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Chapter 1
36. There are no states that allow employees to access their personnel files.
a.
True
b.
False
37. The payroll register is a separate payroll record that is kept on each employee.
a.
True
b.
False
38. A payroll register lists all employees who have earned remuneration, the amount of remuneration, the deductions, and
the net amount paid for each pay period.
a.
True
b.
False
39. The amounts needed for the payroll entries in the journal come from the employee’s earnings record.
a.
True
b.
False
40. The trend toward outsourcing of payroll operations has weakened in recent years.
a.
True
b.
False
41. Which of the following laws establishes the minimum wage?
a.
Fair Labor Standards Act
b.
Federal Income Tax Act
c.
Federal Insurance Contributions Act
d.
Federal Unemployment Tax Act
e.
Fair Employment Laws
42. Which of the following is not part of the social security program?
a.
Federal Income Tax Law
b.
Federal Old-Age and Survivors’ Trust Fund
c.
Medicare
d.
Self-Employment Contributions Act
e.
All are part of the social security program
43. Which of the following acts levies a tax on employers and employees that is credited to the Federal Old-Age and
Survivors’ Trust Fund and the Federal Disability Insurance Trust Fund?
a.
Federal Income Tax Act
b.
Federal Insurance Contributions Act
c.
Fair Labor Standards Act
d.
Federal Unemployment Tax Act
e.
Employee Retirement Income Security Act
44. Which of the following is a provision of the Fair Labor Standards Act (FLSA)?
a.
Sets up minimum wage
b.
Tax on net earnings of self-employed individuals
c.
Allows discrimination in hiring
d.
Separate tax on employees and employers
e.
All are provisions of the FLSA
45. The Fair labor Standards Act has set the current minimum hourly rate of pay at:
a.
$10.00
b.
$7.25
c.
$7.75
d.
$5.00
e.
$8.50
46. Which of the following is a part of the social security program?
a.
Federal unemployment taxes (FUTA)
b.
State income tax withholding
c.
Medicare
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d.
Federal income tax withholding
e.
All are part of the social security program
47. Which of the following levies a graduated tax on the earnings of most employees and is deducted from their gross
pay?
a.
Income tax withholding laws
b.
Federal Unemployment Tax Act
c.
Fair Labor Standards Act
d.
Federal Insurance Contributions Act
e.
Employee Retirement Income Security Act
48. What tax act levies a tax on employers to pay state and federal administrative expenses of the unemployment
program?
a.
Federal Income Tax Act
b.
Federal Unemployment Tax Act
c.
Federal Wage and Hour Law
d.
Estate Unemployment Tax Acts
e.
Workers' Compensation Laws
49. Which of the following Acts established the Equal Employment Opportunity Commission (EEOC)?
a.
Americans with Disabilities Act
b.
Immigration Reform and Control Act of 1986
c.
Civil Rights Act of 1964
d.
Age Discrimination in Employment Act
e.
None of the above
50. Title VII of the Civil Rights Act is referred to as the:
a.
Wage and Hour Act
b.
Social Security Act
c.
Age Discrimination Act
d.
Equal Employment Opportunity Act
e.
Immigration Reform Act
51. All of the following are covered by the Age Discrimination in Employment Act except:
a.
Labor Unions
b.
An employer with 15 employees
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c.
State government employees (other than elected officials)
d.
Employment Agencies
e.
All of the above are covered
52. The Age Discrimination in Employment Act provides protection to virtually all workers over the age of:
a.
50.
b.
65.
c.
70.
d.
75.
e.
40.
53. Form I-9, which is completed by each employee, deals with:
a.
contributions to individual retirement accounts.
b.
verification of employment eligibility.
c.
eligibility for unemployment benefits.
d.
eligibility for Medicare benefits.
e.
none of the above.
54. Which of the following acts deals with the minimum wage paid to laborers for contractors on federal government
construction contracts?
a.
Walsh-Healey Public Contracts Act
b.
Fair Labor Standards Act
c.
McNamara-O’Hara Service Contract Act
d.
Occupational Safety and Health Act
e.
Davis-Bacon Act
55. Form I-9 Employment Eligibility Verification, is required due to which of the following acts:
a.
Immigration Reform and Control Act of 1986
b.
Civil Rights Act of 1964
c.
Age Discrimination in Employment Act
d.
Americans with Disabilities Act
e.
None of the above
Chapter 1
56. The E-Verify program is a system to check the:
a.
Age of new hires
b.
Vesting status of all employees
c.
Health status of employees on medical leave
d.
Social Security status of new hires
e.
Employment eligibility of new hires
57. Which of the following acts deals with the unpaid leave for a family or medical emergency?
a.
Fair Labor Standards Act
b.
Occupational Safety and Health Act
c.
Family and Medical Leave Act of 1993
d.
Walsh-Healey Public Contracts Act
e.
None of the Above
58. Which of the following is part of the Family and Medical Leave Act for the employer:
a.
Must provide for 9 months of unpaid leave
b.
Must allow all employees to take the leave
c.
Must pay the employee 50% of their salary during the leave
d.
Must continue the employee's health-care coverage during the leave
e.
All of the above
59. Employers can exempt the following from the provision of the Family and Medical Leave Act:
a.
All salaried employees
b.
Employees with less than a five year tenure with the employer
c.
All employees under the age of 30
d.
All employees earning the minumum wage
e.
Highest-paid 10 percent of their workforce
60. ERISA provides for full vesting of the employer’s contribution to an employee’s pension fund in three years or
gradually over:
a.
ten years.
b.
five years.
c.
six years.
d.
seven years.
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e.
No gradual vesting is allowed.
61. The Affordable Care Act defines applicable large employers (ALEs) as employers with:
a.
15 or more full-time employees during the previous year.
b.
1 or more full-time employees during the previous year.
c.
200 or more full-time employees during the previous year.
d.
50 or more full-time employees during the previous year.
e.
200 or more full- and part-time employees during the previous year.
62. Which of the following acts gives a tax credit to employers for offering health insurance to their employees?
a.
Civil Rights Act
b.
Fair Labor Standards Act
c.
Family and Medical Leave Act
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d.
Patient Protection and Affordable Care Act
e.
None of the above
63. Which of the following laws protect employees against losses due to work-related injury:
a.
Workers' Compensation
b.
Federal Wage and Hour
c.
Family and Medical Leave
d.
State Disability
e.
Federal Unemployment
64. Which of the following is included in a job description?
a.
Secondary duties
b.
Education requirements and special skills needed
c.
Attendance requirements
d.
Job's essential functions, including any physical requirements
e.
All of the above
65. Pre-hire questions pertaining to religion, gender, national origin, or age are allowed if:
a.
all employees are asked the same questions.
b.
only foreign-born applicants are asked these questions.
c.
these factors are bona fide occupational qualifications for the job.
d.
they are not in written form.
e.
the applicant is married.
66. Which of the following is not allowed as part of a company's pre-hire inquiries:
a.
Past employment and experience records
b.
Social security numbers
c.
Lie detector tests
d.
Educational background
e.
List of references
67. Which of the following is used to provide a continuous record of the relationship between employer and employee?
a.
Change in payroll rate form
b.
Employee history record
c.
Hiring notice
d.
Employee's earnings record
e.
None of the above
68. Which of the following records lists all employees who earn remuneration, the amount of remuneration, the
deductions, and the net amount paid for each payroll period?
a.
Employee history record
b.
Payroll register
c.
Change in payroll rate form
d.
Reference inquiry form
e.
None of the above
69. Which of the following is a multicolumn form used to assemble and summarize the data needed at the end of each
payroll period?
a.
Payroll register
b.
Reference inquiry form
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c.
Change in payroll rate form
d.
Employee history record
e.
None of the above
70. Which of the following is not part of the records employers keep in employee files?
a.
Regular rate of pay
b.
Gender
c.
Wages subject to tax for the calendar year
d.
Health care account withdrawals
e.
None of the above.
