Which of the following is a reasonable approach when discussing an employee's poor performance?
A. Assign additional responsibilities
B. Provide examples of the performance issues
C. Delegate the discussion to one of the employee's peers
D. Raise the issues during the next departmental meeting
Which of the following describes the system step needed nearest in time to the start of the processing with a new system?
A. Parallel
B. Feasibility
C. Needs analysis
D. Evaluation
Which of the following statements is CORRECT regarding a federal tax levy?
A. It does not have to be honored if any other garnishments have been served.
B. It is limited only by the amount of the employee's net pay
C. It is continued each pay period until a release of levy is received.
D. It requires a new order for each pay period.
Which of the following would not be included in the job description of a payroll specialist?
A. Calculating bonus and severance pay
B. Entering direct deposit information
C. Sorting checks and deposit statements for distribution
D. Crafting policy for employee benefits
On what form must mistakenly paid wages, for which no repayment is made, be reported?
A. 1099-R
B. W-2
C. W-4
D. 1099-MISC
The process of balancing multiple time sheets within a specified pay period utilizes a procedure know as:
A. reconciliation
B. system documentation
C. batch totaling
D. exception reporting
If a company is examining the feasibility of purchasing an integrated human resource information system (HRIS), what approach is best?
A. Instruct each user area to conduct an independent search for a software vendor
B. Assign the search task to the information systems staff who have prior experience in each HRIS discipline
C. Assemble a team of information system staff and potential users to conduct the search
D. Authorize the company's payroll manager to select the vendors from which to choose
Certain company records must be retained for four years to comply with regulations of which of the following agencies?
A. U.S. Citizenship and Immigration Service
B. Internal Revenue Service
C. Wage and Hour Division, Department of Labor
D. Social Security Administration
With regard to employee's reported tips, the employer must:
A. report tips as wages on Form W-2 and pay the employer portions of social security and Medicare taxes
B. report taxes on tips separately when making an employment tax deposit
C. report and pay the employer portion of social security and Medicare taxes on the portion of cash tips above the federal minimum wage
D. withholds and pays only the employees' portion of social security and Medicare taxes on tips
Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period assuming the employer is a hospital qualified under the special provisions of the FLSA?
B. 4
C. 15
D. 14