Question: Ginger Klein is the payroll clerk for

> Eric Rubin is the payroll accountant of Central Communications. She is researching retirement plan options for her employer. Central Communications has 135 employees and is a for-profit company. Which of the following plans should he consider?

> Cameron Levitt is the payroll accountant for Glowing Yoga. He is preparing a presentation about Section 125 cafeteria plans. Which of the following items may qualify for inclusion in a cafeteria plan?

> Juan Potter is an employee of Convergent Technologies whose job is strictly based in the company’s office. His employer has authorized his use of the company vehicle for commuting purposes (for both official and personal use), as necessary. Which of the

> Mike Mallin is an employee of All-Adventure Tours. All-Adventure Tours offers tuition reimbursement as a fringe benefit. What is the maximum amount that may be excluded from his taxes as a fringe benefit?

> West Virginia State University has a policy of hiring students to work in its bookstores and cafeterias. Assuming that 138 students work for the university at minimum wage rates, what is the total amount of pay they will receive for a biweekly pay period

> What is the annual maximum amount that an employee may contribute to a flexible savings arrangement, before it becomes taxable income?

> Which of the following is a co-requisite of a health savings account (HSA)?

> Samuel Alescio is an accountant for Diado, a large, multinational firm. He notices that the new state payroll tax updates have not been installed in the firm’s software during payroll procesing. What ethical guidelines govern his behavior in this situati

> Taylor Struyk is an employee of New York Boutiques, Inc. She is a traveling salesperson who routinely meets with customers at their places of business. Which of the following fringe benefits would be appropriate for her employer to provide for Taylor to

> To which two months does the special accounting rule pertain to?

> Which of the following are always post-tax deductions?

> Which of the following fringe benefits is exempt from federal income tax but subject to FICA tax?

> Of the following items listed, which ones should appear in a payroll register?

> Jacques Beasley is a salaried nonexempt accounting clerk for Supplies Enterprises contracted to work 40 hours per week. How should his overtime be determined, according to FLSA?

> Johnny Clark is a tipped employee at Pyrolia Pizza. What are the two methods his employer may use to determine his overtime compensation?

> Doreen George, a stocker at Dender Factory Outlet, is paid hourly and earns $12.45 per hour. During a one-week period he works 39 hours and 19 minutes. How much would her gross pay be under the quarter-hour system?

> Liliya Milic is the accountant for Syiva, a local nonprofit organization. She has been tasked with managing the payroll costs so that staffing levels may remain the same even if funding levels change. She considers outsourcing the payroll to a payroll pr

> Austin Sherman is an employee of Divacee Designs. He is an interior designer paid based on the number and complexity of the customer designs he generates. What pay basis most accurately describes his compensation?

> Tasha Webb is an independent contractor for Antimbu Exports, where you are the payroll accountant. She feels that she should receive employee benefits because of the number of hours that she dedicates to the company. What guidance can you offer Tasha?

> Dan Busby is a waiter at Snowtop Diner in Vermont. He earns the tipped minimum wage. During a 40-hour work week in February 2021, how much must he earn in tips to satisfy the minimum wage requirement (without consideration of tip credit)?

> Adrienne Soeur is a tipped employee at Wild Waves in Maine. What is the minimum tipped wage for her area, assuming she receives in excess of $30 in tips per pay period?

> Which of the following workers are covered by FLSA provisions? (Select all that apply)

> Sherrill Pullman is 18 years of age and is a new employee of Camicero Bank in Hendersonville, TN. What is the minimum hourly wage that she may receive during the first 90 days of employment?

> Paula Warren is an Arctic Outdoor Gear employee, where she earns a base salary of $27,200 plus an 8 percent commission on all sales. She is married filing joint with four dependents, three under 17 years of age and one other. During the biweekly pay peri

> Eric Moser is an hourly employee working for Plaines Poultry. He is single with no dependents and earns $16.25 per hour. During a biweekly pay period ending February 20, 2021, he worked 88.5 hours. Complete the payroll register with the period's informat

> Lynne Everton is a minimum wage worker in Oklahoma. She is contemplating moving to a state with a more favorable minimum wage. Which of the following states should she choose?

> Elijah Brown is a new payroll clerk at Zata Imports, a company with 250 employees. He has completed entering all timecard data for the pay period. What should Elijah's next step in the payroll review process be?

> Leonard Andrews ended his employment at Atlas Inks on March 20, 2021. When is the earliest that Atlas Inks may destroy his payroll records?

> When Omnimia Graphics was looking to implement a payroll accounting system, the manufacturing firm had several options. With only 40 employees, the manual preparation of payroll through spreadsheets and handwritten timecards was a comfortable option for

> Alene Meyers works in the payroll department for Racine Traders. The company has experienced a decline in revenue over the past six months. The company president asks her to delay the remittance of payroll taxes to make more cash available to the company

> On June 21, 2021, Dolores Goodman was terminated from her job at Black Diamond Sports in New Hampshire. Black Diamond pays its employees biweekly on Fridays, and the next payday is 7/2/2021. When must she receive her final paycheck?

> Michael Hatton is a salaried employee earning $49,850 per year who receives twice a month. Which of the following best describes the pay frequency?

> Howard Walters, a nonexempt employee of Consolidated Utilities, works a standard 10:00 a.m. to 7:00 p.m. schedule with an hour for lunch. Howard works in California, a state requiring overtime for hours exceeding 8 per day and for those over 40 in a week

> Rex Marshall manages a ski resort with year-round and seasonal employees. Assuming that the ski resort engages in interstate commerce, which are the FLSA requirement(s) that Rex should consider?

> Laverne Watkins is a candidate for the position of marketing clerk with the promotions department of Paramba Productions, earning $10.25 per hour. She will work occasional overtime in her new position and will not have managerial or supervisory duties as

> Rupert Pelliere is completing the I-9 for her new employment with the state of New Mexico. Which of the following provides proof of her identity?

> Judy Baker is a new employee of Farnsdel and Brothers, LLP. Which of the following will provide proof of employment authorization for the completion of the I-9?

> Latanya Brown is an employee of Giant Computers, where her job responsibilities include selling computers and software to customers. Latanya is married filing jointly with two dependents. She receives an annual salary of $42,000 and receives a 3 percent

> Jeremiah Watson is a salaried, exempt employee with Megadepartment Stores. He is single with one dependent under 17 and earns $35,500 per year. Complete the payroll register for the biweekly pay period ending March 8, 2021, with pay date of March 12, 202

> MATCH THE FOLLOWING TERMS WITH THEIR DEFINITIONS: 7A: Manual payroll 8A: Timecard 9A: Paycard 10A: Employee Internet portal 11A: Certified Payroll 12A: Outsourced payroll 13A: Auditor 14A: ADP and Paychex® 15A: Time collection 16A: Davis-Bacon Act 17A: C

> Charlene Kelley is a new nonexempt sales associate for Oyondo Retail Stores. She completes her timecard for the pay period. To ensure proper internal control, what is the next step in the payroll review process?

> Malcolm’s employer offers him the option to use the cents-per-mile rule instead of the lease value rule for 2021. Which method will yield the lower gross income for Malcolm? (Use 56 cents per mile in your calculations.)

> Overnet Inc. is a qualified private-sector company that provides health insurance to its employees. The company is self-insured. Which of the following forms should the company provide its employees to comply with the Affordable Care Act?

> Jackson Wyman was dismissed from his employment at Precision Dynamics because of an incident regarding his race. Mr. Wyman sued Precision Dynamics for $150,000 because of the discrimination. Which of the following laws provides for monetary awards during

> Martine Piccirillo works as the payroll clerk for Centinix, a security company that hires many part-time and temporary workers paid hourly. What law governs the hiring or documenting of these workers?

> Lupore Fabrics obtained a contract in Watts Mills, South Carolina, which involves the production of materials for military uniforms, a project contracted with the federal government for $2,800,000. What laws govern the wages Lupore Fabrics pays to its wo

> Jamie Patil is a candidate for the position of sales manager with Retrozz Furniture. She is going to be required to supervise several employees and can determine the direction in which she will complete the assignments given to her. What guidelines shoul

> 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?

> 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?

> Francesca Aldri started as a payroll accountant at Sticktoit Adhesives, a company with 100 employees. She soon notices that the former payroll accountant had been processing payroll manually and suggests that the company immediately switch to cloud-based

> 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