SUBJECTS
|
BROWSE
|
CAREER CENTER
|
POPULAR
|
JOIN
|
LOGIN
Business Skills
|
Soft Skills
|
Basic Literacy
|
Certifications
About
|
Help
|
Privacy
|
Terms
Search
Test your basic knowledge |
Human Resources Management: Compensation
Start Test
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
HCE(Highly compensated employee)
CPI (Consumer Price Index)
Productivity-based pay
Utilization review
2. Type of formula used in determining retirement plan payments where the employer pays a set dollar amount for each year of service under the plan
Nonsubscriber plans
CPI (Consumer Price Index)
Rabbi trust
Flat-Dollar Formula
3. Plan that promises employee a retirement benefit amount based on a formula
Defined Benefit Plan
Variable pay
Managed Care
Money purchase plans
4. Health plan that covers specific expenses not covered by Medicare
Medicare supplement
Call-Back Pay
CPI (Consumer Price Index)
Fully Insured Health-Care Plan
5. 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
Tax and Trade Relief Extension Act
Sarbanes-Oxley Act (SOX)
Improshare plan
Cash Profit-Sharing Plans
6. Type of Section 125 plan that allows employees to use pretax dollars to pay for certain out of-pocket health and dependent-care expenses
7. Describe situations where employees' pay is above the range maximum
Red-circle rates
Salary
Indirect compensation
457 Plans
8. Evaluation method that establishes a hierarchy of jobs from lowest to highest based on overall importance to the organization
Long-term disability(LTD) coverage
Line-of-sight
Nonexempt employees
Job ranking
9. Set up by ERISA to insure payment of defined benefit pension plan benefits in the event that private-sector defined benefit pension plan terminates with insufficient funds to pay the benefits
Medicare Part A
Quartiles
PBGC (Pension benefit guaranty corporation)
Employee Commuting Flexibility Act
10. Job comparison method that involves the ranking of each job by each selected compensable factor and then identifying dollar values to develop a pay rate
Factor Comparison Method
Expatriates
Davis-Bacon Act
Self-insured health-care plan
11. Plans that allow employees of states - political subdivisions or agencies of states - and certain tax-exempt organizations to defer receipt of wages
Line-of-sight
457 Plans
Performance-based pay
Job grades
12. Stated amount out of pocket the insured can pay for medical costs in a 12-month period before copayments end
Out-of-pocket maximum
QDROs(qualified domestic relations orders)
Nonduplication of benefits
Career-Average Formula
13. Workers who are not under FLSA regulations as determined by the IRS 20-Factor Test
Paired-comparison method
Copeland 'Anti-kickback' Act
Independent contractors
Long-term care insurance
14. Plans that allow employees to make tax-favored pay deferrals toward retirement savings through a payroll deduction plan
Taxable Wages
Portal-to-portal act
Total Compensation
401K Plans
15. Type of Section 125 plans that allow employees to choose from a menu of benefits and allocate pretax dollars to pay for those benefits
Emergency-Shift Pay
Nonqualified deferred compensation plan
Top hat plan
Full Cafeteria Plans
16. Eliminates the duplication of payments when the employee - spouse - or dependents have coverage under two or more plans
Coordination of Benefits
Portal-to-portal act
Mental Health Parity Act (MHPA)
ERISA (Employee Retirement Income Security Act)
17. Refers to pay earned by employees who work in an environment that is considered more risky from a safety or health point of view
Section 125 benefit plans
Job evaluation
Deductible
Hazard Pay
18. In health plans - requires a secondary carrier to reimburse only up to the level of reimbursement they would have paid.
Cliff Vesting
OWBPA (older worker's benefit protection act)
Nonduplication of benefits
Sarbanes-Oxley Act (SOX)
19. Act that established the prevailing wage and fringe benefit requirements for contractors on federally funded construction projects
Guide Chart-Profile
Flat-Dollar Formula
Davis-Bacon Act
CPI (Consumer Price Index)
20. Tax-deferred accounts to which wage earners can contribute an amount up to a yearly maximum
Individual retirement accounts (IRAs)
HCE(Highly compensated employee)
Internal equity
Draw
21. Method similar to job evaluation systems that evaluates jobs based upon their market value
Survivor's benefits
Medicare supplement
Market-based evaluation
Graded Vesting
22. Pay that is based on when the employee works (e.g. - overtime pay - shift-pay differential) or where the employee works; also called differential pay
Variable pay
ASO (Administrative Services-Only health-care plan)
Medicare carve-out
Long-term disability(LTD) coverage
23. Mandatory benefits program set up as part of the Social Security Act that is designed to provide a subsistence payment to employees between jobs
Minimum wage
OWBPA (older worker's benefit protection act)
Unemployment insurance
Salary
24. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
FLSA (Fair Labor Standards Act)
Line-of-sight
Factor Comparison Method
Retirement Equity Act (REA)
25. Occurs when people feel that performance or job differences result in corresponding differences in pay rates
Vesting
TPA (third-party administrator) health-care plan
Defined Benefit Plan
Internal equity
26. Type of formula used to determine retirement plan payments based on the average earnings during a specified number of years
Coordination of Benefits
Reporting pay
Final-Pay Formula
Compensable Factors
27. An effort to make job evaluation more compatible with the de-layering of organizations by combining several salary grades or job classifications with narrow pay ranges into one band with a wider salary spread
Salary continuation
Broadbanding
Total Compensation
Tax and Trade Relief Extension Act
28. Act that amends the Work Opportunity Tax Credit to reduce employer federal tax liability
Revenue Act
Tax and Trade Relief Extension Act
Cliff Vesting
MHPA (Mental Health Parity Act)
29. Act that prohibits wage discrimination by requiring equal pay for equal work
Paired-comparison method
OBRA (omnibus budget reconciliation act)
Qualifying event
EPA (Equal Pay Act)
30. Pay that employees receive when they are on call but not actually working
Line-of-sight
On-call pay
403B Plans
Seniority
31. Nonqualified deferred compensation plan designed to provide retirement benefits to a select group of management or highly compensated employees
Base Pay
Top hat plan
MHPA (Mental Health Parity Act)
Money purchase plans
32. 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
Job ranking
POPS(premium-only plans)
Benchmark Jobs
33. Rulings issued by the IRS to specific taxpayers or organizations who request an interpretation of the law
Compa-Ratio
Private-letter rulings
Equal Work
ESOP's (Employee Stock Ownership Plans)
34. Companies that conduct business and have offices in a number of different countries
Pay ranges
Red-circle rates
MNCs (multinational companies)
Disability Benefits
35. Rulings published by the IRS as general guidelines to all taxpayers
Preexisting conditions
Compensable Factors
Guide Chart-Profile
Revenue Rulings
36. Amount advanced on future commissions
Dual-Ladder Career Progression
Draw
Cliff Vesting
Tax and Trade Relief Extension Act
37. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
OWBPA (older worker's benefit protection act)
Sunset Clause
COBRA (Consolidated Omnibus Budget Reconciliation Act)
REA (Retirement equity act)
38. Extra pay for working holidays or vacation days.
Red-circle rates
Premium pay
Uniformed Services Employment and Reemployment Rights Act (USERRA)
Gross Earnings
39. 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
Preexisting conditions
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Geographic Differential Pay
FMLA (Family and Medical Leave Act)
40. Offered to employees who are on leave for injuries under FMLA; job tasks are modified to meet the employee's restrictions
Cliff Vesting
Portal-to-portal act
Scanlon Plan
Modified-duty programs
41. Provide counseling and help to employees having emotional - physical or personal problems
42. Non-qualified deferred compensation plans that provide benefits to selected management or highly compensated employees beyond section 401 or 415 limitations
General Scheduled (GS) System
POPS(premium-only plans)
Excess Deferral Plans
ASO (Administrative Services-Only health-care plan)
43. Act that reduced the compensation limits in qualified retirement programs
Red-circle rates
Salary continuation
OBRA (omnibus budget reconciliation act)
Dual-Ladder Career Progression
44. Clauses written into executive contracts that provide special payments ot key executives who might lose their position or be otherwise disadvantaged if another company took control of the organization through a merger or acquisition; also known as go
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Group-Term Life Insurance
Medicare
Parachutes
45. Form of base pay that is dependent on the number of hours worked
Independent contractors
Hourly wage
Benchmark Jobs
Imputed income
46. Create or recognize the right of an alternative payee to receive all or a portion of the benefits under a pension plan
Top hat plan
Direct Compensation
Nonqualified deferred compensation plan
QDROs(qualified domestic relations orders)
47. Form of insurance carried by employers for their employees that provides a lump-sum payment to the employee's beneficiaries
International social security agreements
Sarbanes-Oxley Act (SOX)
Group-Term Life Insurance
Comparable Worth
48. Act that amended ADEA to include all employee benefits; also provided terminated employees with time to consider group termination or retirement programs and consult an attorney
49. Imposed a mandatory 20% federal income tax witholding requirement on qualified retirement plan proceeds that a recipient does not roll over into another qualified retirement plan or individual retirement account
Comission
UCA (Unemployment Compensation Amendments)
SBJPA (Small Business Job Protection Act)
Pay compression
50. General term for a medical plan that seeks to ensure that the treatments a person receives are medically necessary and provided in a cost-effective manner.
Time-based differential pay
HMOs(Health maintenace organizations)
Managed Care
Graded Vesting