Fundamental Payroll Certification: FPC-REMOTE

Last month, an employee emailed her mother on the company's email, photocopied fliers for her church picnic at work and used her work computer to update her resume. These services represent:

A. taxable compensation

B. de minimis fringes

C. working condition fringes

D. no-additional cost services

You receive a penalty notice from a government agency. the info is not readily available. what should you do first?

A. conduct a thorough investigation and send the report to the agency.

B. ignore the letter because it will take time to location the information.

C. send a short letter to the agency stating that the issues is being reviewed.

D. call the agency and tell them you plan to location the info and send it in a few months.

When making a supplemental wage payment to an employee whose supplemental YTD wages exceed $1,000,000 what tax rate is used to calculate federal income tax withholding?

A. 6%

B. 22%

C. 24%

D. 37%