Pass the APA American Planning Association FPC-Remote Questions and answers with ExamsMirror

Voluntary deductions include:

401(k):$160.00

Medical insurance:$85.00

Dental insurance:$15.00

Total voluntary deductions:$160 + $85 + $15 =$260.00

Federal income tax, Social Security, Medicare, and tax levies are mandatory deductions, so they are NOT included in voluntary deductions.

References:

IRS Publication 15 (Circular E)

Payroll Source®, Payroll.org

Independent contractors DO NOT complete Form I-9, as they are not employees underIRCA (Immigration Reform and Control Act).

Employees receiveForm W-2and completeForm W-4.

Independent contractors completeForm W-9for tax reporting.

References:

IRS Independent Contractor Guidelines (Publication 1779)

Employees report tips using IRS Form 4070to their employer.

Form 940reportsFUTA taxes, not tips.

Form 941reportsquarterly payroll taxes, not tips.

Form 8027is usedby large employers to report tip allocation, NOT individual reporting.

References:

IRS Publication 531 (Reporting Tip Income)

USCIS audits (C) are related to immigration compliance, not overtime violations.

DOL investigations (D) and back pay requirements (A) are common FLSA enforcement actions.

Settlement pay (B) may be required in legal resolutions of wage disputes.

References:

FLSA Overtime Enforcement Guidelines (DOL)

Payroll Compliance Guide (Payroll.org)

Workers’ compensation includes commissions (B) as part of employee earnings.

Gratuities (A) and uniform stipends (D) are usually excluded.

References:

State Workers' Compensation Audit Guidelines

Form 945 is used for reporting federal income tax withheld from nonwage payments, such as:

Pension distributions

Gambling winnings

Certain annuities

Form 941 (B) is for employment taxes on wages.

Form 940 (A) is for FUTA taxes.

References:

IRS Form 945 Instructions

IRS Withholding Rules

Accrued leave is classified as a deferred assetbecause it represents an obligation to employees in the future.

References:

Payroll Accounting Standards (Payroll.org)

Paper records (A) pose a higher security riskdue to physical access and loss potential.

Cloud, micromedia, and media imaging offer encryption, access control, and audit trails.

References:

Payroll Record Security Best Practices (Payroll.org)

Employee data changes in a self-service portal (A) are normal activitiesunless unauthorized.

Payroll activity outside normal work hours (B), excessive file access (C), and unexplained account locks (D) may indicate security breaches.

References:

Payroll System Security Standards (Payroll.org)

IRS Data Security Guidelines

Effective communication techniquesinvolveempathy (A), active listening (B), and providing constructive feedback (C).

Measurability (D) is NOT a communication technique; it refers to performance evaluation metrics.

References:

Payroll Leadership and Communication Guide (Payroll.org)