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Employer - Employee Relationship
Federal and State Wage Hour Laws
Taxable / Non-Taxable
Health / Accident / Retirement
All Mixed Up
100
Which of the following forms may be completed and submitted to the IRS to determine the employment status of an individual for federal income and employment tax purposes? a) Form SS-4 b) Form SS-5 c) Form SS-8 D) Form W-9
What is Form SS-8
100
What government agency enforces the Equal Pay Act? a) National Labor Relations Board b) Equal Employment Opportunity Commission c) Wage and Hour Division d) Federal Trade Commission
What is Equal Employment Opportunity Commission
100
All of the following benefits are nontaxable fringe benefits except: a) No-additional-cost services b) Qualified employee discounts c) Employer-paid membership fees to an athletic club d) De minimis fringes
What is Employer-paid membership fees to an athletic club
100
At what age is an employee no longer subject to a 10% excise tax when the employee receives a distribution from his or her qualified retirement plan? a) 60 b) 62 c) 59 1/2 d) 58
What is 59 1/2
100
How, if at all, are payments made to employees during absence from work due to illness under their employer's sick pay/disability plan treated for social security and Medicare taxation? a) Social Security and Medicare taxable for the first 6 calendar months b) Not subject to Social Security and Medicare tax c) Social Security and Medicare taxable after the first 3 months d) Social Security and Medicare taxable the entire time
What is Social Security and Medicare taxable for the first 6 calendar months
200
Which of the following forms must be submitted to an independent contractor (who is paid at least $600) after the end of the year for services performed during that year? a) Form W-2 b) Form 1099 - MISC c) Form 1096 d) Form SS-8
What is Form 1099 - MISC
200
Which of the following conditions of employment is governed by the FLSA? a) The frequency of pay for employees b) Recordkeeping requirements c) Hours worked by employees over the age of 16 d) Lunch and rest break requirements
What is Recordkeeping requirements
200
All of the following benefits are working condition fringe benefits except: a) Business use of a company car or airplane b) Dues and membership fees to professional organizations c) Goods used for product testing by employees d) Dependent care assistance
What is Dependent care assistance
200
If an employer wants to offer a SIMPLE plan to its employees, how many employees must work for the company? a) At least 100 employees b) 25 or more employees c) No more than 100 employees d) 25 or fewer employees
What is No more than 100 employees
200
Under the FLSA, all of the following payments are included in the regular rate of pay except: a) Remuneration paid employees b) Salaries, commissions, bonuses c)Holiday pay d) Room and board provided by employer
What is Holiday pay
300
All of the following types of evidence support an employer's treatment of a worker as an independent contractor under the "reasonable basis" test except: a) Place of work b) Court decisions c) Private letter rulings d) Past IRS employment tax audits
What is Place of work
300
What is the minimum wage that hourly paid computer professionals must be paid to be exempt from the overtime requirements of the FLSA? a) $4.25 per hour b) $10.00 per hour c) $29.967 per hour d) $37.63 per hour
What is $27.63 per hour
300
All of the following benefits are de minimis fringe benefits except: a) Occasional tickets to sporting events b) Subscriptions to business periodicals c) Traditional holiday gifts (e.g., turkeys, candy) d) Occasional personal use of company telephones
What is Subscriptions to business periodicals
300
Which of the following developments is not a circumstance that would allow benefit chances during the plan year under a cafeteria plan? a) A strike or lockout b) The company institutes a 1% across-the-board salary reduction c) A change in the participant's legal marital status d) The employee terminates during the plan year
What is The company institutes a 1% across-the-board salary reduction.
300
To qualify as an executive exempt from the minimum wage and overtime requirements of the FLSA, what must the worker's responsibilities include? a) Manage 2 or more full-time equivalent employees b) Receive a salary of at least $1,500 per week c) Have no ability to hire and fire d) Nonexempt duties performed exceed 30% of time worked
What is Manage 2 or more full-time equivalent employees
400
All of the following facts and circumstances would be typical of an independent contractor except: a) Works off site b) Paid by the hour c) Furnishes own tools d) Sets own work hours
What is Paid by the hour
400
What is the FLSA salary test for outside salespersons? a) $425 per workweek b) $250 per workweek c) $455 per workweek d) There is no salary minimum
What is There is no salary minimum
400
All of the following data elements are recordkeeping requirements for the business use of company-provided vehicles except: a) Date of the trip b) Business purpose of the trip c) Mileage for the trip d) Lodging expenses incurred during the trip
What is Lodging expenses incurred during the trip
400
The Family and Medical Leave Act applies to private sector employers with: a) 75 or more employees b) 150 or more employees c) 50 or more employees d) 50 or fewer employees
What is 50 or more employees
400
When must an employee file a new Form W-4 to continue exempt status in the following tax year? a) When the employee receives more than $350 in unearned income b) December 31 c) February 15 d) When the employee earns more than $455 a week
What is February 15
500
Each of the following individuals would be classified as an employee except: a) Controller of a company b) College Professor c) Attorney (solo practitioner) d) City police officer
What is Attorney (sole practitioner)
500
What is the maximum number of hours a nonexempt employee can work in a workweek under the FLSA before overtime premium pay is due? a) 40 b) 55 c) 80 d) 168
What is 40
500
The business standard mileage rate for 2016 is: a) 54 cents per mile b) 56 cents per mile c) 57.5 cents per mile d) 58 cents per mile
What is 54 cents per mile
500
For payments made to a disabled employee by a third party who is not an agent, the third party is not required to withhold federal income tax unless the employee requests that a certain amount be withheld by furnishing the third party with: a) Form W-4 b) Form W-4S c) Form W-4P d) Form 1099-R
What is Form W-4S
500
What form may employees receiving $20 or more in tips per month use to report the tips to their employer? a) Form 4782 b) Form 4070 c) Form 3903 d) Form 8109
What is Form 4070