Free APA FPC-Remote Exam Dumps Questions

- (Topic 2)
The FLSA is enforced by which of the following entities?

Correct Answer:A
✑ TheFair Labor Standards Act (FLSA)isenforced by the Department of Labor (DOL)through itsWage and Hour Division (WHD).
✑ ICE (Immigration and Customs Enforcement)handles immigration-related work
issues, not wage enforcement.
✑ IRS (Internal Revenue Service)enforces tax laws, not labor standards.
✑ SSA (Social Security Administration)manages Social Security benefits, not wage laws.
References:
✑ FLSA Compliance and Enforcement (DOL)
✑ Payroll Compliance Guidelines (Payroll.org)

- (Topic 1)
An employee receives a total of $200.10 in cash tips in July. Determine the latest date the employee MUST report tip income to the employer.

Correct Answer:A
Comprehensive and Detailed Explanation:Under IRS regulations,employees must report tips totaling $20 or more per month to their employer by the 10th day of the following month.
✑ Employee received $200.10 in tips in July.
✑ Tip income must be reported by August 10.
✑ Option B (September 10), Option C (September 30), and Option D (December 31) are incorrectbecause the IRS mandatesmonthly reporting.
Reference:
IRS Publication 531 – Reporting Tip Income Payroll.org – Employer Tip Withholding Responsibilities

- (Topic 1)
Using the following information, calculate the social security tax to be withheld.

Correct Answer:B
Comprehensive and Detailed Explanation:Social Security tax is calculated at6.2%ofSocial Security taxable wages.
✑ Determine taxable wages:
✑ Social Security tax = $2,281.76 ?? 6.2% = $141.47
Reference:
IRS – Social Security and Medicare Tax Guide (Publication 15) Payroll.org – Social Security Tax Calculation Rules

- (Topic 1)
When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:

Correct Answer:D
Comprehensive and Detailed Explanation:Unclaimed wages (also known asescheat wages) must be handled according tostate escheatment laws.Each statehas its own rules
about how long employers must hold unclaimed wages before remitting them to thestate??s unclaimed property division.
✑ Option Ais incorrect because voiding the check does not resolve the issue of
unclaimed wages, and FormW-2cis used forcorrecting tax information, not handling unclaimed wages.
✑ Option Bis incorrect because unclaimed wagescannotbe posted asforfeited
earningswithout proper reporting to the state.
✑ Option Cis incorrect becauseescheatment laws are governed at the state level, not federal.
Reference:
Payroll.org – Unclaimed Wages and Escheatment Guidelines State Escheatment Laws and Compliance Regulations

- (Topic 1)
All of the following employee information is required when reporting unclaimed wages EXCEPT:

Correct Answer:C
Comprehensive and Detailed Explanation:Employers must reportunclaimed wagesto the state according toescheatment laws. Required information includes:
✑ Last Known Address (A)– To help locate the employee.
✑ Full Name (B)– To identify the rightful owner.
✑ Payment Amount & Date (D)– To track the missing wages.
✑ Option C (Date of Birth) is NOT requiredin most state reporting systems, as name and address are sufficient for identification.
Reference:
State Escheatment Laws – Unclaimed Wages Payroll.org – Handling and Reporting Unclaimed Wages

- (Topic 2)
A paycheck that is never collected by the employee is considered:

Correct Answer:D
✑ Unclaimed wages are classified as abandoned property under escheatment laws.
✑ Employers mustremit unclaimed wages to the state after a certain period.
✑ Voiding (A) and writing off (B) apply only when payroll errors occur. References:
✑ Unclaimed Property Laws (State Escheatment Regulations)
✑ Payroll Compliance Guide (Payroll.org)