About this exam
FPC-Remote is the APA exam Fundamental Payroll Certification.
Paid practice material for this exam is not available yet, but you can try its free sample questions.
- Exam code
- FPC-Remote
- Vendor
- APA
- Practice questions
- Not available yet
- Free sample questions
- 4
- Question bank last updated
- Not available yet
Try 2 sample questions
Taken from the free sample set for FPC-Remote.
Question 1
A mechanism which facilitates local tax withholding for an employee who is working
abroad, but remains on the home country’s payroll system and is paid under a tax
equalization plan, is called a(n):
- AOption A:
Certified Payroll
- BOption B:
Shadow Payroll
- COption C:
Off-Cycle Payroll
- DOption D:
Supplemental Payroll
Show answer and explanation
Correct answer: B
A shadow payroll is a mechanism used for employees on international assignments who remain on
the home country’s payroll but must comply with host country tax withholding.
The home country employer processes payroll normally, while the host country imposes local tax
liabilities.
The shadow payroll ensures compliance with both home and host country tax regulations.
Option A (Certified Payroll) applies to government contracts.
Option C (Off-Cycle Payroll) refers to out-of-schedule payments.
Option D (Supplemental Payroll) refers to bonus or commission payrolls.
Question 2
Using the following information, calculate the social security tax to be withheld.
| Category | Amount |
| YTD Wages | $82,543.24 |
| Salary | $2,435.76 |
| Workers' Compensation Wages | $986.00 |
| Section 125 Medical Insurance | $45.00 |
| Section 125 Dental Insurance | $9.00 |
| HSA Contribution | $100.00 |
| 401(k) Deferral | $48.72 |
- AOption A:
$138.45
- BOption B:
$141.47
- COption C:
$160.58
- DOption D:
$202.60
Show answer and explanation
Correct answer: B
Comprehensive and Detailed Explanation:
Social Security tax is calculated at 6.2% of Social Security taxable
wages.
Determine taxable wages:
Gross salary = $2,435.76
Subtract pre-tax deductions (Section 125 and HSA): Medical:
$45.00 Dental: $9.00 HSA: $100.00 Taxable wages = $2,435.76
($45 + $9 + $100) = $2,281.76 Social Security tax = $2,281.76 ×
6.2% = $141.47
See all 4 free sample questions