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The Professional in Human Resources (SPHR) certification exam is an important credential for HR professionals who are looking to advance their careers. The Professional in Human Resources (SPHR) certification is offered by the HR Certification Institute (HRCI), which is a global leader in developing and administering certification exams for HR professionals. The SPHR Certification is designed for HR professionals who have a minimum of four years of experience in an HR role and who have a strategic focus in their work.
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The SPHR certification exam is an excellent opportunity for HR professionals to demonstrate their knowledge, expertise, and commitment to the field. The Professional in Human Resources (SPHR) certification is highly respected in the industry and opens up new opportunities for career advancement and professional growth. With the right preparation and dedication, HR professionals can become SPHR Certified and take their careers to the next level.
NEW QUESTION # 186
Which of the following are hired only at times of the year when the workload increases?
Answer: B
Explanation:
Explanation/Reference:
Answer option A is correct.
Chapter: Workforce Planning and Employment
Objective: Strategic Workforce Planning
NEW QUESTION # 187
What is a target-benefit plan?
Answer: B
Explanation:
Section: Volume D
Explanation/Reference:
Answer option D is correct.
A target benefit plan is a hybrid plan that has similarities to defined-benefit pension plans and money- purchase plans. These plans use actuarial formulas to calculate individual pension contribution amounts.
Deferral percentage tests (A) are required each year for 401(k) plans. An ESOP provides a means for employees to become owners of the company (B). A money purchase plan (C) defers a fixed percentage of employee earnings. See Chapter 6 for more information.
Chapter: Compensation and Benefits
Objective: Benefits
NEW QUESTION # 188
Which of the following pension options best serves an organization that has a practice of hiring mid-career workers with high mobility?
Answer: C
Explanation:
A defined contribution plan (C) best serves organizations that hire mid-career workers with high mobility
. At the SPHR level, benefit plan design must align with workforce demographics and employment patterns.
Defined contribution plans-such as 401(k) plans-are portable, allowing employees to retain and transfer accumulated retirement savings as they move between employers. This portability is highly attractive to mobile, mid-career professionals who do not expect long-term tenure with a single organization.
Defined benefit plans (B) reward long service and are less valuable to employees who change employers frequently. Traditional IRAs (A) are individually established and not employer-sponsored pension plans.
Rabbi trusts (D) are used for nonqualified deferred compensation for executives, not broad employee retirement coverage.
SPHR exam content stresses that effective total rewards strategies consider workforce mobility, retention patterns, and employee preferences, making defined contribution plans the most appropriate option in this scenario.
References :
* HRCI SPHR Exam Content Outline - Functional Area: Total Rewards (retirement plans).
* HRCI SPHR Study Guide - Matching retirement plan design to workforce demographics.
NEW QUESTION # 189
Which of the following approaches would best address the underutilization of women and minority leaders within the workforce? (Select TWO options.)
Answer: C,E
Explanation:
* A: Development programs enhance readiness among underrepresented groups.
* C: Broader advertisement ensures visibility and reduces barriers for diverse candidates.
SPHR-level DEI strategies promoteequity of accessthrough transparent development and internal mobility initiatives, not quotas.
NEW QUESTION # 190
The Department of Labor establishes the rules for unemployment insurance and associated claims. Who administers the unemployment?
Answer: D
Explanation:
Reference: PHR Exam Prep, Pearson Education, ISBN: 978-0-7897-3677-2. Chapter Six: Total Rewards. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US HR Body of Knowledge.
Chapter: Core Knowledge Requirements for HR Professionals
Objective: Diversity Concepts
NEW QUESTION # 191
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