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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. Optional medical coverage for persons covered by Medicare
Disability Benefits
Medicare Part B
Pay compression
Coordination of Benefits
2. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
REA (Retirement equity act)
International assignees
Base Pay
Market-based evaluation
3. Minimum hourly amount - determined by Congress - that nonexempt employees can be paid
Minimum wage
Voluntary deductions
Expatriates
ASO (Administrative Services-Only health-care plan)
4. Uniform amount of money paid to a worker regardless of how many hours are worked
Salary
Cash Balance Plan
Supplemental wages
Improshare plan
5. Workers who are not under FLSA regulations as determined by the IRS 20-Factor Test
Graded Vesting
Individual retirement accounts (IRAs)
Independent contractors
International social security agreements
6. Refers to pay beyond base salary or wages such as bonuses and commissions
Supplemental wages
Excess Deferral Plans
Individual retirement accounts (IRAs)
Coordination of Benefits
7. Rulings issued by the IRS to specific taxpayers or organizations who request an interpretation of the law
403B Plans
FMLA (Family and Medical Leave Act)
Full Cafeteria Plans
Private-letter rulings
8. 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
Imputed income
Frequency Distribution
Differential Pay
Preexisting conditions
9. Show measures of dispersion - or how groups of data relate to each other. There are four quartiles to any set of data - with 25% of the data falling into each quartile.
UCA (Unemployment Compensation Amendments)
Private-letter rulings
Quartiles
EPA (Equal Pay Act)
10. Retirement plan by which employees cna contribute each year to a 401(k) plan or IRA
Paired-comparison method
Savings Incentive Match Plan for employees (SIMPLE)
Out-of-pocket maximum
OWBPA (older worker's benefit protection act)
11. Medical conditions that existed before a health-care policy is taken out
Direct Compensation
Geographic Differential Pay
Preexisting conditions
Call-Back Pay
12. Amount of employer-provided group-term life insurance over $50 - 000
EPA (Equal Pay Act)
Reasonable and customary
Cliff Vesting
Excess Group-Term Life Insurance
13. Health-care plan in which the employer assumes the risk of high health-care costs and hires an independent claims department to handle claims
Hay Plan
Third-party administrator (TAP) health-care plan
Paired-comparison method
Out-of-pocket maximum
14. Refers to pay earned by employees who work in an environment that is considered more risky from a safety or health point of view
Hazard Pay
Overtime pay
Indemnity health-care plan
Frequency Distribution
15. Set of 20 factors that the IRS uses to determine whether workers are employees or independent contractors
Incentive pay
FASB (Financial Accounting Standards Board)
IRS 20-Factor Test
MHPA (Mental Health Parity Act)
16. Act that requires benefit continuation and crediting of service while an employee is on military active duty
Uniformed Services Employment and Reemployment Rights Act (USERRA)
International social security agreements
Green-Circle Rates
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
17. Act that regulates employee overtime status (exempt and nonexempt) - child labor - minimum wage - overtime pay - record keeping - and other administrative concerns
FLSA (Fair Labor Standards Act)
Tax Reform Act
SUB (supplemental unemployment benefits)
Career-Average Formula
18. Mandatory benefits program set up as part of the Social Security Act that is designed to provide a subsistence payment to employees between jobs
Unemployment insurance
Savings Incentive Match Plan for employees (SIMPLE)
Gross Earnings
Employee Commuting Flexibility Act
19. Associated with pay grades; they set the upper and lower bounds of possible compensation for individuals whose jobs fall in the range.
Minimum wage
Pay ranges
Taxpayer Relief Act (TRA)
REA (Retirement equity act)
20. Act that provides employees with the opportunity to take up to 12 weeks of unpaid leave to care for family members or because of a serious health condition of the employee
FASB (Financial Accounting Standards Board)
Third-party administrator (TAP) health-care plan
General Scheduled (GS) System
FMLA (Family and Medical Leave Act)
21. Payroll deductions selected by the employee such as charitable contributions
Pay compression
Flat-Dollar Formula
Variable pay
Voluntary deductions
22. 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
Nonduplication of benefits
UCA (Unemployment Compensation Amendments)
Copayment
ASO (Administrative Services-Only health-care plan)
23. Plans that allow employees of states - political subdivisions or agencies of states - and certain tax-exempt organizations to defer receipt of wages
Qualified deferred compensation plan
457 Plans
Defined Benefit Plan
Employees
24. Benefits paid to unemployed workers beyond required government unemployment benefits
Overtime pay
SUB (supplemental unemployment benefits)
Broadbanding
Defined Benefit Plan
25. Audit of health-care use and charges to identify which benefits are used and to make certain that care is necessary and costs are in line
Utilization review
Section 125 benefit plans
ASO (Administrative Services-Only health-care plan)
COBRA (Consolidated Omnibus Budget Reconciliation Act)
26. Full-choice health-care plan that allows covered employees to go to any qualified physician or hospital and submit claims to the insurance company
FLSA (Fair Labor Standards Act)
HCE(Highly compensated employee)
Incentive pay
Fee-for-Service-Health-Care Plan
27. Specified percentage (typically 20-30%) of covered medical expenses that employee pays or the fixed dollar amount that a covered person pays each time he or she visits a physician; also known as copayment
Deductible
Serious health condition
Time-based differential pay
Coinsurance
28. Listing of grouped data - from lowest to highest
Taxable Wages
Salary
Frequency Distribution
Defined Contribution Plan
29. Eliminates the duplication of payments when the employee - spouse - or dependents have coverage under two or more plans
Unemployment insurance
LSI (lump-sum increase)
Comparable Worth
Coordination of Benefits
30. Amendment to the Portal to Portal Act; Clarifies that commuting time is not paid working time
Medicare
Employee Commuting Flexibility Act
Hay Plan
Qualifying event
31. Workers who are covered under FLSA regulations as determined by the IRS 20-factor test
Employees
Job evaluation
Taxable Wages
Out-of-pocket maximum
32. Shows the number of people or organizations associated with data organized in a frequency distribution
OWBPA (older worker's benefit protection act)
Frequency Table
Vesting
FASB (Financial Accounting Standards Board)
33. Instrument that measures change over time for costs of a group of goods and services
Deductible
CPI (Consumer Price Index)
Portal-to-portal act
Self-insured health-care plan
34. Occurs when there is only a small difference in pay between employees regardless of their skills - experience - or seniority; also known as salary compression
FLSA (Fair Labor Standards Act)
Medicare carve-out
HCE(Highly compensated employee)
Pay compression
35. Act that created tax-advantaged savings mechanisms - including Roth IRAs and Education IRAs - for individual taxpayers.
Paid-time-off (PTO) bank
Frequency Distribution
Taxpayer Relief Act (TRA)
Pay surveys
36. Occurs when there is only a small difference in pay between employees regardles of their skills - experience - or seniority; also known as pay compression
In loco parentis
Salary compression
Nonduplication of benefits
Job ranking
37. Act that addresses parity between mental health benefits and medical benefits.
Job classification
FMLA (Family and Medical Leave Act)
Mental Health Parity Act (MHPA)
Pay ranges
38. Plan in which the employer and sometimes the employee make an annual payment to the employee's retirement plan account
EPA (Equal Pay Act)
Defined Contribution Plan
Emergency-Shift Pay
Gainsharing Plans
39. Type of Section 125 plan that allows employees to use pretax dollars to pay for certain out of-pocket health and dependent-care expenses
40. Evaluation method that groups jobs into a predetermined number of grades or classifications - each having a class description to use for job comparisons
Final-Pay Formula
Job classification
Salary
FLSA (Fair Labor Standards Act)
41. Act that made changes to improve health-care coverage portability and accessibility
Fee-for-Service-Health-Care Plan
Rabbi trust
Benchmark Jobs
Health Insurance Portability and Accountability Act(HIPAA)
42. Income tax credit to encourage employers to hire long-term welfare recipients
Weighted average
In loco parentis
Welfare-to-Work Tax Credit
Golden Handcuffs
43. Group incentives where a portion of the gains on organization realizes from group efforts is shared with the group
Experience Rating
Hourly wage
Gainsharing Plans
Broadbanding
44. Stated amount out of pocket the insured can pay for medical costs in a 12-month period before copayments end
457 Plans
Graded Vesting
Hourly wage
Out-of-pocket maximum
45. Act that reduced the compensation limits in qualified retirement programs
OWBPA (older worker's benefit protection act)
Long-term care insurance
OBRA (omnibus budget reconciliation act)
Individual retirement accounts (IRAs)
46. Health plan that covers specific expenses not covered by Medicare
External Equity
Total Compensation
Medicare supplement
Utilization review
47. Replaces a portion of an employee's lost income after short-term disability coverage ends; may be combined with Social Security disability
Long-term disability(LTD) coverage
Health Insurance purchasing cooperative (HIPC)
MNCs (multinational companies)
Section 125 benefit plans
48. Provide employees with payments based on the organization's profitability that are additional to the employee's normal rates of pay
Cash Profit-Sharing Plans
Managed Care
Coordination of Benefits
Taxpayer Relief Act (TRA)
49. Mandatory hospital coverage for persons covered by Medicare.
Gainsharing Plans
Medicare Part A
Premium pay
External Equity
50. Written benefit plans maintained by the employer that allow employees to use pretax dollars to pay for certain qualified benefits
Profit-sharing plans
Defined Benefit Plan
Section 125 benefit plans
In loco parentis