Question: Francesca Aldri started as a payroll accountant

> What are the forms of identification that establish identity for the I-9?

> What are the forms of identification that establish employment authorization for the I-9?

> Ginger Klein is the payroll clerk for Neolane Transportation. A colleague who is classified as an independent contractor requests to be classified as an employee. What factors should Ginger consider?

> Jacqueline Blue is a payroll clerk at Quaking Aspens Antiques. As she reviews employee files, what should be present in the employee information?

> Sara Northman, a member of the Algonquin Indian Nation, is a new employee at Predeo Game Design. During the process of completing her I-9, she claims that the only way to prove her identity is the Algonquin Indian National official birth certificate. Is

> Merlin Anson owns Uninix Computers, a company with five employees. As a small business owner, he has several options for payroll processing. What factors should he consider when deciding on which payroll processing option is best for Uninix Computers?

> Thomas Campbell owns Veiled Wonders, a firm that makes window treatments. Some merchandise is custom-made to customer specifications, and some is mass-produced in standardized measurements. He has production workers who work primarily on standardized bli

> Rubin Schaub is a payroll accountant who works for a private firm. He completed his most recent professional development course in 2005. Which of the following ethical issues has he violated?

> How is disposable income computed?

> Which of the following is true about fringe benefits?

> Which of the following describes the primary difference between a 401(k) and a 403(b) retirement plan?

> Ana Cole is an employee of Wilson In-Home Healthcare Services. She is issued a company vehicle so that she may drive to customer sites. Which of the general valuation rules would be appropriate to compute the value of the asset for any personal use?

> Jeannie Velshi is an employee who receives education assistance from her employer in the amount of $15,000 per year. How is this amount treated for tax purposes

> What is the significant difference between flexible spending arrangements (FSAs) and health savings accounts (HSAs)?

> Lori Garrett is wondering what elements are in a qualified health plan. Which of the following would be included? (Select all that apply.):

> Jolana Thomas is the payroll clerk for Telemba Communications. One of the company employees, Darijo Boon, informs Jolana that he feels he was the victim of unequal pay three years prior. What law(s) guide about Darijo’s complaint?

> Dev Holmes is a metalworker at Bartleby’s Metal Shop. Which of the following would likely be fringe benefits that his employer would provide because they would be needed as part of his job? (Select all that apply.)

> By what date must a company declare the value of noncash benefits used in 2021?

> Many states offer incentives to hire disabled individuals. When doing so, the employer must receive a specific waiver allowing them to pay sub-minimum wage. This can be a great outreach for the employer in assisting the disabled community obtain independ

> Ruth Garcia is a children’s photographer for Midlands Photography Studios. She would like advice about using an FSA for miscellaneous prescriptions and other medical expenses. What reason(s) would you give her for having an FSA account? (Select all that

> Of the items in the following list, which one(s) should appear in a payroll register?

> Eugene Torres works in a shared role for Multiglass Computers. He works in both the programming and the research departments for the company; and splits his time equally in both roles. Eugene is paid $20 per hour in the programming department and $28 in

> According to the FLSA, what is the basis used to determine overtime worked for standard nonexempt workers?

> How does minimum wage affect commission employees?

> What are two differences between large- and small-company payroll practices?

> What is one of the three methods for employees to receive retroactive pay?

> Maura Hatton is a payroll accountant with Scottish Traders Inc. One of her colleagues poses a question about the deduction for Social Security tax from her pay. What should Maura tell her colleague?

> What are two differences between the completion of the I-9 and E-Verify systems?

> What are garnishments and how must they be handled?

> How is overtime computed for piece-rate employees?

> What is an ISO and how does it affect employee pay?

> Why might it be a good idea to let employees manage their pay records? What are some of the pitfalls?

> What are the major types of payroll processing methods?

> Lana Reid is an accounting clerk at Tenity Enterprises who is paid $18.15 per hour. During a week's pay period, she worked 39 hours and 41 minutes. Based on a hundredth-hour pay method, what is her gross pay for the period?

> What are three examples of federal laws that are essential to ensure legal, fair hiring practices?

> What is payroll outsourcing? When might a company consider outsourcing its payroll?

> What are two ways a payroll system may protect a company in the event of a visit from a government auditor?

> Ari Friedman is an employee at Ruby Investments, with an annual salary of $92,500, paid biweekly. Ari has the following fringe and voluntary benefits: Medical insurance: $400 per month 401(k): 3 percent of gross pay Flexible spending arrangement: $2,550

> Arla Dodson is the payroll accountant for Penn and Associates Investments. The company owner decided on December 15, 2021 that he would invoke the special accounting rule. By what date does Arla need to notify the affected employees that the rule is bein

> Lacie Bingham, an outside sales representative for Redoo Insurance, receives 4 percent commission on all new policies she receives in her sales territory. During the pay period ending April 16, she sold $150,000 of new policies and worked 40 hours. What

> Shelli Quintanilla is the concierge at Hotel Amize, where she is a nonexempt employee earning $18 per hour plus a $250 biweekly bonus based on customer reviews. During the pay period of November 27 – December 10, she worked 85 hours and earned the entire

> Doris Black completed 1,750 pieces on her 2,000-piece contract for Make it Work. There is a bonus earned if the individual exceeds 115% of the piece contract. How many pieces must Doris complete in the remainder of the week to receive the bonus?

> Solvegi Jameson is a salaried exempt employee at Big State Collage with a contract that stipulates 35 hours per week at $57,000 per year. She is married filing joint with two dependents under 17. The pay period ending November 26 contained two company pa

> Annie Adams is a 19-year-old accounting clerk with Quijen Accounting Solutions. During the first month of her employment with a firm, she noticed that she received $369.75 for her first biweekly pay covering 87 regular hours. Did the employer pay her cor

> Latoyia Judge is a piece-rate employee at Anible Computers. She receives $30 for each desktop computer that she assembles and has a standard 40-hour work week. During the weekly pay period ending December 15, she completed the assembly of 48 computers an

> Gail Richter worked the following schedule: Monday, 7 hours 42 minutes; Tuesday, 8 hours 23 minutes; Wednesday, 9 hours 28 minutes; Thursday, 8 hours 12 minutes; Friday, 8 hours 6 minutes. The employer pays overtime in accordance with FLSA regulations. D

> Herman Watkins is in the payroll department of Neombee Plastics, a multistate company. The company has historically been filing employee information with each state. What alternative exists for multistate employers?

> Lila Rivera is a new employee for Divera Glass. Which Federal forms must he complete as part of the hiring process?

> Tara Morris, a payroll clerk, has received a promotion and is now the payroll supervisor for Fligen Enterprises. What document control items could now become her responsibility?

> Abraham Manning is a new employee of Symity Batteries. He is curious about the purpose of the requirements for new hire documentation to be forwarded to government agencies. What should you tell him?

> Roland Wexler was terminated for cause from Santel Auto Parts in North Carolina on July 20, 2021. As of the date of his termination, he had worked 22 hours of regular time. Employees at Santel Auto Parts are paid semimonthly on the 15th and last day of t

> Alfredo Bellini is the payroll accountant for Pyrodono Fireworks and he has been asked for information about employees and independent contractors. What are the key differences between employees and independent contractors?

> Larissa Abiodun is a senior payroll administrator for Falcive Landscape Design. The company has 15 employees and annual revenues of $10 million. She has been using and maintaining manual payroll records for the last 20 years of her career. The president

> Eugene Roberson works as a payroll clerk at Hyperend Inc. He shares an office with three other co-workers and must examine documents containing personal information as a regular part of his duties. Based on the provisions of the Privacy Act of 1974, what

> Nitza Croce is an employee of Autonder, a contractor that provides governmental construction services in Washington, D.C. The current contract is for $250,000. Nitza is 22 and is paid $9.50 per hour. How does the Walsh-Healey Public Contracts Act affect

> Kalea Germain is a warehouse worker for a small grocery market. As she was moving some merchandise, the loading dock door unexpectedly fell and injured her. How does OSHA apply to Kalea for this type of injury?

> Micah Sherman works in the payroll department at Radiance Windows. The employer has determined that the payroll functions should be moved to a cloud-based platform that can support its 500 employees, be used remotely, and have requested recommendations.

> Lillian Weatherby receives her pay every other week while working for the federal government. Which of the following choices describes her pay frequency?

> George Sargent is a new employee at Asbury Park Entertainment. He is debating if he should enroll in a POP with the opportunity for an FSA or an HDHP with an opportunity for an HSA. The POP premium is $350 per month and the annual deductible is $500. For

> Elijah Hamilton is the payroll accountant at White Box Builders. He is preparing an information package about voluntary and fringe benefits. Using the following list of fringe benefits, classify each benefit as pre-tax or post-tax and if it is taxable or

> Gavin Range is the payroll accountant for Comptech Industries. His employer decided to use the special accounting rule for 2021. Which months may be included in the special accounting rule?

> Nigel McCloskey is a waiter at Albicious Foods in South Carolina. He is single with one other dependent. He receives the standard tipped hourly wage. During the week ending October 22, 20XX, he worked 44 hours and he received $210 in tips. Calculate his

> Complete the I-9 for employment at Plexivent Plastics starting 9/6/2021. The employer’s address is 1 Plastics Way, Lincoln Valley, ND 58430, and EIN is 56-4658631. Henry is starting work on 9/6/2021. Be sure to complete Section 2 of Form I-9. Henry Walke

> Complete the W-4 for employment at Plexivent Plastics starting 9/6/2021. The employers address is 1 Plastics Way, Lincoln Valley, ND 58430, and EIN is 56-4658631. Henry Walker Pierce 2024 Denhoff Highway, Apartment 12 Lincoln Valley, ND 58430 SSN: 687-55

> Cahya Russell is a new employee in the payroll department for Winhook Industries. She has had several employees approach her with questions but is unsure how privacy regulations could affect her response. What advice would you give her about privacy laws

> Telemarketers receive $15 commission on all new customers they sign up for cell phone service through Movill Networks. Each telemarketer works 40 hours. The company ran a competition this week to see who could sign up the largest number of new customers,

> Geraldine Wolfe is a supervisor at Fantastigifts. She has an annual salary of $45,000, paid biweekly, and a garnishment for consumer credit of $375. Assuming that her disposable income is 80 percent of her gross pay per period, does the garnishment follo

> Marcell Teague submitted a pay card reflecting the following hours worked at Kicy Inc. He earns $16.02 per hour. The company pays overtime only on hours worked exceeding 40 per week. The company is considering changing from quarter-hour to hundredth-hour

> Kira Tran, a nonexempt employee at Winslow Woods, works a standard 7:00–4:00 schedule with an hour for lunch. Kira received overtime pay for hours in excess of 40 per week. During the week, she worked the following schedule: How many hours of overtime d

> You are the payroll accounting clerk for your company, Conose Advertising, which has 50 employees. The controller has recently switched the firm from an in-house payroll system to an outsourced payroll provider. What are your responsibilities within the

> A group of employees, who read on a website that income tax collection is illegal, approach Hawa Furst, the controller for a large company. They request that he stop withholding income taxes from their pay unless he can explain what laws govern income ta

> Elias Motta is the office manager and payroll clerk for his company, composed of 12 employees. An employee, Sylvia Gladwin, stops by Elias's office and wants to view her payroll record. What privacy regulations must Elias consider before granting her co-

> Reuben Walker is a part-time worker for Senior Solvers who uses company equipment in the performance of his job duties. He asks the payroll supervisor, Gina Turner, to grant him independent contractor status. What should Gina tell him?

> Hayim Accardi is the accounting manager for a small, local firm with full- and part-time staff. How do FLSA guidelines regarding working hours apply to Hayim’s employees?

> Joy Warren is an employee at Jankoski Cycles. She earns a salary of $37,765 annually, paid semimonthly. She contributes to the following fringe benefits and other deductions: Medical insurance, $220 per pay period Dental insurance, $15 per pay period 401

> Brent Bishop is the Vice President of Operations for Southern Sweets Bakery. He drives a 2021 Toyota Prius as his company car, and it has a fair market value of $41,500. The annual lease for the vehicle is $10,750. He reported driving 34,750 miles during

> Judi Pendegrass is an account representative at Ever Pharmaceuticals. She has a company car for customer visits, which she uses to commute from work to home on Friday nights and from home to work on Monday mornings, 50 weeks per year. Her commute is 25 m

> John Cotton is an employee at Radiance Senior Living. He received the following benefits from his employer during 2021 on the company’s location for company purposes: Personal protective equipment: $50 per month Employer-provided cell phone: $50 per mont

> Keren Wiseman is an employee of Dimensionworks Designs in New Mexico. She received the following achievement awards from her employer during 2021: Best safety plan, Santa Fe County: $1,200 Top emergency plan layout, New Mexico: $1,600 Ten-year employee a

> Susana Robledo is the office manager for Wardley and Sons Auto Detailing. Because it is a small office she is required to keep track of all employee records and pay both employees and contractors. Which of the following are legal factors that will differ

> Alisha Thomas is a graphic designer at a large marketing firm. She earns $56,000 annually, paid biweekly. She contributes 5 percent of her gross pay to her qualified 401(k) plan on a pre-tax basis and has a pre-tax medical premium of $350. What is her ta

> Joe Ramsey is a computer programmer at Biosphere Communications. He approaches you, the payroll accountant about his garnishment for child support, claiming that he wishes to remit it personally because he needs to increase his net pay. What advice shoul

> Geoffrey Young, an outside sales representative for Marshall Communications, receives 20 percent commission on all new marketing packages he receives in his sales territory. During the week ending April 2, he sold $9,700 of new subscriptions and worked 4

> Terry McNutt, a single employee with two dependents, is paid $12 per hour and receives commission on net sales. He does not receive a commission until his net sales exceed $150,000. Once the minimum sales volume is reached, he receives 4 percent commissi

> Gail Schneeweis is a nurse at Central City Hospital. She is paid $32.50 per hour and has a 40-hour standard work week. During the biweekly pay period from January 15-29, she worked a total of 87 hours. What is her gross pay? Round your intermediate calcu

> Morris Lann works for Talbert Electronics. He is a shared employee; he works in the manufacturing department and has been trained to work the sales counter in need. He was asked to work in the sales department for two days, 5 hours each day during other

> Cheryl Bryant completed 22 custom cakes on her 18-cake contract as an employee of Frontier Wedding Planners. There is a bonus earned if the individual exceeds 145% of their piece contract. How many cakes must Cheryl complete in the remainder of the week

> Bobby Howard is a salaried exempt employee at Coric Industries. He is married with two withholding allowances. His contract stipulates a 40-hour work week at $47,500 per year. During the week ending November 27, there was a company paid holiday for one d

> Rico Musgrove is an 18-year-old worker in the receiving department of Trynix Inc. in St. Paul, Minnesota. On his first paycheck, he notices that he received $170.00 gross pay for 40 hours of work. Did his employer pay him correctly? Explain.

> Stephanie Parker is a salaried, nonexempt administrator for Forise Industries and is paid biweekly. Her annual salary is $63,000, and her standard workweek is 45 hours. During the pay period ending February 3, 2021, she worked 8 hours overtime. She is ma

> Malcolm Figueroa is a sales employee of Carefree Pools and Spas, Inc. In 2021, he was issued a company car with a fair market value of $35,000. He drove a total of 22,000 miles, used the car for 2,000 miles for personal use, and his employer paid for fue

> Damien Carranza is a nonexempt employee of Verent Enterprises where he is a salesperson earning a base annual salary of $30,000 with a standard 40-hour work week. He earns a 3 percent commission on all sales during the pay period. During the weekly pay p

> Each of the following workers is piece-rate workers at Golden Boats in Connecticut. If the employees have a standard 40-hour workweek, what is their effective hourly rate? Based on the state’s minimum wage in Connecticut, calculate each employee’s minimu

> Brian Packer worked the following schedule: Monday, 9 hours; Tuesday, 7 hours 30 minutes; Wednesday, 8 hours 48 minutes; Thursday, 8 hours 25 minutes; Friday, 8 hours. The employer pays overtime for all time worked in excess of 40 hours per week. Compute

> Ted McCormick is a full-time life insurance agent with Centixo Insurance, a small insurance company. The company has classified him as an employee, and he feels that he should be classified as an independent contractor because he receives no company bene

> Twinte Cars, a California corporation, has internal corporate requirements that stipulate a three-year payroll document retention period. They enter into a contract with an international company that mandates a six-year payroll document retention require

> Maria Rupert is the payroll supervisor at All Family Investments. Management is requesting to have the investment salespeople, who are paid on an hourly basis, be classified as exempt employees because their job duties occasionally require evening and we

> Aaron Tallchief is a citizen of the Northern Pomo Indian Nation. In completing his I-9, he provides an official Northern Pomo Nation birth certificate to establish identification and employment eligibility. Is this sufficient documentation? Why or why no

> Leona Figueroa is a new employee in the payroll department of Octolium Computers. After working at the company for one week, she asks you why it is so important to submit new hire documentation. What guidance will you offer her?

> You are the new payroll supervisor for your company. Which payroll documentation control procedures are now your responsibility?