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APA Certified Payroll Professional Sample Questions:
Under an employee leasing arrangement, the customer of the leasing company is directly responsible for:
- A. hiring.
- B. supervision.
- C. compensation.
- D. employee benefits.
Correct Answer: B 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
A former employee fails to pick up their final paycheck. According to regulations, what are employers required to do?
- A. Return the net pay to the employer's general account after 7 years from date of issue
- B. Attempt to contact the former employee and file required reports
- C. Employers are not required to take action unless the employee requests the wages owed
- D. Void the payment and correct the Form W-2
Correct Answer: B 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
Which of the following monthly account reconciliations do NOT help validate financial reporting of payroll transactions?
- A. Bank account
- B. Garnishment liabilities
- C. Vacation accrual
- D. Petty cash
Correct Answer: D 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
All of the following validations should be performed each pay period before finalizing the payroll register EXCEPT:
- A. Identify zero dollar net pay
- B. Compare batch totals
- C. Confirm ACH file
- D. Review negative deductions
Correct Answer: C 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
When an employer utilizes a common paymaster agreement:
- A. any burden for failure to pay taxes is not shared with the related corporations.
- B. the total FICA taxes paid are determined as if the employees had one employer paying all wages.
- C. each related corporation must withhold and pay social security and Medicare taxes.
- D. the related corporations cannot be treated as a single employer for FUTA tax purposes.
Correct Answer: B 🗳️
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Viewing questions 1-5 out of 275 questions.
