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APA Certification Fundamental Payroll Certification

Fundamental Payroll Certification

Last Update Apr 1, 2025
Total Questions : 145

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Questions 2

A willful violation of child labor laws, that does NOT involve serious harm or death, can result in a fine of up to:

Options:

A.  

$1,000.00

B.  

$2,203.00

C.  

$10,000.00

D.  

$13,227.00

Discussion 0
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Questions 3

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?

Options:

A.  

August 31

B.  

September 30

C.  

October 31

D.  

January 31

Discussion 0
Questions 4

A semiweekly depositor accumulates a payroll tax liability of $49,000.00 on Thursday. The next day, the company has bonus payroll with a tax liability of $120,200.00. Calculate the amount of tax deposit and its due date.

Options:

A.  

$120,200.00 on the following Friday; $49,000.00 on the following Wednesday

B.  

$120,200.00 on the following Monday; $49,000.00 on the following Wednesday

C.  

$169,200.00 on the following Monday

D.  

$169,200.00 on the following Wednesday

Discussion 0
Questions 5

Which of the following wage attachments has the highest priority for withholding?

Options:

A.  

Bankruptcy

B.  

Child Support

C.  

State Tax Levy

D.  

Wage Assignment

Discussion 0

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