Under the FLSA, the employers are required to pay nonexempt employees the federal minimum wage for all hours worked and overtime when the employee has worked more than 40 hours during the workweek.
For more information, refer to Module 1, Lesson 4
An employee works from midnight to 8:00 a.m. on a company paid holiday but does not work more than 40 hours during the workweek. Under the FLSA, the employee must be paid:
a. at least the federal minimum wage for all hours worked. –Correct answer
b. double time for working the holiday.
c. time and one-half for working the holiday.
d. a shift differential for working the late-night shift.
Under the FLSA, the calculation of a nonexempt employee’s regular rate of pay must include:
A. shift premiums.- Correct Answer
B. premiums paid for working on holidays.
C. reimbursed expenses.
D. discretionary bonuses.
A nonexempt employee is provided room and board. Under the FLSA, the employee’s regular rate of pay calculation includes:
100% of the fair-market value of the room and 50% of the fair-market value of the board.
100% of the fair-market value of the room and board. – correct answer
none of the fair-market value of the board and 50% of the fair-market value of the room.
none of the fair-market value of the room and board.
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The minimum salary requirement does not apply to exempt professional employees who are:
A. licensed funeral directors.
B. learned professionals with advanced knowledge in a field of science.
C. athletic trainers with accreditation.
D. medical interns or residents. – Correct Answer
If Form W-4 is incomplete, the employer MUST:
A. ask the employee to provide the missing information on the form.
B. tell the employee the form is incomplete.
C. implement the form and ask the employee to complete another form.
D. reject the form. – correct answer
If an individual does not submit a valid Form W-4P, how does the payer calculate federal income tax withholding from the distribution?
d. married with 3 allowances.
c. at 22% of the distribution.
a. as if the filing status is single with with no adjustments in Steps 2 – 4. – correct answer
b. no income tax is withheld.
An electronic Form W-4 MUST contain:
A. a perjury statement. – correct answer
B. the last time the employee completed Form W-4.
C. the employee’s written signature.
D. the employee’s filing status and adjustments before the change.
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Under the FLSA, police officers’ overtime pay is calculated based on the:
a. work shift.
b. workweek.
c. work period – Correct Answer
d. pay period.
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When a nondiscretionary bonus is included in a nonexempt employee’s regular rate of pay, the bonus is allocated to:
A. the workweek the bonus is paid.
B. the pay period the bonus is paid.
C. all workweeks during the period in which the bonus was earned. – Correct Answer
D. all workweeks in the last 12 months.
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An employer’s responsibilities for Form W-4 include:
A. requesting a new Form W-4 from each employee each year.
B. sending the IRS a copy of any amended Form W-4.
C. reminding employees by December 1 to submit a new Form W-4 if their federal tax liability has changed. – Correct Answer
D. filing all new Forms W-4 with the IRS every year.
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When a retiree does not submit Form W-4P, federal income tax withholding is based on:
a. married filing jointly.
b. married with 3 allowances.
c. single with 0 allowances.
d. single with no adjustments in Steps 2 – 4. – Correct answer
