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Payroll Quiz

Total questions: 78

Worksheet time: 2hrs 39mins

Name
Class
Date
1.

The (a)   is the amount of time for which an employee is paid.

2.

An amount subtracted from an employee's gross earnings is a(n) (a)   .

3.

The employer's deposit of net pay in an employee's personal bank account is known as (a)   .

4.

A(n) (a)   is a list of the employees of a business and the payments due to each employee for a specific pay period.

5.

A fixed amount of money paid to an employee for each pay period is a(n) (a)   .

6.

The year-to-date gross earnings of an employee are called ______.

4 lines
7.

A voluntary payroll deduction that allows employees to defer paying taxes until retirement is called a(n) (a)   .

8.

The total amount earned by an employee in a pay period is called (a)   .

9.

The ______ is a form that summarizes information about employees' earnings for each pay period.

4 lines
10.

An amount paid to an employee based on a percentage of the employee's sales is a(n) (a)   .

11.

The (a)   is the amount of money left after all deductions are subtracted from the gross earnings paid to an employee.

12.

The person who is responsible for preparing the payroll is called a(n) (a)   .

13.

The (a)   is 1½ times an employee's regular hourly rate of pay and is paid for all hours worked over 40 per work week.

14.

A record of the arrival time, departure time, and total number of hours worked each day for an employee is kept on a(n) (a)   .

15.

A(n) (a)   is an amount of money paid to an employee at a specific rate per hour worked.

16.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: Brown, Diane Gross Earnings: $294.53

4 lines
17.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: Erickson, Sean Gross Earnings: $385.59

4 lines
18.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: Gomez, Juan Gross Earnings: $215.58

4 lines
19.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: McNeil, Mary Gross Earnings: $337.77

4 lines
20.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: Oller, José Gross Earnings: $184.30

4 lines
21.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: Quinn, Betty Gross Earnings: $394.06

4 lines
22.

Using the social security rate of 6.2% and the Medicare rate of 1.45%, calculate the amounts of the deductions for each of the following employees: Name: Thomas, Judy Gross Earnings: $214.44

4 lines
23.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Robert Jacovitz Sales: $823.75

4 lines
24.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Vincent Lee Sales: $903.29

4 lines
25.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Lorna Singhal Sales: $396.50

4 lines
26.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Sam Throton Sales: $703.48

4 lines
27.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Catherine Walker Sales: $803.84

4 lines
28.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Carl Martinez Sales: $1,128.40

4 lines
29.

The following employees are paid a salary of $195.00 per week plus a commission of 5% of all sales made. Calculate the gross earnings for each employee: Name: Amy Prez Sales: $734.49

4 lines
30.

The Protech Company pays an overtime rate of 1½ for all hours worked over 40 per work week. Calculate the overtime rate for each employee: Name: Jack Lapolla Hourly wage: $8.80

4 lines
31.

The Protech Company pays an overtime rate of 1½ for all hours worked over 40 per work week. Calculate the overtime rate for each employee: Name: Mary Arcompora Hourly wage: $7.20

4 lines
32.

The Protech Company pays an overtime rate of 1½ for all hours worked over 40 per work week. Calculate the overtime rate for each employee: Name: Jody Swan Hourly wage: $6.74

4 lines
33.

The Protech Company pays an overtime rate of 1½ for all hours worked over 40 per work week. Calculate the overtime rate for each employee: Name: Patricia Dobson Hourly wage: $9.45

4 lines
34.

The Protech Company pays an overtime rate of 1½ for all hours worked over 40 per work week. Calculate the overtime rate for each employee: Name: Joseph Wong Hourly wage: $7.50

4 lines
35.

The employee payroll is a major expense for most companies.

a)

True

b)

False

36.

When a company has only a few employees, paychecks are often written on the company's regular checking account.

a)

True

b)

False

37.

The employer acts as a tax collection agent for the federal government.

a)

True

b)

False

38.

The amount of taxes withheld from each employee's paycheck is the exact amount that the employee will owe at the end of the tax year.

a)

True

b)

False

39.

If an employee qualifies as exempt, he or she may not be required to pay federal or state income taxes in a given year.

a)

True

b)

False

40.

An employee's gross earnings may be calculated by any of the four methods—salary, piece rate, hourly wage, or commission—but never by a combination of these methods.

a)

True

b)

False

41.

To ensure that taxpayers have the funds to pay their taxes, employers are required to withhold a certain amount of money from employees' earnings.

a)

True

b)

False

42.

The more withholding allowances a taxpayer claims, the higher the amount of income taxes an employer withholds from earnings.

a)

True

b)

False

43.

FICA rates are changeable at any time by Congress.

a)

True

b)

False

44.

Employees' earnings records are kept on a monthly basis to make it easier to complete government reports that are required.

a)

True

b)

False

45.

The payroll register is the source of information for preparing the paychecks.

a)

True

b)

False

46.

A business may obtain a daily printout on employee work hours by using electronic badge readers.

a)

True

b)

False

47.

A payroll register is prepared for each pay period.

a)

True

b)

False

48.

Most businesses use computers to prepare the payroll.

a)

True

b)

False

49.

The social security tax and Medicare tax are both part of the FICA system.

a)

True

b)

False

50.

Form W-4 lists the marital status and the number of exemptions claimed by each employee.

a)

True

b)

False

51.

Employees paid by direct deposit have their gross pay electronically deposited in their personal bank accounts.

a)

True

b)

False

52.

The number of hours worked multiplied by the hourly wage gives the net earnings for the pay period.

a)

True

b)

False

53.

Employees paid by direct deposit have their gross pay electronically deposited in their personal bank accounts.

a)

True

b)

False

54.

Overtime is paid to most employees after 44 hours of work in a pay week.

a)

True

b)

False

55.

The payroll register summarizes information about employees' earnings for the pay period.

a)

True

b)

False

56.

The social security system was established by the Federal Insurance Contributions Act.

a)

True

b)

False

57.

Payroll is not a major expense of most businesses.

a)

True

b)

False

58.

The number of columns on a payroll register varies depending on the company's specific needs.

a)

True

b)

False

59.

An amount paid to employees at a specific rate per hour is a(n) (a)   .

60.

The amount of money actually received by the employee after all deductions are subtracted is called the (a)   .

61.

______ are the year-to-date gross earnings of an employee.

4 lines
62.

A(n) (a)   is paid to the employee as a percentage of the employee's sales.

63.

The amount of time for which an employee is paid is called the (a)   .

64.

Most businesses use a(n) (a)   to keep track of an hourly wage employee's hours.

65.

The ______ is the total amount earned by the employee in the pay period.

4 lines
66.

A(n) (a)   is an amount subtracted from gross earnings.

67.

A list of employees in a business and the earnings due each employee for a specific period of time is a(n) (a)   .

68.

A(n) ______ is the deposit by the employer of an employee's net pay into a personal bank account.

4 lines
69.

A (a)   is a list of employees and payments due to each for a specific pay period.

70.

The total amount an employee earns during a pay period is (a)   .

71.

A (a)   is a fixed amount of money paid to an employee.

72.

When calculating hours worked, the time is rounded to the nearest (a)   hour.

73.

An employee who is paid a percentage of sales works on (a)   .

74.

The overtime rate is (a)   times an employee's regular hourly pay.

75.

The amount of tax withheld from an employee's earnings depends on the number of (a)   claimed.

76.

FICA taxes include social security and (a)   taxes.

77.

Contributions to a 401(k) plan are an example of a (a)   deduction.

78.

The amount the employee receives for a pay period is (a)   .