Free APA FPC-Remote Practice Test & Real Exam Questions

  • Exam Code/Number: FPC-Remote
  • Exam Name/Title: Fundamental Payroll Certification
  • Certification Provider: APA
  • Corresponding Certification: American Planning Association
  • Exam Questions: 152
  • Updated On: Jul 02, 2026
When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:
Correct Answer: A Vote an answer
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Which of the following general ledger accounts should normally maintain a credit balance?
Correct Answer: B Vote an answer
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A non-exempt hospital employee works a 14-day period at $14.00 per hour under the 8/80 rule. The employee worked the following hours during the two-week period:

Calculate the employee's biweekly gross pay.
Correct Answer: A Vote an answer
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An employee's written notice of intent to take leave under the FMLA MUST be retained by the employer for a MINIMUM of:
Correct Answer: A Vote an answer
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Depositors that fail to deposit the entire amount of tax required by the due date, without reasonable cause for the failure, are subject to a failure-to-deposit penalty of 5% of the undeposited amount if it is:
Correct Answer: C Vote an answer
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An employee receives $1,600.00 biweekly from their employer. Using the following information, calculate the total amount of voluntary deductions.
Correct Answer: B Vote an answer
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The FIRST action an employer should take when a natural disaster occurs is:
Correct Answer: A Vote an answer
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Using the following information, calculate the social security tax to be withheld.
Correct Answer: D Vote an answer
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Which of the following wage attachments has the highest priority for withholding?
Correct Answer: D Vote an answer
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Which of the following plans may be treated as a nonqualified plan?
Correct Answer: D Vote an answer
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Which of the following forms of identification CANNOT be used in Section 2 of Form I-9?
Correct Answer: A Vote an answer
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A willful violation of child labor laws, that does NOT involve serious harm or death, can result in a fine of up to:
Correct Answer: B Vote an answer
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