EMT Practice Test

1. Question Content...

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Question1: All of the following types of records can be combined with payroll data in an integrated system except:

Question2: What is the employer's social security tax rate in 2020?

Question3: How would each of the following be posted?

Question4: In what part of a 2020 form w4 does an employee claim dependents?

Question5: Which of the following amounts is used when calculating an employee's gross up?

Question6: All of the following statements are correct regarding online processing EXCEPT:

Question7: An employer may provide all of the following features in a 401k plan except:

Question8: Which type of report does not originate from the employees earning record?

Question9: Which of the following employee benefits is nontaxable compensation?

Question10: An employee earns $1,000 weekly. his deductions are $174 for federal income tax, $62 for social security tax, and $14.50 for medicare tax. He is not supporting another family and has never been in arrears in his child support payments. What is the maximum child support payment that can be withheld from his wages?

Question11: What is a general ledger?

Question12: Checking inputs or outputs against predetermined constraints is called:

Question13: Privacy of employee info should be a top priority of the payroll manager, but not necessarily a top priority of the payroll staff.

Question14: Every month, all of the following records are reconciled EXCEPT:

Question15: Payroll documentation accomplishes all of the following EXCEPT:

Question16: What form must a penisioner file to have input into the amount of federal income tax withheld?

Question17: Which of the following plans can discriminate in favor of highly compensation employees?

Question18: All employees must complete a new form w4 each year

Question19: If you need very rapid response time with minimal lag between input and output into your computer system, look for:

Question20: Which of the following employee benefits is taxable compensation?

Question21: An employer maintains its employee master file in computer files. which of the following statements is true?

Question22: A superintendent of schools who will be 49 years of age on Dec 31 2020 earns $100,000. his school district has a 403b plan. what is the maximum that he can contribute to this plan before taxes in 2020?

Question23: A semiweekly depositor has a liability of $79,000 from Weds payday and a liability of $50,000 from Friday's payday. The deposit is due by the:

Question24: hat type of pay is included in the regular rate of pay calculation?

Question25: The federal minimum wage is used when figuring the amount to withhold for a creditor garnishment

Question26: The statue of limitation for correcting a form 941 is:

Question27: Which of the following is the best method of guarding against phantom employees?

Question28: An employee who files an exempt form W4 is exempt from the withholding of:

Question29: Payroll documentation accomplishes all of the following goals EXCEPT:

Question30: A receptionist has agreed to work afternoons at the company until the company can find a full time replacement. what is the receptionists status?

Question31: Which of the following is true regarding payroll tax deposits?

Question32: Actions that control the staff in order to protect the company against fraud include all of the following except:

Question33: Whichcafeteria plan are authorized by what Internal Revenue Code Section?

Question34: All of the following types of employees are classified as exempt from the FLSAs min wage and OT requirements except:

Question35: All of the following are payroll control procedures EXCEPT:

Question36: How long should employers keep payroll records beyond legal requirements

Question37: FUTA taxes of more than $500 on wages paid in the first quarter must be deposited no later than:

Question38: Which of the following statements about the FLSA overtime requirements is correct?

Question39: When making a supplemental wage payment to an employee whose supplemental YTD wages exceed
$1,000,000 what tax rate is used to calculate federal income tax withholding?

Question40: Last week, a high school teacher spent 40 hours in the classroom, worked 10 hours grading papers and was required to put in another 8 hours on saturday at the school sponsored science fair. under the FLSA, what overtime hours, if any, must the teacher be paid?

Question41: Under which type of plans are employee contributions subject to social security and medicare taxes?

Question42: A retired safety inspector for the company was rehired as a consultant when the company expanded its plant operations. the retired employee was a natural choice. the tasks he undertook as a consultant were the same as the ones he performed before retirement. paid monthly, he has agreed to work under the direction of his old boss until the new plantfacilitates are fully operational? What is his status?

Question43: When does an exempt W4 expire?

Question44: When an employee is overpaid and the repayment occurs in the same year, the repayment requested is the employee's

Question45: The amount of federal income tax that is withheld from an employees regular wages is determined by a formula that uses all of the following items except:

Question46: One of the options in an employee's cafeteria benefit plan is a dependent care flexible spending account. He earmarked $100 per month to the account to pay for child care but spend only $1000 by the end of the plans grace period. at the end of the grace period, what happens to the $200 left in the account?

Question47: Which tax withholidng method uses the average earnings for one pay period to determine the withholding per pay period?

Question48: You receive a letter of inquiry concerning an employee. What should you do?

Question49: Last month, an employee emailed her mother on the company's email, photocopied fliers for her church picnic at work and used her work computer to update her resume. These services represent:

Question50: An exempt employee under the FLSA is exempt from:

Question51: Which of the following employee benefits is nontaxable compensation?

Question52: Which of the following records must be kept for 4 years:

Question53: All of the following types of payments are included in the regular rate of pay calculation except:

Question54: Assume that a deposit is due on Weds, but this is a non-banking day. to be considered made timely, the employers deposit of federal payroll taxes must be made on or before the close of business on:

Question55: All of the following issues are concerns of external auditors except:

Question56: A voluntary deduction must be:

Question57: All of the following regulate payments made by DD EXCEPT:

Question58: An employer contributes $175 per month to an employee's cafeteria plan. since her husband has medical/dental coverage through his employer, she wants to take the $175 per month in cash. which of the following statements is true?

Question59: when does an employer stop deducting a federal tax levy from an employee's wages?

Question60: When using the Optional Flat Rate Method, which of the following items is considered when making the calculation?

Question61: For her 10 years of service, an employee was given a gold necklace valued at $100. Which of the following is true?

Question62: All of the following deferred compensation plans limit the employee to making a deferral contribution of
$19,500 in 2020 except: