Payroll FPC-REMOTE Practice Exams
Last updated on Oct 22,2026- Exam Code: FPC-REMOTE
- Exam Name: Fundamental Payroll Certification
- Certification Provider: Payroll
- Latest update: Oct 22,2026
Question #161
When resolving late deposits, the payroll staff should take all of the following steps EXCEPT:
- A . Check to see if the financial institution is having an internal problem.
- B . Tell the employee the deposit is not considered late until midnight the day of payday.
- C . Verify the employee provided the correct routing and account numbers for any direct deposits.
- D . Ask the employee if they checked the deposit via an ATM, spoke with an actual bank representative, or checked online banking.
Correct Answer: B
B
Explanation:
Deposits should be available on payday morning, and payroll staff must act immediately if there is an issue.
Telling the employee to wait until midnight (B) is incorrect because it delays action and could lead to compliance issues.
Reference: NACHA Direct Deposit Guidelines
Payroll Banking & Deposit Compliance Guide (Payroll.org)
B
Explanation:
Deposits should be available on payday morning, and payroll staff must act immediately if there is an issue.
Telling the employee to wait until midnight (B) is incorrect because it delays action and could lead to compliance issues.
Reference: NACHA Direct Deposit Guidelines
Payroll Banking & Deposit Compliance Guide (Payroll.org)
Question #162
What is the purpose of the ACA legislation?
- A . Financial reform
- B . Healthcare reform
- C . Income tax reduction
- D . Supplemental tax increase
Correct Answer: B
B
Explanation:
The ACA (Affordable Care Act) was enacted to reform healthcare.
It mandates employer-provided health insurance and individual coverage.
Reference: Affordable Care Act (IRS)
B
Explanation:
The ACA (Affordable Care Act) was enacted to reform healthcare.
It mandates employer-provided health insurance and individual coverage.
Reference: Affordable Care Act (IRS)
Question #163
Failure to create a payroll ACH file is a violation of which customer service principle?
- A . Empathy
- B . Reliability
- C . Responsiveness
- D . Tangibles
Correct Answer: B
B
Explanation:
Reliability refers to a company’s ability to provide accurate and timely service. In payroll, failing to create an ACH file results in missed payments, affecting employees and violating reliability standards.
Option A (Empathy) is incorrect because it relates to understanding and addressing employee concerns, not payroll processing.
Option C (Responsiveness) is incorrect because it deals with reaction speed rather than payroll execution.
Option D (Tangibles) is incorrect because it refers to physical aspects of service (documents, appearance, etc.).
Reference: Payroll.org C Payroll Service Principles
NACHA C ACH Payroll Processing Standards
B
Explanation:
Reliability refers to a company’s ability to provide accurate and timely service. In payroll, failing to create an ACH file results in missed payments, affecting employees and violating reliability standards.
Option A (Empathy) is incorrect because it relates to understanding and addressing employee concerns, not payroll processing.
Option C (Responsiveness) is incorrect because it deals with reaction speed rather than payroll execution.
Option D (Tangibles) is incorrect because it refers to physical aspects of service (documents, appearance, etc.).
Reference: Payroll.org C Payroll Service Principles
NACHA C ACH Payroll Processing Standards
Question #164
Employers can take advantage of all of the following affordability safe harbors set forth in the ACA regulations EXCEPT:
- A . Rate of pay
- B . Section 530
- C . Form W-2 wages
- D . The federal poverty line
Correct Answer: B
B
Explanation:
ACA affordability safe harbors include (A), (C), and (D), but NOT Section 530 (B), which relates to independent contractor classification.
Reference: Affordable Care Act Compliance Guide
B
Explanation:
ACA affordability safe harbors include (A), (C), and (D), but NOT Section 530 (B), which relates to independent contractor classification.
Reference: Affordable Care Act Compliance Guide