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The FPC-Remote certification exam is administered by the American Payroll Association (APA), a professional organization dedicated to promoting best practices in payroll management. The APA has been providing certification exams since 1982 and has certified over 20,000 payroll professionals. The FPC-Remote Exam is designed for individuals who are new to the payroll industry or who have less than three years of experience in payroll.

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The FPC-Remote exam covers a wide range of topics related to payroll processing, including payroll calculations, payroll taxes, payroll laws and regulations, and payroll accounting. FPC-Remote exam is intended to measure the candidate's knowledge of these topics, as well as their ability to apply this knowledge in real-world payroll situations.

Achieving the FPC-Remote certification demonstrates a commitment to the payroll profession and a dedication to excellence in payroll knowledge and skills. Fundamental Payroll Certification certification can also enhance career opportunities and earning potential for individuals working in the payroll industry. Additionally, the FPC-Remote Certification is a prerequisite for the Certified Payroll Professional (CPP) certification, which is a more advanced certification for payroll professionals.

APA Fundamental Payroll Certification Sample Questions (Q35-Q40):

NEW QUESTION # 35
A non-exempt hospital employee works a 14-day period at $14.00 per hour under the 8/80 rule. The employee worked the following hours during the two-week period:

Calculate the employee's biweekly gross pay.

A. $1,225.00
B. $1,134.00
C. $1,141.00
D. $1,148.00

Answer: D

Explanation:
Comprehensive and Detailed Explanation:
Under the 8/80 rule, employees in hospital or healthcare settings are paid overtime if they work more than 8 hours in a day or 80 hours in a 14-day period.
Calculate Total Hours Worked:
Week 1: 9 + 10 + 9 + 4 + 10 = 42 hours
Week 2: 0 + 11 + 8 + 10 + 10 = 39 hours
Total Hours Worked = 81 hours
Identify Overtime:
Daily Overtime (More than 8 hours/day):
Monday (9 - 8) = 1 hour
Tuesday (10 - 8) = 2 hours
Wednesday (9 - 8) = 1 hour
Tuesday Week 2 (11 - 8) = 3 hours
Thursday Week 2 (10 - 8) = 2 hours
Total Daily Overtime = 9 hours
Biweekly Overtime:
Total worked: 81 hours (Over 80 hours) → 1 extra hour
Total Overtime Hours = 9 + 1 = 10 hours
Gross Pay Calculation:
Regular Hours (80) × $14 = $1,120.00
Overtime Hours (10) × ($14 × 1.5) = $210.00
Total Gross Pay = $1,120 + $210 = $1,148.00
Thus, the correct answer is C. $1,148.00.
Reference:
Fair Labor Standards Act (FLSA) - 8/80 Rule for Healthcare Employees
Payroll.org - Overtime Calculation in Healthcare Settings

NEW QUESTION # 36
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. $3,664.20
C. $3,881.20
D. $3,695.20

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 # 37
Using the following information from a payroll register, calculate the tax deposit liability for the payroll.

A. $2,507.50
B. $4,987.50
C. $7,975.00
D. $4,480.00

Answer: C

Explanation:
Comprehensive and Detailed Explanation:
The tax deposit liability includes federal income tax withholding (FITW), Social Security tax, and Medicare tax.
Social Security Tax:
Employer & Employee each pay 6.2% on $40,000
$40,000 × 6.2% × 2 = $4,960.00
Medicare Tax:
Employer & Employee each pay 1.45% on $35,000
$35,000 × 1.45% × 2 = $1,015.00
Total Tax Deposit Liability:
$2,000 (FITW) + $4,960 (Social Security) + $1,015 (Medicare) = $7,975.00 Thus, the correct answer is A. $7,975.00.
Reference:
IRS Publication 15 - Employer's Tax Guide
Payroll.org - Payroll Tax Calculation Best Practices

NEW QUESTION # 38
The purpose of the prenotification process for direct deposit is to ensure that the transaction is:

A. Authorized by the employee
B. Acceptable to the originating financial institution
C. Acceptable to the receiving bank
D. Authorized by the company

Answer: C

Explanation:
* Prenotification ensures that the receiving bank (C) accepts and properly routes the direct deposit transaction before funds are sent.
References:
* NACHA Direct Deposit Standards

NEW QUESTION # 39
When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:

A. Use company policy and state law to determine the process of submitting the unclaimed wages to the state agency.
B. Make a journal entry to post to a cash account as forfeited earnings.
C. Void the check and process a Form W-2c for the employee.
D. Use company policy and federal law to determine the process of submitting the unclaimed wages to the IRS.

Answer: A

Explanation:
Comprehensive and Detailed Explanation:Unclaimed wages (also known asescheat wages) must be handled according tostate escheatment laws.Each statehas its own rules about how long employers must hold unclaimed wages before remitting them to thestate's unclaimed property division.
* Option Ais incorrect because voiding the check does not resolve the issue of unclaimed wages, and FormW-2cis used forcorrecting tax information, not handling unclaimed wages.
* Option Bis incorrect because unclaimed wagescannotbe posted asforfeited earningswithout proper reporting to the state.
* Option Cis incorrect becauseescheatment laws are governed at the state level, not federal.
Reference:
Payroll.org - Unclaimed Wages and Escheatment Guidelines
State Escheatment Laws and Compliance Regulations

NEW QUESTION # 40
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Free PDF APA FPC-Remote - Fundamental Payroll Certification Valid Test Papers

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APA Fundamental Payroll Certification Sample Questions (Q35-Q40):

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