FPC-Remote Valid Cram Materials | FPC-Remote Pass4sure Pass Guide
FPC-Remote Valid Cram Materials | FPC-Remote Pass4sure Pass Guide
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APA FPC-Remote Exam is an outstanding opportunity for any payroll specialist looking to take their career to the next level. It recognizes the candidate's commitment to mastering fundamental payroll skills and opens doors to new certification opportunities while establishing credibility and expertise within the industry. Anyone interested in payroll should consider obtaining this certification to gain recognition for their skills and knowledge, and advance in their career.
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To prepare for the FPC-Remote Exam, individuals can take advantage of a variety of study resources offered by the APA, including study guides, online courses, and practice exams. FPC-Remote exam covers a broad range of topics, so it is important for individuals to have a comprehensive understanding of payroll principles and practices before taking the exam. Once certified, individuals must maintain their certification by completing ongoing education and training requirements.
APA Fundamental Payroll Certification Sample Questions (Q65-Q70):
NEW QUESTION # 65
An independent contractor status is indicated if the worker:
- A. Receives a Form W-2.
- B. Completes a Form W-4.
- C. Is not required to complete Form W-9.
- D. Is not required to complete Form I-9.
Answer: D
Explanation:
Independent contractors DO NOT complete Form I-9, as they are not employees under IRCA (Immigration Reform and Control Act).
Employees receive Form W-2 and complete Form W-4.
Independent contractors complete Form W-9 for tax reporting.
Reference:
IRS Independent Contractor Guidelines (Publication 1779)
NEW QUESTION # 66
What is the effect on an employees income when the employer pays that employees share of social security and medicare taxes on a fringe benefit?
- A. the taxes paid by the employer are considered income to the employee
- B. the amount of the fringe benefit is included in the employees income
- C. there are no ss or medicare taxes on fringe benefits
- D. there is no change
Answer: B
NEW QUESTION # 67
Which of the following wage attachments has the highest priority for withholding?
- A. State Tax Levy
- B. Wage Assignment
- C. Bankruptcy
- D. Child Support
Answer: C
Explanation:
Comprehensive and Detailed Explanation:Thepriority orderfor wage attachments is as follows:
* Bankruptcy orders (Option A)- Court-ordered payments under the U.S.Bankruptcy Codetaketop priorityover all other wage deductions.
* Child support (Option B)- Thesecond-highest priorityunderfederal law, governed by theConsumer Credit Protection Act (CCPA).
* State tax levies (Option C)- Third in priority, varies by state.
* Wage assignments (Option D)-Lowest priority, usually voluntary agreements by employees.
Reference:
Consumer Credit Protection Act (CCPA) - Wage Garnishment Priorities
Payroll.org - Wage Garnishment Guidelines
NEW QUESTION # 68
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. tangibles
- B. responsiveness
- C. reliability
- D. empathy
- E. assurance.
Answer: D
NEW QUESTION # 69
What is the employer's social security tax rate in 2020?
- A. 7.65%
- B. 1.45%
- C. 6.2$
- D. 12.4%
Answer: C
NEW QUESTION # 70
......
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