APA FPC-Remote practice materials Questions Answers

Exam Code:
FPC-Remote
Exam Name:
Fundamental Payroll Certification Exam
Last Update:
Jun 01,2026

162 Questions Answers Verified by Experts!


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APA FPC-Remote Questions for Fundamental Payroll Certification Exam 2026

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Page: 1 / 33
Total Questions: 162

Questions & Answers PDF

• Question 1

  

  To stop payment on an employee's check, the employer must work with the:

  • IRS
  • Payroll provider
  • Employer’s bank
  • Employee's bank

  Reveal Answer Answer: C Next Question

• Question 2

  

  Which of the following awards are included in an employee's taxable income?

  • A $5.00 restaurant gift card
  • A coupon for a free holiday turkey
  • A wearable fitness tracker for a safety award
  • An engraved clock, valued at $100.00, to celebrate an employee's retirement

  Reveal Answer Answer: A Next Question

• Question 3

  

  An example of an interface into a payroll system is a(n):

  • Check print file.
  • ACH payment file.
  • Time and attendance system file.
  • Transmission of general ledger transactions.

  Reveal Answer Answer: C Next Question

• Question 4

  

  An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?

  • 8:00 a.m. to 4:00 p.m.
  • 8:15 a.m. to 4:15 p.m.
  • 8:15 a.m. to 4:00 p.m.
  • 8:00 a.m. to 4:15 p.m.

  Reveal Answer Answer: D Next Question

• Question 5

  

  A payroll employee has just entered a group of timecards for one of their 25 retail stores. What is the BEST way to verify that the data was entered accurately?

  • Review a few employees from the batch
  • Check totals on the check register
  • Review earnings report after payroll is processed
  • Run a batch total report

  Reveal Answer Answer: D Next Question

• Question 6

  

  Which activity does NOT indicate a data breach has occurred?

  • Employee personal data change in the self-service portal
  • Activity in the payroll system outside normal work times
  • Excessive requests received for certain files or information
  • Employee accounts have been locked without explanation

  Reveal Answer Answer: A Next Question

• Question 7

  

  All of the following resources are available to help a Payroll Professional stay abreast of regulatory changes EXCEPT the:

  • PAYO
  • DOL
  • FTC
  • IRS

  Reveal Answer Answer: C Next Question

• Question 8

  

  A terminated employee submits a written request on August 1 for the current year Form W-2. By what date MUST the employer furnish the Form W-2?

  • August 31
  • September 30
  • October 31
  • January 31

  Reveal Answer Answer: A Next Question

• Question 9

  

  All of the following employees are examples of phantom employees EXCEPT:

  • A non-existent employee set up using false information.
  • A remote employee that is not required to record their time.
  • A terminated, salaried employee whose status was purposely not changed.
  • A deceased employee that continues to receive pay due to lost paperwork.

  Reveal Answer Answer: B Next Question

• Question 10

  

  Which of the following master file components is NOT part of the employment data?

  • Shift Premium
  • Workweek
  • Hire Date
  • Net Pay

  Reveal Answer Answer: D Next Question

Page: 1 / 33
Total Questions: 162

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