FPC-Remote Study Materials Review, FPC-Remote Trustworthy Exam Content
FPC-Remote Study Materials Review, FPC-Remote Trustworthy Exam Content
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Tags: FPC-Remote Study Materials Review, FPC-Remote Trustworthy Exam Content, Exam FPC-Remote Tips, FPC-Remote Preparation, FPC-Remote Trustworthy Pdf
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One of the most effective strategies to prepare for the Fundamental Payroll Certification (FPC-Remote) exam successfully is to prepare with actual APA FPC-Remote exam questions. It would be difficult for the candidates to pass the FPC-Remote exam on the first try if the FPC-Remote study materials they use are not updated. Studying with invalid FPC-Remote practice material results in a waste of time and money. Therefore, updated FPC-Remote practice questions are essential for the preparation of the Fundamental Payroll Certification (FPC-Remote) exam.
The FPC-Remote certification exam is offered through a computer-based testing platform, allowing individuals to take the exam from any location with internet access. FPC-Remote exam consists of 150 multiple-choice questions that cover a range of topics, including payroll concepts, compliance, and calculations. FPC-Remote Exam is designed to test an individual's knowledge of payroll laws, regulations, and best practices, as well as their ability to apply this knowledge in real-world scenarios.
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Our FPC-Remote exam materials have three different versions: the PDF, Software and APP online. All these three types of FPC-Remote learning quiz win great support around the world and all popular according to their availability of goods, prices and other term you can think of. FPC-Remote practice materials are of reasonably great position from highly proficient helpers who have been devoted to their quality over ten years to figure your problems out and help you pass the exam easily.
APA FPC-Remote Exam is an online exam that can be taken from anywhere in the world, making it a convenient option for busy professionals who want to enhance their credentials in the payroll industry. FPC-Remote exam consists of 150 multiple-choice questions and candidates have three hours to complete the exam. Upon passing the exam, candidates earn the prestigious FPC certification, which demonstrates their mastery of payroll fundamentals and their commitment to professional development in the field. The FPC certification is widely recognized and respected within the payroll industry and can open doors to new career opportunities for those who hold it.
APA Fundamental Payroll Certification Sample Questions (Q77-Q82):
NEW QUESTION # 77
Using the percentage method for automated payroll systems, calculate the federal income tax withholding based on the following information:
- A. $26.92
- B. $39.04
- C. $18.65
- D. $41.69
Answer: B
Explanation:
Total taxable wages: $384.62 + $76.92 + $38.46 = $500.00
Using IRS percentage method tables, withholding = $39.04
Reference:
IRS Publication 15-T (Tax Withholding Tables)
NEW QUESTION # 78
An independent contractor status is indicated if the worker:
- A. Receives a Form W-2.
- B. Is not required to complete Form I-9.
- C. Completes a Form W-4.
- D. Is not required to complete Form W-9.
Answer: B
Explanation:
* Independent contractors DO NOT complete Form I-9, as they are not employees underIRCA (Immigration Reform and Control Act).
* Employees receiveForm W-2and completeForm W-4.
* Independent contractors completeForm W-9for tax reporting.
References:
* IRS Independent Contractor Guidelines (Publication 1779)
NEW QUESTION # 79
An employee has YTD wages in the amount of $250,000.00 and receives a $1,753.00 bonus payment. Using the optional flat rate method, calculate the federal income tax withholding from the bonus payment.
- A. $647.50
- B. $385.00
- C. $420.13
- D. $534.63
Answer: B
Explanation:
Comprehensive and Detailed Explanation:Under IRS guidelines,supplemental wages such as bonusesare subject to aflat federal tax rate of 22%if paid separately.
* Federal Tax Calculation:
* $1,753.00 × 22% = $385.66
* Rounded to the nearest cent, the closest answer is$385.00.
Thus, the correct answer isA. $385.00.
Reference:
IRS Publication 15-T - Federal Income Tax Withholding Methods
Payroll.org - Supplemental Wage Withholding Rules
NEW QUESTION # 80
Which of the following statements about payments made under workers' compensation benefits is FALSE?
- A. They are subject to FUTA if they do not exceed the employee's benefits
- B. They are not included in the employee's gross income
- C. They are not subject to FICA if payments are made under state regulations
- D. They are received for injuries or illnesses suffered on the job
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
Workers' compensation benefits are NOT subject to FUTA (Federal Unemployment Tax Act) as long as they are paid under a workers' compensation law.
Option A (Not included in gross income) is correct because workers' compensation is tax-exempt under IRS rules.
Option B (Received for work-related injuries/illnesses) is correct because these payments replace lost wages due to job-related incidents.
Option D (Not subject to FICA under state laws) is correct because workers' compensation payments are exempt from Social Security & Medicare taxes if they are made under a state-approved program.
Option C is incorrect because workers' compensation payments are NOT subject to FUTA, regardless of the amount paid.
Reference:
IRS Publication 525 - Taxability of Workers' Compensation
Payroll.org - Payroll Taxation of Disability and Workers' Compensation Benefits
NEW QUESTION # 81
Using the following information from a payroll journal, calculate the total Social Security tax liability for the first payroll of the year:
- A. $4,788.90
- B. $3,695.20
- C. $3,881.20
- D. $3,664.20
Answer: C
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 # 82
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