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Test your basic knowledge |
Human Resources Management: Compensation
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Study First
Subject
:
business-skills
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Pay based on the quantity of work and outputs that can be accurately measured
Benchmark Jobs
OWBPA (older worker's benefit protection act)
Self-insured health-care plan
Productivity-based pay
2. Pay that employees receive when they are called back for an extra shift in the same workday
Paid-time-off (PTO) bank
Call-Back Pay
Imputed income
Walsh-Healey Act
3. Act that created tax-advantaged savings mechanisms - including Roth IRAs and Education IRAs - for individual taxpayers.
Taxpayer Relief Act (TRA)
Point-factor method
Portal-to-portal act
Medicare supplement
4. Workers' compensation plans set up by employers/industries in place of their state's compensation plan
Variable pay
Revenue Act
Nonsubscriber plans
Seniority
5. Act that established the basic uniform standards that must be met by employer-sponsored pension - health and welfare benefit programs
Paid-time-off (PTO) bank
Travel pay
In loco parentis
ERISA (Employee Retirement Income Security Act)
6. Determined by an array of issues such as business ownership (employee owns more than 5% of the firm) and/or salary (for 2003 - and 2004 - $90 - 000)
OBRA (omnibus budget reconciliation act)
HCE(Highly compensated employee)
Variable pay
Comission
7. Listing of grouped data - from lowest to highest
Percentiles
Frequency Distribution
On-call pay
Seniority
8. Employees covered under FLSA regulations - including minimum wage and overtime pay requirements
OBRA (omnibus budget reconciliation act)
Nonexempt employees
Merit pay
Medicare
9. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
Retirement Equity Act (REA)
Nonsubscriber plans
Sarbanes-Oxley Act (SOX)
Utilization review
10. Occurs when there is only a small difference in pay between employees regardless of their skills - experience - or seniority; also known as salary compression
HMOs(Health maintenace organizations)
Medicare carve-out
Seniority
Pay compression
11. Set of 20 factors that the IRS uses to determine whether workers are employees or independent contractors
Portal-to-portal act
Total Compensation
IRS 20-Factor Test
Hourly wage
12. Reflect the dimensions along which a job is perceived to add value to the organization; these factors are used to determine which jobs are worth more than others
Call-Back Pay
Full Cafeteria Plans
Geographic Differential Pay
Compensable Factors
13. Health-care plan in which the employer assumes the role of the insurance company and assumes some or all of the risk
Health Insurance purchasing cooperative (HIPC)
Self-insured health-care plan
Base Pay
Premium sharing
14. Rulings published by the IRS as general guidelines to all taxpayers
Copayment
Percentiles
Final-Pay Formula
Revenue Rulings
15. Provide employees with payments based on the organization's profitability that are additional to the employee's normal rates of pay
In loco parentis
Maturity curves
Cash Profit-Sharing Plans
Totalization agreements
16. Health-Care plan in which the employer pays a third party provider to assume all costs for health-care coverage for its employees
Hay Plan
Retirement Equity Act (REA)
Long-term care insurance
Fully Insured Health-Care Plan
17. Eliminates the duplication of payments when the employee - spouse - or dependents have coverage under two or more plans
Coordination of Benefits
401K Plans
Unemployment insurance
Paid-time-off (PTO) bank
18. Plans that allow employees of certain tax-exempt organizations to contribute pre-tax dollars toward retirement savings
Exempt Employees
Dual-Ladder Career Progression
403B Plans
FSA's (Flexible Spending Accounts)
19. Systematic determination of the relative worth of jobs within an organization
ASO (Administrative Services-Only health-care plan)
Incentive pay
Job evaluation
Exempt Employees
20. Payroll deductions selected by the employee such as charitable contributions
Employee Commuting Flexibility Act
Long-term care insurance
Voluntary deductions
Quartiles
21. Full-choice health-care plan that allows covered employees to go to any qualified physician or hospital and submit claims to the insurance company
Indemnity health-care plan
Final-Pay Formula
Time-based differential pay
Career-Average Formula
22. Used to group jobs that have approximately the same relatve internal worth and are paid at the same rate or rate change
Job grades
Indirect compensation
LSI (lump-sum increase)
COLA (Cost of Living Adjustment)
23. Minimum hourly amount - determined by Congress - that nonexempt employees can be paid
Draw
Excess Group-Term Life Insurance
Taxable Wages
Minimum wage
24. Type of formula used to determine benefits under a defined benefit pension plan - based on a percentage of pay for each year the employee is in the plan or a percentage of career-average pay times years of service
Career-Average Formula
Salary compression
Time-based differential pay
Draw
25. Concept that states that jobs filled primarily by women should have the same job classification and salary as similar jobs filled by men
Serious health condition
Fully Insured Health-Care Plan
Comparable Worth
Rabbi trust
26. Act that defines what is incuded as hours worked and is therefore compensable and a factor in calculating overtime
Weighted average
Fully Insured Health-Care Plan
Revenue Act
Portal-to-portal act
27. Pay provided to employees who report for work as scheduled but then find that no work is available
Reporting pay
Deductible
Gainsharing Plans
Seniority
28. Optional medical coverage for persons covered by Medicare
FSA's (Flexible Spending Accounts)
Long-term disability(LTD) coverage
SBJPA (Small Business Job Protection Act)
Medicare Part B
29. Written benefit plans maintained by the employer that allow employees to use pretax dollars to pay for certain qualified benefits
Expatriates
Section 125 benefit plans
Medicare supplement
Merit pay
30. Retirement benefit offered to all employees in the organization; provides tax advantages and is protected under ERISA
Supplemental wages
Qualified deferred compensation plan
Benchmark Jobs
Career-Average Formula
31. Initial amount of covered medical expenses an individual must pay before receiving paid benefits under a health-care plan; usually expressed in terms of an individual and/or family deductible or a per-service fee
Deductible
IRS 20-Factor Test
Exempt Employees
Percentiles
32. Refers to a job ranking method in which evaluator compares each job with every other job being evaluated
Golden Handcuffs
Paired-comparison method
Variable pay
Supplemental wages
33. System used by federal government to classify jobs
General Scheduled (GS) System
Preexisting conditions
Incentive pay
Pay compression
34. Act that adjusts certain minimum vesting schedules - increases retirement plan compensation and contribution limits - permits catch-up contributions by participants over age 50 in certain retirement plans - and modifies distribution and rollover r
Totalization agreements
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Group-Term Life Insurance
Medicare Part A
35. Occurs when people feel that performance or job differences result in corresponding differences in pay rates
Internal equity
Disability Benefits
Sarbanes-Oxley Act (SOX)
FMLA (Family and Medical Leave Act)
36. Shows the number of people or organizations associated with data organized in a frequency distribution
Frequency Table
Securities and Exchange Act
Performance-based pay
Job ranking
37. Act that determined that older workers may not be discriminated against by performance-based pay systems
Pay compression
Tax Reform Act
Supplemental wages
ADEA (Age Discrimination in Employment Act)
38. Act that requires benefit continuation and crediting of service while an employee is on military active duty
Out-of-pocket maximum
Lifetime maximum benefit
Securities and Exchange Act
Uniformed Services Employment and Reemployment Rights Act (USERRA)
39. Rulings issued by the IRS to specific taxpayers or organizations who request an interpretation of the law
Employee Commuting Flexibility Act
Parachutes
Private-letter rulings
Job evaluation
40. Requires administrators of defined contribution plans to provide notice of covered blackout periods; provides whistle-blower protection for employees
Qualified deferred compensation plan
Hourly wage
Top hat plan
Sarbanes-Oxley Act (SOX)
41. Act that prohibits wage discrimination by requiring equal pay for equal work
Medicare carve-out
EPA (Equal Pay Act)
Travel pay
Dual-Ladder Career Progression
42. Describe situations where employees' pay is above the range maximum
FLSA (Fair Labor Standards Act)
HCE(Highly compensated employee)
Supplemental wages
Red-circle rates
43. Provide counseling and help to employees having emotional - physical or personal problems
44. Benefits paid to unemployed workers beyond required government unemployment benefits
Merit pay
Rabbi trust
SUB (supplemental unemployment benefits)
HCE(Highly compensated employee)
45. Monthly benefits paid under Social Security to workers (and eligible dependents) younger than the Social Security retirement age if they have a disability
Flat-Rate Pay
Comparable Worth
Disability Benefits
ESOP's (Employee Stock Ownership Plans)
46. Type of health-care plan in which the employer assumes the risk of high costs and hires an insurance claims department to handle claims
ASO (Administrative Services-Only health-care plan)
Excess Group-Term Life Insurance
Premium sharing
In loco parentis
47. Refers to all forms of financial returns that employees receive from their employers
Salary compression
Paired-comparison method
Total Compensation
Premium sharing
48. Premium ammount that a company pays on behalf of an employee; the employee does not receive the benefit in dollars but does pay taxes on it
FASB (Financial Accounting Standards Board)
COLA (Cost of Living Adjustment)
Imputed income
ESOP's (Employee Stock Ownership Plans)
49. Refers to pay rates that are affected by when an employee works
Time-based differential pay
Pay compression
Final-Pay Formula
QDROs(qualified domestic relations orders)
50. Pay adjustment given to employees regardless of their performance or company profitability; usually linked to inflation; also referred to as a standard percentage raise
Premium pay
COLA (Cost of Living Adjustment)
Retirement Equity Act (REA)
Out-of-pocket maximum