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Test your basic knowledge |
Human Resources Management: Compensation
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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. Eliminates the duplication of payments when the employee - spouse - or dependents have coverage under two or more plans
Employees
ESOP's (Employee Stock Ownership Plans)
Coordination of Benefits
Defined Benefit Plan
2. Written benefit plans maintained by the employer that allow employees to use pretax dollars to pay for certain qualified benefits
Section 125 benefit plans
Comission
FMLA (Family and Medical Leave Act)
Vesting
3. 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
Golden Handcuffs
In loco parentis
SBJPA (Small Business Job Protection Act)
4. Refers to pay that is received by an employee - including base pay - differential pay - and incentive pay
Direct Compensation
EAP's (Employee Assistance Programs)
Career-Average Formula
Taxable Wages
5. Workers who are covered under FLSA regulations as determined by the IRS 20-factor test
Capitated Health Care Plan
Merit pay
Employees
Vesting
6. Listing of grouped data - from lowest to highest
Frequency Distribution
Health Insurance purchasing cooperative (HIPC)
Rabbi trust
Time-based differential pay
7. Associated with pay grades; they set the upper and lower bounds of possible compensation for individuals whose jobs fall in the range.
Pay ranges
Paid-time-off (PTO) bank
401K Plans
Excess Deferral Plans
8. Refers to pay beyond base salary or wages such as bonuses and commissions
FASB (Financial Accounting Standards Board)
Third-party administrator (TAP) health-care plan
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Supplemental wages
9. Form of base pay that is dependent on the number of hours worked
Salary continuation
Qualifying event
Managed Care
Hourly wage
10. Non-qualified deferred compensation plans that provide benefits to selected management or highly compensated employees beyond section 401 or 415 limitations
COLA (Cost of Living Adjustment)
Excess Deferral Plans
Medicare Part A
Gainsharing Plans
11. Amount advanced on future commissions
Draw
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Disability Benefits
Point-factor method
12. Concept that states that jobs filled primarily by women should have the same job classification and salary as similar jobs filled by men
Internal equity
Comparable Worth
Nonsubscriber plans
General Scheduled (GS) System
13. Plans that allow employees to make tax-favored pay deferrals toward retirement savings through a payroll deduction plan
Top hat plan
401K Plans
Exempt Employees
Job ranking
14. Shows the number of people or organizations associated with data organized in a frequency distribution
Frequency Table
Flat-Rate Pay
Red-circle rates
SEP(Simplified Employee Pension)
15. 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
Nonqualified deferred compensation plan
Improshare plan
CPI (Consumer Price Index)
Pay ranges
16. Describes the extra pay that employees receive when they are called into work during an emergency (e.g. power outage)
OWBPA (older worker's benefit protection act)
Salary compression
Employee Commuting Flexibility Act
Emergency-Shift Pay
17. Act that extended the concept of prevailing wage to employers who manufacture or supply goods under government contracts and required time and a half
Medicare Part A
Walsh-Healey Act
Salary
Final-Pay Formula
18. Required for nonexempt workers under FLSA at 1.5 times the regular rate of pay for hours over 40 in a workweek.
Overtime pay
Lifetime maximum benefit
Long-term disability(LTD) coverage
Scanlon Plan
19. Retirement benefit offered to all employees in the organization; provides tax advantages and is protected under ERISA
Qualified deferred compensation plan
Equal Work
Salary compression
Indemnity health-care plan
20. Health-care plan in which the employer assumes the risk of high health-care costs and hires an independent claims department to handle claims
Premium sharing
OBRA (omnibus budget reconciliation act)
Third-party administrator (TAP) health-care plan
Revenue Rulings
21. Occurs when there is only a small difference in pay between employees regardles of their skills - experience - or seniority; also known as pay compression
Retirement Equity Act (REA)
Money purchase plans
Medicare Part A
Salary compression
22. A reimbursement standard used by insurance companies to determine how much providers should be paid for their services
HMOs(Health maintenace organizations)
Reasonable and customary
Parachutes
457 Plans
23. Evaluation method that groups jobs into a predetermined number of grades or classifications - each having a class description to use for job comparisons
Pay ranges
Job grades
Long-term disability(LTD) coverage
Job classification
24. Evaluation method that establishes a hierarchy of jobs from lowest to highest based on overall importance to the organization
SUB (supplemental unemployment benefits)
Incentive pay
Job ranking
Compensable Factors
25. Benefits paid to unemployed workers beyond required government unemployment benefits
SUB (supplemental unemployment benefits)
Davis-Bacon Act
General Scheduled (GS) System
Comparable Worth
26. Jobs used as reference points when setting up a job classification system and when designing or modifying a pay structure
Benchmark Jobs
Call-Back Pay
Improshare plan
Total Compensation
27. Basic compensation an employee receives - usually as a wage or salary
Medicare
Base Pay
ADEA (Age Discrimination in Employment Act)
Third-party administrator (TAP) health-care plan
28. Bilateral social security agreements that coordinate the U.S. social security program with the comparable programs of other countries; also known as totalization agreements
SUB (supplemental unemployment benefits)
FASB (Financial Accounting Standards Board)
EAP's (Employee Assistance Programs)
International social security agreements
29. Mandatory benefits program set up as part of the Social Security Act that is designed to provide a subsistence payment to employees between jobs
Job grades
Unemployment insurance
Indemnity health-care plan
Serious health condition
30. Monthly benefits paid under Social Security to eligible dependents of deceased workers
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31. System of overlapping short- and long-term incentives to make it less likely that employees will leave the company
Profit-sharing plans
Golden Handcuffs
EPA (Equal Pay Act)
Minimum wage
32. Group incentives where a portion of the gains on organization realizes from group efforts is shared with the group
Medicare
Quartiles
Gainsharing Plans
Nonqualified deferred compensation plan
33. Refers to all forms of financial returns that employees receive from their employers
Total Compensation
ESOP's (Employee Stock Ownership Plans)
Call-Back Pay
IRS 20-Factor Test
34. One-time payment made to an employee - also called a performance bonus
FASB (Financial Accounting Standards Board)
ASO (Administrative Services-Only health-care plan)
Internal equity
LSI (lump-sum increase)
35. Health plan where benefits are reduced for employees eligible for Medicare; Medicare becomes the primary provider
Medicare carve-out
Taxable Wages
Nonexempt employees
Compensable Factors
36. Create or recognize the right of an alternative payee to receive all or a portion of the benefits under a pension plan
Hay Plan
Cliff Vesting
Internal equity
QDROs(qualified domestic relations orders)
37. Minimum hourly amount - determined by Congress - that nonexempt employees can be paid
Coinsurance
Nonqualified deferred compensation plan
Job evaluation
Minimum wage
38. 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
Utilization review
Flat-Dollar Formula
FASB (Financial Accounting Standards Board)
Internal equity
39. A grantor trust designed to segregate nonqualified deferred compensation benefits from an employer's general accounts
Job grades
Rabbi trust
Maturity curves
ESOP's (Employee Stock Ownership Plans)
40. System used by federal government to classify jobs
General Scheduled (GS) System
Voluntary deductions
Employee Commuting Flexibility Act
Comission
41. A system by which qualified retirement plan participants become incrementally vested over a period of years of service
Graded Vesting
Uniformed Services Employment and Reemployment Rights Act (USERRA)
Involuntary deductions
Base Pay
42. Refers to a qualified - tax deferred retirement plan where the employer contributes a percentage of profits to employee accounts
Deferred Profit-Sharing Plan
Health Insurance Portability and Accountability Act(HIPAA)
Imputed income
Nonqualified deferred compensation plan
43. Form of direct compensation where employers pay for performance beyond normal expectations to motivate employees to perform at higher levels
Coinsurance
Final-Pay Formula
Incentive pay
Paid-time-off (PTO) bank
44. 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
Coinsurance
Incentive pay
Fee-for-Service-Health-Care Plan
Exempt Employees
45. Type of insurance that provides regular payments to the surviving spouse and dependent
Long-term disability(LTD) coverage
HRA(Health reimbursement account)
Salary continuation
Individual retirement accounts (IRAs)
46. Amendment to the Portal to Portal Act; Clarifies that commuting time is not paid working time
Qualifying event
Employee Commuting Flexibility Act
Managed Care
Capitated Health Care Plan
47. 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
Guide Chart-Profile
Equal Work
Broadbanding
Sunset Clause
48. 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
Green-Circle Rates
Draw
Medicare Part B
49. Employer-funded plan that reimburses employees only for eligible and substantiated health care expenses
HRA(Health reimbursement account)
ASO (Administrative Services-Only health-care plan)
Equal Work
EPA (Equal Pay Act)
50. 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
Compensable Factors
Flat-Rate Pay
Emergency-Shift Pay
Taxpayer Relief Act (TRA)