2017Section 1 – 6 Test

  1. A newly hired 18-year-old must be paid a minimum of what hourly rate for the first 90 consecutive calendar days?
  1. $7.25
  2. $6.55
  3. $5.85
  4. $4.25
  1. When should an employer reject a W-4 form?
  1. When an employee is claiming exempt
  2. When an employee is married claiming single
  3. When an employee requested an extra amount withheld
  4. When an employee requested a percentage withheld
  1. What are the High-Low substantiation amounts for 2017?
  1. $282.00 and $189.00
  2. $275.00 and $185.00
  3. $251.00 and $170.00
  4. $242.00 and $163.00
  1. Social Security wage base for 2017 is?
  1. No Max
  2. $117,000
  3. $118,500
  4. $127,200
  1. Which of the following is not a statutory employee?
  1. Traveling or City Salespersons
  2. Qualified Real Estate Agents
  3. Full-Time Life Insurance Salespersons
  4. Agent-Drives or Commission-Drivers
  1. What is the dollar limitation for qualified adoption assistance for an eligible child in 2017?
  1. $5,000
  2. $13,400
  3. $13,460
  4. $13,570
  1. Which of the following is not regulated by the state?
  1. Pay Statements Provided to Employee
  2. Equal Pay
  3. Payment Methods
  4. Direct Deposit
  1. IRS auditors must be liberal in applying section 530. Section 530 is also known as what?
  1. IRS Technical Advice
  2. SafeHarbor
  3. Determination of Employee’s Work Status
  4. Published IRS Rulings
  1. Which of the following is not regulated by the FLSA?
  1. When terminated employees are paid
  2. Equal Pay
  3. Overtime Pay
  4. Child Labor
  1. Which of the following is a valid SSN?
  1. 921-23-5475
  2. 470-00-1234
  3. 222-11-0000
  4. 222-33-4444
  1. Qualified Plan Awards. What is the maximum an employee can receive in 2017?
  1. $50
  2. $400
  3. Any amount as long as none of them go over $400
  4. $1,600
  1. Which of the following is not exempt from Social Security and Medicare taxes?
  1. Payments to an employee for domestic service totaling less than $1,200
  2. Disability payments
  3. Workers compensation payments
  4. Noncash payments to agricultural workers
  1. Which of the following is regulated by the FLSA?
  1. Lunch and or coffee breaks
  2. Requires recordkeeping by employees
  3. How often employees are paid
  4. Restrict hours an employee over 16 year of age can work
  1. What tests do most state use for determining unemployment insurance?
  1. ABC test
  2. Reasonable Basis test
  3. Common Law test
  4. Common Law test or Either some or all of ABC test
  1. Which of the following is reported on an employee’s W2 in Box 12 with an R?
  1. PPO
  2. MSA
  3. FSA
  4. FUTA surtax
  1. What form is used to report death benefits paid to an employee’s estate?
  1. 1099-R
  2. Either 1099-Misc or 1099-R
  3. 1099-Misc
  4. W-2
  1. The special accounting rule can be used for which of the following?
  1. Personal Property
  2. Moving Expenses
  3. Group-Term Life Insurance
  4. Noncash fringes provided during November and December
  1. What payment is subjected to a 20% excise tax?
  1. Retroactive wage payments
  2. Employer-paid taxes
  3. Golden Parachute payments
  4. Guaranteed wage payments
  1. Which of the following is not regulated by the state?
  1. Recordkeeping
  2. Pay Frequency
  3. Payment Methods
  4. Payment on Termination
  1. An employer can use which of the following when determining if minimum wage has been met?
  1. FICA
  2. Average cost of a meal
  3. Uniforms
  4. Room and Board