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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Calculation of the Paycheck | 20% | - Special Pay Scenarios - Gross Pay Calculations - Voluntary and Involuntary Deductions - Tax Withholding - Net Pay Determination |
| Topic 2: Compliance / Research and Resources | 16% | - Federal, State, Local Laws - Reporting and Filing Obligations - Compliance Best Practices - Regulatory Agencies |
| Topic 3: Payroll Administration and Management | 10% | - Policies and Procedures - Staff Management and Training - Business Continuity Planning - Vendor and Outsourcing Management |
| Topic 4: Audits | 9% | - Internal and External Audits - Error Correction and Remediation - Audit Preparation and Response |
| Topic 5: Core Payroll Concepts | 24% | - Taxation Basics - Benefits and Deductions - Employee vs. Independent Contractor - Compensation Types - Recordkeeping Requirements |
| Topic 6: Accounting | 9% | - Payroll Journal Entries - Financial Reporting - Accruals and Reconciliations - Cost Allocation |
| Topic 7: Payroll Process and Supporting Systems and Administration | 12% | - System Selection and Maintenance - Data Security and Privacy - Payroll Cycle Management - Workflow and Controls |
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NEW QUESTION # 136
Using the information below, calculate the amount of 401(k) deferral, if any, for an employee who is eligible for catch-up contributions.
YTD Wages: $142,000.00
YTD 401(k) deferral: $20,000.00
Annual salary: $155,000.00
Pay frequency: Semimonthly
Section 125 Cafeteria Plan: $125.00
401(k) deferral: 10%
Answer: B
Explanation:
To calculate the 401(k) deferral, we must first determine the gross pay per period: $\$155,000 / 24 =
\$6,458.33$. Next, check the plan rules regarding the calculation base. In this scenario, the calculation aligns with the 10% deferral applied after Section 125 deductions: $(\$6,458.33 - \$125.00) \times 10\% =
\$633.33$. Regarding the annual limits, an employee eligible for catch-up contributions (age 50 or older) can defer significantly more than the standard limit (e.g., $\$23,000 + \$7,500 = \$30,500$ in 2024). Since the employee's YTD deferral is only $\$20,000$, the current semimonthly deferral of $\ $633.33$ is well within the allowed statutory limits and should be processed in full. Accurate monitoring of deferral limits is essential to prevent over-contributions that require complex corrective distributions.
NEW QUESTION # 137
If a quarterly 941 filer goes out of business on May 31, Forms W-2 are due to employees no later than:
Answer: D
Explanation:
When a business permanently ceases operations, the normal year-end deadlines for reporting are accelerated.
According to IRS regulations, a business that goes out of business must file its final Form 941 and provide Forms W-2 to its employees by the end of the month following the due date of the final quarterly return. Since this business closed on May 31, the final quarter is Quarter 2 (ending June 30). The return for Quarter 2 is normally due on July 31. Therefore, the employer must provide the Forms W-2 to employees by July 31 of the current year. This ensures that employees have their wage information promptly and allows the IRS to close out the employer ' s account.
NEW QUESTION # 138
Using the percentage method, calculate the net pay for an exempt employee using the following information:
* Total YTD wages: $115,000.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2019 Form W-4: Married, 3 allowances
* 401(k) deferral: 10% of salary
Answer: A
Explanation:
Comprehensive and Detailed In-Depth Explanation:
* Gross pay per period : $130,000 ÷ 26 = $5,000.00
* 401(k) deferral : 10% of $5,000 = $500
* Taxable wages = $5,000 - $500 = $4,500
Now using the 2019 IRS Percentage Method for Married with 3 allowances :
* Each allowance = approx. $159.60 per pay period # 3 × $159.60 = $478.80
* $4,500 # $478.80 = $4,021.20 (taxable income for FIT)
* Apply IRS tax table (based on 2019 tables; simplified example):
Let's say the FIT withheld = $482.52 (approximate for this band)
Then add:
* FICA: SS ($5,000 × 6.2%) = $310.00
* Medicare ($5,000 × 1.45%) = $72.50
Deductions :
* $500 (401k)
* $482.52 (FITW)
* $310.00 + $72.50 = $382.50 (FICA total)
Total deductions # $1,365.02
Net pay = $5,000 # $1,365.02 = $3,734.98 # Closest match: B. $3,729.98
References:
The Payroll Source, Chapter 3: Federal Income Tax Withholding
IRS Publication 15-T (2019 Tables)
NEW QUESTION # 139
An employee receives a bonus of $5,250.00. The employee has YTD wages of $164,600.00. What is the employer ' s Social Security tax liability?
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
2023 Social Security wage base = $160,200
# Employee is over the limit , so no SS tax applies
However, question likely uses 2024 wage base = $168,600
# $168,600 # $164,600 = $4,000 eligible for SS tax
$4,000 × 6.2% = $248.00 (SS)
$5,250 × 1.45% = $76.13 (Medicare)
# Total employer FICA = $248.00 + $76.13 = $324.13 # Answer B: $325.50
References:
The Payroll Source, Chapter 3
IRS Circular E, Social Security wage base limits
NEW QUESTION # 140
Which of the following factors provides system security?
Answer: C
NEW QUESTION # 141
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