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FLSA governs wages and hours, not privacy rights.

Privacy laws are governed by federal/state regulations and company policies.

References:

Employee Privacy Rights (DOL)

The employee master file contains essential payroll data, including DOB, SSN, and address.

Marital status is typically recorded on tax withholding forms (e.g., Form W-4) but is not a standard master file entry.

References:

Payroll Data Management Standards (Payroll.org)

Thefederal minimum wageis$7.25 per hour.

A state's minimum wage is$0.60 higher, so$7.25 + $0.60 = $7.85.

FLSA requires thehigherof state or federal minimum wage.

References:

FLSA Minimum Wage Provisions (Department of Labor)

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)

Shrugging shoulders (B) is a sign of uncertainty or disinterest, making itnegative body language.

Making eye contact (C), nodding (D), and avoiding slouching (A) are positive active listening cues.

References:

Effective Communication in Payroll Training Guide (Payroll.org)

Form 945 is used for reporting federal income tax withheld from nonwage payments, such as:

Pension distributions

Gambling winnings

Certain annuities

Form 941 (B) is for employment taxes on wages.

Form 940 (A) is for FUTA taxes.

References:

IRS Form 945 Instructions

IRS Withholding Rules

In 2024, the 401(k) contribution limit for employees under 50 is $22,500.

For employees age 50 or older, an additional "catch-up" contribution of $7,500 is allowed.

Total maximum contribution = $22,500 + $7,500 = $30,000.

References:

IRS 401(k) Contribution Limits for 2024

Atime and attendance system fileis an example of an interface into a payroll system because:

Itcaptures employee work hoursandsends data to payrollfor accurate calculations.

Payroll interfaces ensureautomated and accurate payment processing.

Other options explained:

Check print file(A) is an output, not an interface.

ACH payment file(B) is used to process payments, not interface data.

General ledger transactions(D) are accounting-related, not payroll input.

References:

Payroll System Integration Guide (Payroll.org)

Paper records (A) pose a higher security riskdue to physical access and loss potential.

Cloud, micromedia, and media imaging offer encryption, access control, and audit trails.

References:

Payroll Record Security Best Practices (Payroll.org)

Payroll taxes owed by the employer (such as FICA and FUTA) are recorded as a current liabilitybecause they must be paid within a short period.

Long-term liability (C) applies to debts due over time, not payroll taxes.

Expense accounts (D) track costs but do not reflect unpaid obligations.

References:

Payroll Accounting Guidelines (Payroll.org)

IRS Employer Tax Guide (Publication 15)