Wilbur Matthews, a resident of Texas, resigned from his employment with Grand Lake Cattle Farms on October 7, 2021. The next pay date for the company is October 11. By what date should he receive his final pay?
> What amount did the Final Rule stipulate as to the minimum wage for salaried, exempt workers.
> Aside from tipped employees, under what circumstances may an employee receive less than the FLSA minimum wage?
> When are wait time, travel time, and sleep time compensable?
> Under what circumstances may an employee receive compensation for on-call time?
> Ashley Woods is a tipped employee in Washington, DC.. What is the minimum tipped wage for her location?
> Rodney Atwater is a sales representative for American Silk Mills. Because he visits customer sites, he has a company car. He drove 25,500 miles during 2021, of which he reported 15 percent was personal miles. Using the cents-per-mile rule, what is the va
> What is comp time?
> Why are companies moving toward the hundredth-hour system?
> What is the difference between quarter-hour and hundredth-hour pay?
> In what situations might an employee draw money against his or her future pay?
> What is the primary difference between commission work and piece-rate work?
> How is overtime pay computed for nonexempt, salaried workers?
> What are the different tasks involved in payroll accounting?
> What are the important considerations in setting up a payroll system?
> What are two of the best practices in establishing a payroll system?
> What are the five main payroll frequencies?
> Jewel Lyman is an employee in the office of Salvaggio & Wheelers, Attorneys at Law. She received the following benefits during 2021: Medical insurance, $250 per month Commuter pass, $500 per month Employer-paid membership to Anytime Gym, $75 per year Dep
> FLSA provisions always cover certain types of businesses. Which of the following businesses are always covered by FLSA?
> When must a terminated employee be paid his or her final paycheck for the state in which you live?
> What documents should be included in all new hire packets?
> What two regulations pertain to employee paycard use?
> What categories exist for the purposes of document retention?
> What is the difference between weekly, biweekly, semimonthly, and monthly pay periods?
> What is the difference between termination and resignation?
> Why are independent contractors not paid through a company’s payroll?
> How long should employee records be retained?
> What agencies or organizations can audit a company’s payroll records?
> Jordy Richman is employed at Rockstar Music. Jordy is receiving education assistance of $5,750 per year from Rockstar Music to complete a bachelor’s degree from an accredited college. How much of that assistance is taxable?
> What are necessary elements of internal controls for a payroll department?
> Jude Sizemore is a full-time student at Sioux City College in Sioux City, Iowa, where he works in the library. What is the minimum hourly wage that he may receive?
> The first day of work for Prevosti Farms and Sugarhouse for all employees is February 1, 2021. February 5 is the end of the first pay period and includes work completed during the week of February 1-5. Compute the employee gross pay, using 35 hours as th
> How does the Equal Pay Act of 1963 differ from the Lilly Ledbetter Fair Pay Act of 2009?
> What distinguishes a “living wage” from the minimum wage?
> What are two of the challenges that arise from the use of outsourced payroll systems?
> What was the purpose of the SECURE Act?
> What differentiates exempt and nonexempt employees?
> How has cloud-based payroll processing affected contemporary payroll practices?
> Which Act created the term “Full-Time Equivalents”?
> Teri Benson is a manager at Complex Ventures, Inc. Teri contributes $2,750 annually to an FSA and has medical insurance with a $500 monthly premium. Teri earns a salary of $72,200 and is paid semimonthly. What is the taxable income per period?
> What are two of the advantages of a computerized payroll system over a manual system?
> Why was the Social Security Act of 1935 created? What were its provisions?
> What are the guidelines for FLSA, in terms of overtime and pay rate?
> Thomas Wilson is a minimum wage worker in Nevada. He is contemplating a move to another state. Which of the following states would be the most favorable in terms of the highest minimum wage?
> What are two laws governing the taxes that employers must withhold from employees?
> Kirk McAllister earns $15.30 per hour at Jolly Creamery. Compute his pay under both the hundredth-hour and quarter-hour systems. The company is considering switching from a quarter-hour method to a hundredth-hour method. Under the current quarter-hour sy
> Pedro Arturo wants to start his own company and hire employees. Because you are a seasoned payroll professional, he approaches you for guidance about the differences between exempt and nonexempt employees. What would you tell him?
> Katrina Wilkins is a new payroll clerk for Remm Plumbing. She is curious about the purpose of the different steps in the payroll review process and asks you, her supervisor, for guidance. What would you tell her?
> During a review of payroll records, Osvaldo Morena notices that a female employee in Department A receives a significantly lower salary than similarly skilled male employees in the same department. What actions should Osvaldo take in this situation?
> Katrina Hughes is a shared employee; she works in the accounting department and has been trained to work at the front desk in times of need. During one weekly pay period, she was asked to work at the front desk on four days for five hours each day. When
> Clara Hudnall is Conosis Incorporated's payroll accountant. During a casual conversation with coworkers, she learns that Thorben Vinkovic, a coworker, is deliberately overstating the number of hours worked during each pay period because of a personal eco
> Richard Cox is a new employee at Big Tech Computers. He is debating whether 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 $550 per month and the annual deductible is $400. For the
> Kerry Palmer is reviewing benefits with you, the payroll accountant for Silly Lemon Films. Based on the following benefits in which she is interested, classify them as pre-tax or post-tax deductions and if they are taxable or tax exempt for federal incom
> Dan Nicholes is a commission-based employee who is married filing joint with two dependents over 17. He is paid $17.25 per hour and receives a 7 percent commission on net sales. He does not receive commissions until his net sales exceed $60,000 during a
> Alfonso Silva needs additional filing space at the end of the year in the company’s offsite, secured storage. He sees several boxes marked for the current year’s destruction. What methods can Alfonso use to dispose of the payroll records?
> Parker Thomas is the concierge at the Trans-Canada Resort in Michigan. He is single with one other dependent. He receives the standard tipped hourly wage for the state. During the week ending June 4, 2021, he worked 40 hours and received $105 in tips. Co
> For each of the piece rate workers at Perigen Snowsports, determine gross pay. If the employees have a standard 37.5-hour workweek, determine their effective hourly rate. Based on FLSA minimum wage for New Hampshire, what is the minimum wage they must re
> Dennis Murphy is a salaried, nonexempt administrative assistant for Dionti Investments and is paid semimonthly. He is married filing joint with five dependents under 17. His annual salary is $65,000, and his standard workweek is 37.5 hours. During a pay
> Complete the I-9 for employment starting 5/21/2021 at Martel Semiconductors, located at 2445 Manchester Road, Lakehurst, NJ 08733, EIN of 26-4684136. Be sure to complete Section 2 of Form I-9. Terence A. Noren 221 First Street Lakehurst, NJ 08733 SSN: 78
> Complete the W-4 for employment starting 5/21/2021 at Martel Semiconductors, located at 2445 Manchester Road, Lakehurst, NJ 08733, EIN of 26-4684136. Terence A. Noren 221 First Street Lakehurst, NJ 08733 SSN: 785-56-4321 Single with no dependents No addi
> Orlando Collier is employed as a concierge at Strawberry Lodge, an upscale resort in the Adirondack Mountains. He asks you, the payroll accountant, which deductions from his pay are considered voluntary fringe benefits. Where would you tell him to look o
> Evelyn Hardy is an employee of Polyent Plastics, a company with headquarters in Rock Island, Illinois. She lives and works in Doha, Qatar, and earns an annual salary of $97,300. The company has been withholding U.S. federal income taxes from her pay, but
> Katelijn Preston is a new manager at Resterra Inc. She is looking at using the E-Verify process for new hires. What recommendations can you give her about the differences between having an employee complete the I-9 and the E-Verify process?
> At Denniston Industries, employees have the option of choosing employer-sponsored health insurance. What responsibilities does the employer have according to COBRA upon the termination of an employee?
> Libbi Alberighi and Flavia van Peij are friends who work for the same company. Libbi manages a manufacturing department and Flavia supervises the payroll clerks. Which ethical guidelines or rules would these friends need to remember when discussing work?
> Derek Allen is the payroll supervisor for Caposis Freight. His company is preparing to merge with another distribution company that has a different pay cycle. The president of the company wants to know the difference between biweekly and semimonthly pay
> Kevin Magnus is a payroll accountant for Mama Bear Trading Co. A coworker from the packaging department contacts Kevin via electronic communication and requests to see all employees’ payroll records for a specific payroll date. How should Kevin respond?
> Elaine Wheeler needs additional filing space at the end of the year in the company’s office and chooses to use offsite, secured storage. Upon arriving at the storage facility, she discovers that the unit is nearly full and sees several boxes marked for d
> MATCH THE FOLLOWING TERMS WITH THEIR DEFINITIONS: 7B: USERRA 8B: U.S. v. Windsor 9B: Internal controls documentation 10B: HIPAA 11B: Lilly Ledbetter Fair Pay Act 12B: Sixteenth Amendment 13B: Walsh-Healey Public Contracts Act 14B: Independent Contractor
> Jane McCarthy is preparing to compute employee pay and needs to determine the amount of employee federal income taxes to be withheld. Which of the following should she consult?
> Gerardo Rogers is conducting a review of the payroll files for each employee at Meejo Games. Which of the following items must be present in the file?
> Khaled Watson is the payroll accountant for Antizio Electronic, a company that engages in federal contracts. He wants to ensure that the company is compliant with the provisions of the Davis-Bacon Act. What is the name for process used to monitor payroll
> You have been hired as a Dynozz Medical Software consultant, which is facing an IRS audit of their accounting records. During your review, you notice anomalies in the payroll system involving overpayments of labor and payments to terminated employees. Wh
> Michael Marrioni is in the payroll department Seven Wonders International Foods. He is part of a social organization, along with several coworkers. Which of the following ethical standards could become compromised in social situations?
> Gina Harris is a payroll accountant at Sucre Foods. She works remotely from her home office, communicates with colleagues via Zoom, and has a VPN to prevent her computer data from hackers. Which privacy law(s) require her to protect the information on he
> Mathias Acker is the new bookkeeper for Meganyx Enterprises, a small business consulting firm, and was hired to replace a long-time employee who retired. Upon starting the position, Mathias notices that the prior bookkeeper used a purely manual system. T
> Outbound sales representatives at Alindu Magazines in Arizona receive a $20 commission on all new customers they sign up for new magazine subscriptions. Each outbound sales representative works 40 hours. During a weekly competition, the outbound sales re
> Gale Rana is a production worker at Gexo Manufacturing, which produces air conditioning systems. After working there for 10 years, she discovers through conversations with a colleague with the same title and similar seniority that her wage is 20 percent
> Emmett Colquhoun is a military veteran who requires many absences for medical reasons. His boss at Betri Farms has demanded that he reduce the number of sick days unless he provides his medical history. Which law(s) protect Emmett?
> Which of the following is/are examples of fringe benefits? (Select all that apply.)
> 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?
