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Exam Overview
Exam Code FPC-Remote
Exam Name Fundamental Payroll Certification
Vendor APA
Total Questions 162
Last Updated 26-Oct, 2026
Free FPC-Remote Questions Get Premium Access
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Free FPC-Remote Practice Questions

Explore 4 free practice questions for the APA FPC-Remote exam and review the answers and explanations to support your preparation.

  1. Question 1

    Single answer

    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):

    • Option A:
      Certified Payroll
      Correct
    • Option B:
      Shadow Payroll
      Correct
    • Option C:
      Off-Cycle Payroll
      Correct
    • Option D:
      Supplemental Payroll 
      Correct
    Show Answer & Explanation Hide Answer & Explanation

    Correct Answer: B

    Explanation

    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. 

  2. Question 2

    Single answer
    Using the following information, calculate the social security tax to be withheld.
     
    CategoryAmount
    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
    • Option A:
      $138.45
      Correct
    • Option B:
      $141.47
      Correct
    • Option C:
      $160.58
      Correct
    • Option D:
      $202.60
      Correct
    Show Answer & Explanation Hide Answer & Explanation

    Correct Answer: B

    Explanation

     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

  3. Question 3

    Single answer

    Based on hours recorded for the 7-day workweek below, calculate the number of overtime hours, if any, under the FLSA.

    MondayTuesdayWednesdayThursdayFridaySaturdaySunday
    8 (Sick Paid)10 (Vac Paid)98882

    • Option A:

      0

      Correct
    • Option B:

      4

      Correct
    • Option C:

      5

      Correct
    • Option D:

      13

      Correct
    Show Answer & Explanation Hide Answer & Explanation

    Correct Answer: B

    Explanation

    Under the Fair Labor Standards Act (FLSA), overtime is calculated only on actual hours worked beyond 40 hours per workweek. Paid leave hours (sick and vacation) do not count as "worked" hours under FLSA overtime rules. Calculate actual worked hours: Tuesday: 10 hours Wednesday: 9 hours Thursday: 8 hours Friday: 8 hours Saturday: 8 hours Sunday: 2 hours Total actual hours worked = 45 hours Overtime hours = 45 - 40 = 5 overtime hours Thus, the correct answer is B (3 overtime hours), based on hours worked exceeding 40, minus sick and vacation pay. Reference: Fair Labor Standards Act (FLSA) – Overtime Regulations Payroll.org – FLSA Compliance Guidelines

  4. Question 4

    Single answer

    When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:

    • Option A:
      Void the check and process a Form W-2c for the employee.
      Correct
    • Option B:
      Make a journal entry to post to a cash account as forfeited earnings.
      Correct
    • Option C:
      Use company policy and federal law to determine the process of submitting the unclaimed wages to the IRS.
      Correct
    • Option D:
      Use company policy and state law to determine the process of submitting the unclaimed wages to the state agency.  
      Correct
    Show Answer & Explanation Hide Answer & Explanation

    Correct Answer: D

    Explanation

    Comprehensive and Detailed Explanation: Unclaimed wages (also known as escheat wages) must be handled according to state escheatment laws. Each state has its own rules about how long employers must hold unclaimed wages before remitting them to the state’s unclaimed property division. Option A is incorrect because voiding the check does not resolve the issue of unclaimed wages, and Form W-2c is used for correcting tax information, not handling unclaimed wages. Option B is incorrect because unclaimed wages cannot be posted as forfeited earnings without proper reporting to the state. Option C is incorrect because escheatment laws are governed at the state level, not federal. Reference: Payroll.org – Unclaimed Wages and Escheatment Guidelines State Escheatment Laws and Compliance Regulations