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Free HRCI SPHR Exam Braindumps (page: 44)

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671 Questions & Answers
Page 16 of 168

Which of the following is an example of an involuntary deduction an employer may be required to retain from an employee's pay?

  1. Tax levy
  2. Medicare
  3. State income tax
  4. Federal income tax

Answer(s): A


Reference:

Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470- 43096-5. Chapter Six: Total Rewards. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Compensation and Benefits
Objective: Total Rewards Defined



Which of the following is described in the statement below?
"If an employee is called by the employer for work and there is no work available, the employer may be required by state law or employment agreements to pay for a minimum number of hours of work."

  1. Reporting pay
  2. Hazard pay
  3. Gross pay
  4. Base pay

Answer(s): A

Explanation:

Answer option A is correct. If an employee is called by the employer for work and there is no work available, the employer may be required by state law or employment agreements to pay for a minimum number of hours of work. This is known as reporting pay. Answer option B is incorrect. Hazard pay is additional pay for working in dangerous conditions. Answer option C is incorrect. Gross pay is the amount earned by an employee before taxes are not paid. Answer option D is incorrect. Base pay is the foundation of an employer's compensation program because it reflects the value placed on individual jobs by the organization.
Chapter: Compensation and Benefits
Objective: Total Rewards Defined



An employee earning $22, 500 per year supervises three employees and spends 35 hours per week on essential job duties that require discretion and independent judgment. Which of the following describes this employee?

  1. Exempt, based on the executive exemption test
  2. Exempt, based on the administrative exemption test
  3. Nonexempt, based on the salary basis requirement
  4. Nonexempt

Answer(s): C

Explanation:

Answer option C is correct. Effective in 2004, employees must be paid a minimum of $455 per week to be exempt from FLSA requirements. This employee earns only $432.69 per week. ($22, 500/52 weeks = $432.69.) Although D is also correct, the best answer is the one that explains why. See Chapter 6 for more information.
Chapter: Compensation and Benefits
Objective: Compensation



Beth is a nonexempt employee and she earns $17.45 per hour in her job. She has worked 40 hours this week, but management has requested that Beth work seven more hours this weekend. What is the total payment, before taxes, that Beth will be due for her work this week?

  1. $820.15
  2. $698
  3. $1, 230.22
  4. $881.22

Answer(s): D


Reference:

Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470- 43096-5. Chapter Six: Total Rewards. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Compensation and Benefits
Objective: Compensation






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