Free FPC practice test: are you ready?

5 sample FPC questions, explained

From the practice tests in our guide. Try them before you open the answer.

1. 1. Which of the following is a factor in the 'relationship of the parties' category when determining worker classification?

   • A. Whether the worker receives employee benefits
   • B. Whether the worker has a written contract
   • C. Whether the worker sets their own hours
   • D. Whether the worker provides their own tools
   Show the answer

   Correct: A (Whether the worker receives employee benefits).

   Relationship of the parties factors include benefits, permanency, and whether the work is core to the business.

   Topic: Worker Classification and Employment Types

2. 2. A small landscaping company has annual revenue of $300,000 and does not purchase supplies from out of state. One employee occasionally calls a vendor in another state to order equipment. Under the FLSA, which of the following is most accurate?

   • A. The employee who makes out-of-state calls is individually covered by the FLSA.
   • B. The company is covered by enterprise coverage because its revenue exceeds the threshold.
   • C. All employees are collectively covered because one employee engages in interstate commerce.
   • D. No FLSA coverage applies because the company's revenue is below $500,000 and interstate commerce is minimal.
   Show the answer

   Correct: A (The employee who makes out-of-state calls is individually covered by the FLSA.).

   Even if the employer does not meet the enterprise coverage revenue test, a specific employee who personally engages in interstate commerce (such as making calls to another state) is individually covered. The correct answer states that only that employee is covered, not the entire company.

   Topic: Federal Wage and Hour Laws

3. 3. According to IRS Publication 15 (Circular E), what is the primary purpose of the wage bracket tables?

   • A. To compute the supplemental wage flat rate
   • B. To provide a direct dollar amount of federal income tax to withhold for a given wage and filing status
   • C. To calculate the employee's year-to-date wages
   • D. To determine the employer's share of Social Security tax
   Show the answer

   Correct: B (To provide a direct dollar amount of federal income tax to withhold for a given wage and filing status).

   The wage bracket tables in Publication 15 give a specific withholding amount based on the employee's wages, pay frequency, and filing status, requiring no additional arithmetic. Option D is incorrect because the flat rate for supplemental wages is found in Publication 15-A, not the wage bracket tables.

   Topic: Compliance and Research

4. 4. An employee receives a $500 discretionary holiday bonus. How does this bonus affect the regular rate for overtime?

   • A. It is excluded only if the employee is exempt.
   • B. Discretionary bonuses are excluded from the regular rate.
   • C. It must be included only if the bonus exceeds $100.
   • D. It must be included in the regular rate calculation.
   Show the answer

   Correct: B (Discretionary bonuses are excluded from the regular rate.).

   The FLSA excludes discretionary bonuses (e.g., holiday bonuses) from the regular rate. The correct answer is that they are excluded. The first option is a common error.

   Topic: Gross Pay and Overtime Calculations

5. 5. By what date must an employer file Form 940 for the preceding calendar year?

   • A. March 15
   • B. January 31
   • C. January 15
   • D. April 15
   Show the answer

   Correct: B (January 31).

   Form 940 for the previous year must be filed by January 31. Option D (April 15) is the individual tax filing deadline.

   Topic: Deductions and Net Pay

Frequently asked questions

Is this FPC practice test free?

Yes. It is free, it needs no account, and you see your result immediately.

How is the readiness verdict calculated?

80% or more correct = ready, 65-79% = almost, below 65% = not yet. It is a conservative bar for practice, not the official passing score of the exam.

Where do the questions come from?

From the practice tests in our FPC study guide, mixed across every topic of the exam: 25 questions per attempt. The sample questions on this page are not repeated in the test.