QUESTION 43
All of the following components must be maintained in the employee master data file EXCEPT:

QUESTION 44
Which of the following describes a plan involving the entire organization for carrying on a company’s business in the event of a major disaster?

QUESTION 45
Each month ABC Company records the amount of after-tax long-term disability (LTD) insurance purchased by its employees who elected to purchase this insurance. The deduction is equal to the cost of the insurance. In the month following the deduction, the insurance company invoices ABC Company. ABC then pays the invoice. At the end of April, the balance in the LTD general ledger liability account is $438.40. What does this balance represent?

QUESTION 46
Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

QUESTION 47
The term Workforce Management refers to:

QUESTION 48
Which of the following accounts has a normal credit balance?

QUESTION 49
A procedure to have a time record signed by an employee indicates:

QUESTION 50
According to ACH Operating Rules, the following employee information is part of a “single entry reversal” EXCEPT:

QUESTION 51
Under the contributions and benefits test, the Section 125 Cafeteria Plan does NOT discriminate when:

QUESTION 52
How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?

QUESTION 53
Under the FLSA, how many hours in a workweek can a 14-year-old work in a food establishment while school is in session?

QUESTION 54
The effective customer service skill empathy displays all of the following actions EXCEPT:

QUESTION 55
Based on the following information, calculate the total deductions from the next paycheck:
* YTD wages: $166,600.00
* Monthly salary: $5,200.00
* Pay frequency: Biweekly
* FITW: $143.46
* 401(k) deferral: 10%
* Pretax medical: $50.00
* Charitable contribution: $60.00

QUESTION 56
All of the following tests should be completed when performing a system upgrade EXCEPT:

QUESTION 57
Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?

QUESTION 58
After initial implementation of a new payroll system, all of the following changes must be monitored EXCEPT:

QUESTION 59
Sally’s department was scheduled to work from 8:00 a.m. until 5:00 p.m. It was announced to all employees that a severe winter storm was expected to reach the city between 4:00 p.m. and 5:00 p.m. Employees of Sally’s department asked if they, like most other departments, would be allowed to leave work at 3:00 p.m. to avoid being caught in the storm. Sally was sympathetic, but after much discussion denied the request, stating that the policy was clear that employees were to remain on duty until 5:00 p.m. Which of the following management styles is Sally demonstrating?

QUESTION 60
Employers MUST submit Form 1096 with all of the following paper forms EXCEPT:

QUESTION 61
When reviewing a Certified Professional Employer Organization (CPEO) application, the IRS will NOT look at the Professional Employer Organization ‘ s:

QUESTION 62
When wages are considered abandoned, employers must file a report containing all of the following information EXCEPT:

QUESTION 63
The MOST effective way to ensure that the employer 401(k) match is accurately reflected in the employee ‘ s account is reconciling to the: