PDF FPC-Remote Study Guide

The Family and Medical Leave Act (FMLA)requires employers to keepFMLA-related records for at least 3 years.

These records include:

Employee leave requests

Employer responses

Payroll and benefits records

Medical certifications

The DOL may audit these records to ensure FMLA compliance.

References:

FMLA Recordkeeping Requirements (DOL)

Payroll Record Retention Guidelines (Payroll.org)

Employee badges (B) are NOT acceptable as proof of identity for Form I-9.

Acceptable IDs include passports, driver’s licenses, and other government-issued documents.

References:

USCIS Form I-9 Acceptable Documents List

Gross pay:$15 × 40 = $600.00

401(k) deduction:$50.00(Pre-tax)

FITW, Social Security (6.2%), Medicare (1.45%)applied

Using the IRS Wage Bracket Method, net pay is $651.45

References:

IRS Publication 15-T (Federal Income Tax Withholding Tables)

Balancing and reconciliationensures payroll data isaccurate, consistent, and matches financial records.

Gap analysis(A) is used to compare actual vs. expected performance.

Evaluating system performance(C) focuses on efficiency, not data verification.

Periodic auditing (D)is important but not the primary method of payroll validation.

References:

Payroll Balancing & Reconciliation Guidelines (Payroll.org)