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APA Fundamental Payroll Certification Sample Questions (Q118-Q123):

NEW QUESTION # 118
A company has engaged an individual to write a sales contract. The individual receives a flat amount for the task and has an assigned time frame for completion. This individual is classified as a(n):

A. Administrative Employee
B. Commissioned Salesperson
C. Leased Employee
D. Independent Contractor

Answer: D

Explanation:
Comprehensive and Detailed Explanation:Anindependent contractoris an individual who:
* Works on aper-project basis
* Isnot under direct employer control
* Provides services to multiple clients
* Option A (Leased Employee)refers to employees hired through astaffing agency.
* Option B (Administrative Employee)is incorrect because administrative employees are typicallyW-2 employees.
* Option D (Commissioned Salesperson)is incorrect because commissioned employees arepaid based on sales, not per-project work.
Reference:
IRS - Independent Contractor vs. Employee Guidelines
Payroll.org - Worker Classification Compliance

NEW QUESTION # 119
All of the following workflow mapping descriptions are correct EXCEPT:

A. Depictions and descriptions of sequences of operations of connected steps
B. Where each step follows the last without delay or gap and ends just prior to the next
C. Logical thought processes must include every step with nothing assumed
D. When specifications detail the quality and level to be performed by one group for another

Answer: D

Explanation:
Comprehensive and Detailed Explanation:
Workflow mapping is a visual representation of payroll processes to ensure efficiency and accuracy.
Option A (Logical thought processes) ensures clarity and eliminates assumptions.
Option B (Depictions of sequences) accurately describes workflow design.
Option C (Steps follow without delay) ensures process efficiency.
Option D is incorrect because it describes Service Level Agreements (SLA), not workflow mapping.
Reference:
Payroll.org - Payroll Workflow Mapping Guide
Process Improvement Standards - Payroll System Optimization

NEW QUESTION # 120
The due date for filing Form 941 is the:

A. First day of the month following the end of the quarter
B. Last day of the current quarter
C. 15th of the month following the end of the quarter
D. Last day of the month following the end of the quarter

Answer: D

Explanation:
* Form 941 is due on the last day of the month following the end of the quarter.
* Example:
* Q1 (Jan-Mar) due: April 30
* Q2 (Apr-Jun) due: July 31
References:
* IRS Form 941 Instructions

NEW QUESTION # 121
Checking inputs or outputs against predetermined constraints is called:

A. internal control
B. system safeguard
C. parallel test
D. validity edit

Answer: D

NEW QUESTION # 122
Which of the following events would require an employee to fill out an amended form w4 within 10 days of its occurrence?

A. adoption of a kid
B. employee becomes legally separated from his or her spouse who was claimed as a dependent
C. employees spouse quits job to stay home with a new baby
D. death of a spouse

Answer: B

NEW QUESTION # 123
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