Certified Payroll Professional Module 1 Quiz. Under the FLSA white collar exemption rules, an exempt professional employee will meet all of the following requirements EXCEPT:
a. consistently exercising discretion and judgment.
b. having knowledge acquired through prolonged study.
c. being paid a weekly salary of at least $684.00.
d. having authority to hire and fire employees. – Correct Answer
*************************************
An employee who is a full-time student is claimed as a dependent by the employee’s parents. What conditions must exist for the employee to claim exempt on Form W-4?
a. Only unearned income is less than $250.00.
b. Only total income is less than $900.00.
c. Total income is not more than $1,250.00 including unearned income of not less than $400.00. – Correct Answer
d. There are no limits for students to claim exempt.
Certified Payroll Professional
**********************************
Which of the following workers can be classified as an exempt employee?
a. An electrical engineer earning $1,054.00 each week designing computer software systems – Correct Answer
b. A part-time dock worker operating fork lifts
c. A trainee soliciting orders for the company’s products
d. A payroll technician inputting timecards
All of the following situations satisfy federal minimum wage requirements as of January 1, 2023, EXCEPT:
a. a security guard paid $7.25 per hour.
b. a part-time payroll clerk paid $150.00 for working 20 hours a week.
c. a dishwasher paid $7.05 per hour. – Correct Answer
d. an employee with ten years of seniority receives the federal minimum wage.
********************
********************
Under the FLSA, the primary duties of an exempt computer professional employee include the following duties EXCEPT:
design of computer systems.
application of systems analysis techniques.
non-manual work related to management.-Correct Answer
design of computer programs.
***********************
Which of the following workers can be classified as an exempt employee?
a. A part-time dock worker operating fork lifts
b. An executive assistant earning $1,049.00 each week exercising discretion while performing duties – Correct Answer
c. An assistant office manager with no subordinates earning $650.00 per week
d. A laboratory assistant responsible for duties which are reviewed by the supervisor
*********************
Which of the following actions is a valid Form W-4 change?
a. altering the form.
b. making an addition to the language of the form.
c. deleting language from the form.
d. changing filing status. – Correct Answer
******************************
What information, if any, is included on a statutory employee’s Form W-2?
a. Only the Statutory Employee check box in Box 13 is checked
b. Nothing is reported on Form W-2
c. Wages in Boxes 1, 3, and 5, with the Statutory Employee check box in 13 checked- Correct Answer
d. Wages in Boxes 3 and 5, with the Statutory Employee check box in 13 checked
***************************
Payments to a statutory nonemployee are reported on Form:
W-2.
1099-NEC. Correct Answer
941.
945.
************************
When an employer receives a lock-in letter from the IRS, the employer’s first action is to:
a. withhold federal income tax based on the lock-in letter immediately.
b. withhold federal income tax based on the lock-in letter 30 days after receipt of the letter.
c. provide a copy of the lock-in letter to the employee. – Correct Answer
d. withhold federal income tax based on the lock-in letter 10 days after receipt of the letter.
****************************
After an employer receives an IRS penalty notice for an employee’s failure to provide a correct name and SSN, when must the employer request the employee to complete Form W-4?
a. Each pay period thereafter
b. Each quarter thereafter
c. By December 31st of that year – Correct Answer
d. Each month thereafter
***************************
All of the following items are covered by the Fair Labor Standards Act EXCEPT:
a. defining the method and timing of pay.- Correct Answer
b. setting the minimum wage.
c. setting the minimum age for work.
d. defining equal pay for equal work.
