION # 61
IRS regulations require employers to take all of the following actions for taxable noncash awards EXCEPT:
- A. Include the value of the award on Form W-2 in Boxes 1, 3, and 5
- B. Gross up the value of the award
- C. Tax the value of the award when received
- D. Recognize the value of the award as a business expense
Answer: B
Explanation:
* Employers are not required to "gross up" (A) taxable awards unless they choose to cover the employee' s tax liability.
* The IRS mandates taxation and W-2 reporting (B, C, D).
References:
* IRS Publication 15-B
NEW QUESTION # 62
On June 1st, the Payroll Department received an SUI rate change notice indicating a new rate effective January 1st of the current year. The system was not updated with the new rate until October 1st. SUI contribution recalculation will need to be done for:
- A. 2nd and 3rd quarters only.
- B. 2nd quarter only.
- C. 1st, 2nd, and 3rd quarters only.
- D. 3rd quarter only.
Answer: C
Explanation:
SUI (State Unemployment Insurance) rate changes are often retroactive to January 1st.
Since the system was not updated until October, payroll must recalculate all affected quarters (1st, 2nd, and 3rd).
Reference:
SUI Tax Compliance Guide (Payroll.org)
IRS Publication 15 (Employer's Tax Guide)
NEW QUESTION # 63
Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.
- A. $742.50
- B. $692.50
- C. $825.00
- D. $810.00
Answer: A
Explanation:
Step 1: Calculate regular wages
* 40 hours × $10.00 =$400.00
Step 2: Calculate overtime wages
* 10 hours × ($10.00 × 1.5) =$150.00
Step 3: Calculate piece-rate earnings
* 35 units × $5.00 =$175.00
Step 4: Total gross pay$400.00 + $150.00 + $175.00 =$742.50
References:
* FLSA Overtime Calculation Guide (DOL)
NEW QUESTION # 64
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