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
All of the following plans are deferred compensation plans EXCEPT:
Correct Answer: A Vote an answer
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The purpose of the prenotification process for direct deposit is to ensure that the transaction is:
Correct Answer: B Vote an answer
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Exempt employee master file data should include all of the following elements EXCEPT:
Correct Answer: C Vote an answer
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Failure to create a payroll ACH file is a violation of which customer service principle?
Correct Answer: A Vote an answer
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As of December 31, 2024, what is the MAXIMUM amount, if any, a 49-year-old employee can contribute to a 401(k) plan?
Correct Answer: A Vote an answer
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An out-of-balance condition in the general ledger could be caused by:
Correct Answer: B Vote an answer
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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?
Correct Answer: A Vote an answer
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Calculate the Social Security tax to be withheld from the employee's next pay based on the following information:
Correct Answer: D Vote an answer
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Using the following information from a payroll journal, calculate the total Social Security tax liability for the first payroll of the year:
Correct Answer: C Vote an answer
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When an information return is filed after August 1st of the same year, the penalty amount per form is:
Correct Answer: D Vote an answer
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Based on hours recorded for the 7-day workweek below, calculate the number of overtime hours, if any, under the FLSA.
Correct Answer: A Vote an answer
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Based on the following information, using the percentage method, calculate the employee's net pay:
Correct Answer: A Vote an answer
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