Test Bank all Chapters

Payroll Accounting 2023, 33e Bernard Bieg, Judith Toland

(Test Bank all Chapters)

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Chapter 1

• The Fair Labor Standards Act is commonly known as the Federal Wage

and Hour Law.

*a. True

• False

• The FLSA imposes no recordkeeping requirements on employers.

• True

*b. False

• The employer is required by the FLSA to displa y a poster that

informs employees of the provisions of the law.

*a. True

• False

• All states have set their minimum wage to be the same as the federal

government.

• True

*b. False

• Under the Federal Insurance Contributions Act, the Medica re portion

of the tax is only paid by the employer.

• True

*b. False

• The FLSA provides health insurance for the aged and disabled

(Medicare).

• True

*b. False

• The tax paid to the federal government for unemployment taxes is

used for paying state and federal administrative expenses of the unemployment program.

*a. True

• False

• The Self-Employment Contributions Act imposes a tax on the net

earnings from self-employment derived by an individual from any trade or business. 2 / 4

*a. True

• False

• Each state imposes an income tax on employees that is 2 percent of

gross wages.

• True

*b. False

• Only six states do not impose a state unemployment tax on employers

in their state.

• True

*b. False

• One of the provisions of coverage of the Civil Rights Act is that

the employer must have 15 or more workers.

*a. True

• False

• Title VII of the Civil Rights Act protects all employees from

arbitrary dismissal.

• True

*b. False

• Under the Civil Rights Ac t of 1964, the U.S. government is

classified as an exempt employer.

*a. True

• False

• Employers not subject to Title VII coverage may come within the

scope of the Civil Rights Act by reason of a contract or subcontract involving federal funds.

*a. True

• False

• By the use of executive orders, the federal government has banned

discrimination in employment on government contracts.

*a. True

• False
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• An exception to the protection that the Age Discrimination in

Employment Act provi des for all workers over 40 involves executives who are 65 or older and who have held high policy -making positions during the two-year period prior to retirement.

*a. True

• False

• Under the Federal Personal Responsibility and Work Opportunity

Reconciliation Act, every employer is required to report the name, address, and social security number of each new employee to the appropriate state agency.

*a. True

• False

• Form I-9 must be completed by each new hire.

*a. True

• False

• Employers are now required to photocopy new employees’ Form I -9

documents.

• True

*b. False

• In order for the Walsh -Healey Public Contracts Act to protect

laborers for contractors who furnish materials to any agency of the United States, the cont ract amount must be at least $15,000.

*a. True

• False

• Under FMLA, the time off must be used in one uninterrupted period

of time.

• True

*b. False

• Under the Family and Medical Leave Act, employers can exempt an

employee who has not wo rked for the employer for at least one year and has worked for the company for at least 1,250 hours in the last year.

*a. True

• False
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