Most Recent APA FPC-Remote Exam Dumps

Step 1: Determine taxable wages

Regular wages: $2,000.00

Shift differential: $1,000.00

Total taxable wages = $3,000.00 (Non-taxable tuition reimbursement and travel are excluded.)

Step 2: Calculate Social Security tax

$3,000 6.2% = $186.00 (Employer portion)

Step 3: Calculate Medicare tax

$3,000 1.45% = $43.50 (Employer portion)

Step 4: Total employer FICA tax

Social Security + Medicare = $186.00 + $43.50 = $229.50

Employer's share = $229.50 2 = $459.00

IRS Publication 15 (Employer's Tax Guide)

Social Security and Medicare Tax Rates (IRS)

Comprehensive and Detailed Explanation:

Good payroll customer service policies should be:

Reliable (Option A) -- Consistent and dependable for employees.

Accurate -- Ensuring payroll is error-free.

Responsive -- Quick resolution of inquiries.

Option B (Fluctuating) is incorrect because inconsistent policies confuse employees.

Option C (Interchangeable) is incorrect because policies must be specific to payroll needs.

Option D (Intangible) is incorrect because customer service policies should be well-defined and enforceable.

Payroll.org -- Payroll Customer Service Best Practices

HR Compliance Guide -- Employee Service Expectations

Comprehensive and Detailed Explanation:

Employers must allocate tips if the total reported tips are less than 8% of gross receipts for establishments where tipping is customary.

Allocated tips are reported on Form W-2, Box 8 (Option C) but are NOT subject to withholding.

Option A is incorrect because allocated tips are not subject to automatic withholding unless voluntarily reported by the employee.

Option B is incorrect because employers are responsible for accurate tip reporting.

Option D is incorrect because tip allocation rules require reporting when applicable.

IRS Publication 531 -- Reporting Tip Income

Payroll.org -- Employer Tip Allocation Rules

Comprehensive and Detailed Explanation:

When a natural disaster occurs, the first priority of any employer should be to ensure the safety and well-being of employees.

Step 1: Confirm employee safety -- Employers should account for all employees and provide immediate assistance if needed.

Step 2: Assess business operations impact -- Once employees are safe, the employer can begin securing records and office space.

Option A is incorrect because accessing payroll records is important but secondary to employee safety.

Option C is incorrect because temporary housing is not the employer's primary responsibility.

Option D is incorrect because securing office space is a later step in disaster recovery.

FEMA -- Emergency Preparedness Guidelines for Businesses

Payroll.org -- Disaster Recovery for Payroll Operations

Step 1: Determine taxable wages

FUTA tax applies to the first $7,000 of an employee's wages annually.

Step 2: Calculate FUTA tax

FUTA rate: 0.6% (after state credit)

FUTA-taxable wages: $1,200.00

FUTA tax: $1,200 0.006 = $6.60

IRS Publication 15 (Employer's Tax Guide)

FUTA Tax Calculation Guide (Payroll.org)