Which of the following is usually considered an advantage for outsourcing payroll?
Josh, a nonexempt accounting specialist, is assigned to a normal work schedule of 40 hours a week, 8:00 a.m. to 5:00 p.m. each day, with one hour for lunch. On Monday, Josh travels by train from Boston to a business meeting in his company's Philadelphia office. The train leaves at 8:00 a.m. and arrives in time for Josh to attend the afternoon meeting, which concludes at 5:30 p.m. He then returns to Boston on a train that leaves at 7:00 p.m. If Josh does not miss any work the rest of the week, what hours for Monday may be subject to overtime?
If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?
Use of which of the following contributes to the security of the payroll system?
At the time that wages are paid, an advance payment of EIC would be recorded as:
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?
Chicken Liken requires that all employees wear uniforms that are unique to chicken Liken restaurants. New employees are required to pay $40 for their uniforms from their first regular paycheck. Assume that it is September 2009, and one of ties new employees earns $8.20 per hour and works 42 hours in the first workweek ending September 18. What is the maximum that Chicken Liken can deduct from this employees wages for the uniform?
The proper handling of a stop payment includes all of the following steps EXCEPT:
Assume that an independent contractor is a foreign person. What form is he most likely to complete?
Brenda receives a prize as a winner of a sales contest. The prize, which is paid from her sales manager's petty cash account, is $25. Which of the following best represents the impact on her taxable wages?
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:
The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?
Which of the following is an example of a system production control technique?
In 2009, employee Chris was transferred from her company's headquarters to a distribution center 1,000 miles away. The company reimbursed her for meal expenses totaling $100 and lodging expenses totaling $300 incurred while driving from her old residence to her new. Chris' company directly paid the moving company $2,000 for transporting her household goods. What portion of Chris' employer-paid relocation expenses is reported in box 1, "wages, tips, other compensation?"
When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?
The correct entry to record a payment of the employer's share of FICA tax is:
Which of the following items represents an input interface to the payroll system?
Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:
Which of the following sets of data should be maintained on the payroll master file?
Transactions are recorded in chronological order into books of original entry called:
Which of the following documents proves both identity and right to work for Form I-9 verification purposes?
Which of the following plans describes a cafeteria plan under section 125 of the Internal Revenue code?
Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period assuming the employer is a hospital qualified under the special provisions of the FLSA?
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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?
Under the FLSA, which of the following restrictions apply when hiring minors under the age 18?
Which of the following describes a plan involving the entire organization for carrying on a company's business in the event of a major disaster?
All of the following data elements are required to be maintained in the employee master file EXCEPT:
Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?
A report has been requested that is NOT a standard report from the system. This type of report is called a (n):