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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. Form of health care that provides services for a fixed period on a prepaid basis
Exempt Employees
HMOs(Health maintenace organizations)
Medicare Part A
International social security agreements
2. Pay provided to employees who report for work as scheduled but then find that no work is available
Health Insurance purchasing cooperative (HIPC)
Performance-based pay
Reporting pay
Equal Work
3. Includes all renumeration for services (including noncash benefits) and wages - which are taxable when paid
Variable pay
Taxable Wages
Hourly wage
LSI (lump-sum increase)
4. 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
Revenue Rulings
Medicare supplement
Factor Comparison Method
FMLA (Family and Medical Leave Act)
5. Clauses written into executive contracts that provide special payments to 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
Job evaluation
Line-of-sight
Medicare carve-out
Golden Parachutes
6. 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 coinsurance
Copayment
Incentive pay
Performance-based pay
Flat-Rate Pay
7. Refers to a situation where an individual's performance is the basis for either the amount or timing of pay increases; also called performance based pay
Sarbanes-Oxley Act (SOX)
Merit pay
Time-based step-rate pay
Indemnity health-care plan
8. Set of 20 factors that the IRS uses to determine whether workers are employees or independent contractors
Guide Chart-Profile
IRS 20-Factor Test
Salary
Red-circle rates
9. Amendment to the Portal to Portal Act; Clarifies that commuting time is not paid working time
Experience Rating
Employee Commuting Flexibility Act
Uniformed Services Employment and Reemployment Rights Act (USERRA)
Tax and Trade Relief Extension Act
10. Evaluation method that establishes a hierarchy of jobs from lowest to highest based on overall importance to the organization
Job ranking
Paired-comparison method
Defined Benefit Plan
Job evaluation
11. Refers to a concept that states that employees must be able to influence the attainment of a goal and see a direct result of their efforts in order for incentive pay plans to be effective
Health Insurance Portability and Accountability Act(HIPAA)
Portal-to-portal act
Line-of-sight
International assignees
12. Nonqualified deferred compensation plan designed to provide retirement benefits to a select group of management or highly compensated employees
Top hat plan
Uniformed Services Employment and Reemployment Rights Act (USERRA)
ASO (Administrative Services-Only health-care plan)
Time-based differential pay
13. Form of compensation commonly referred to as benefits
Involuntary deductions
Tax and Trade Relief Extension Act
Reporting pay
Indirect compensation
14. Plans that allow employees to make tax-favored pay deferrals toward retirement savings through a payroll deduction plan
Supplemental wages
401K Plans
Walsh-Healey Act
UCA (Unemployment Compensation Amendments)
15. As defined in the FMLA - a condition that requires inpatient hospital - hospice - or residential care or continuing physician care
Serious health condition
Salary compression
HCE(Highly compensated employee)
Money purchase plans
16. Act that amends the Work Opportunity Tax Credit to reduce employer federal tax liability
Merit pay
Tax and Trade Relief Extension Act
International social security agreements
Experience Rating
17. Shows the number of people or organizations associated with data organized in a frequency distribution
Totalization agreements
Paired-comparison method
Frequency Table
Market-based evaluation
18. Eliminates the duplication of payments when the employee - spouse - or dependents have coverage under two or more plans
Travel pay
Coordination of Benefits
Indirect compensation
Qualified deferred compensation plan
19. Listing of grouped data - from lowest to highest
Golden Parachutes
Independent contractors
Frequency Distribution
Section 125 benefit plans
20. Payment paid to salespeople - usually calculated as a percentage of sales
Full Cafeteria Plans
Draw
Comission
Scanlon Plan
21. Minimum hourly amount - determined by Congress - that nonexempt employees can be paid
Employees
Hazard Pay
Minimum wage
SEP(Simplified Employee Pension)
22. Occurs when there is only a small difference in pay between employees regardless of their skills - experience - or seniority; also known as salary compression
In loco parentis
Pay compression
Nonqualified deferred compensation plan
Sarbanes-Oxley Act (SOX)
23. Workers' compensation plans set up by employers/industries in place of their state's compensation plan
Nonsubscriber plans
Health Insurance Portability and Accountability Act(HIPAA)
Revenue Act
Travel pay
24. Benefits paid to unemployed workers beyond required government unemployment benefits
Gainsharing Plans
Fully Insured Health-Care Plan
SUB (supplemental unemployment benefits)
Gatekeeper
25. Rulings published by the IRS as general guidelines to all taxpayers
Revenue Rulings
Private-letter rulings
Improshare plan
Time-based differential pay
26. Type of Section 125 plan that allows employees to use pretax dollars to pay for certain out of-pocket health and dependent-care expenses
27. Type of Section 125 plans that allow employees to choose from a menu of benefits and allocate pretax dollars to pay for those benefits
Private-letter rulings
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Experience Rating
Full Cafeteria Plans
28. Describes a situation where an employee's pay is below the minimum of the range
Defined Benefit Plan
Deductible
Green-Circle Rates
Flat-Dollar Formula
29. 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
Medicare Part B
Fee-for-Service-Health-Care Plan
Nonduplication of benefits
30. Refers to all forms of financial returns that employees receive from their employers
Factor Comparison Method
Total Compensation
Job grades
Cliff Vesting
31. Type of Section 125 plan that allows employees to pay for certain qualified benefits with pretax dollars
Out-of-pocket maximum
POPS(premium-only plans)
MNCs (multinational companies)
Indemnity health-care plan
32. Under COBRA - an event - such as termination for reasons other than gross misconduct - that allows employees to continue their group health-care coverage for a specified period of time
Qualifying event
Travel pay
Vesting
Health Insurance purchasing cooperative (HIPC)
33. Act that created tax-advantaged savings mechanisms - including Roth IRAs and Education IRAs - for individual taxpayers.
Taxpayer Relief Act (TRA)
Serious health condition
Reasonable and customary
Weighted average
34. Health-care plan in which the employer assumes the role of the insurance company and assumes some or all of the risk
Draw
Salary
Self-insured health-care plan
Hay Plan
35. System of overlapping short- and long-term incentives to make it less likely that employees will leave the company
Rabbi trust
Salary continuation
EAP's (Employee Assistance Programs)
Golden Handcuffs
36. Provides each incumbent of a job with the same rate of pay - regardless of performance or seniority; also known as single-rate pay
Flat-Rate Pay
Base Pay
Percentiles
Compa-Ratio
37. Allows employees to advance via either a management or technical track within the organization
Dual-Ladder Career Progression
Golden Handcuffs
Red-circle rates
PBGC (Pension benefit guaranty corporation)
38. Persons who live in one country and are employed by an organization based in another country; also called international assignees
Hazard Pay
Cash Balance Plan
Expatriates
HMOs(Health maintenace organizations)
39. Refers to pay rates that are affected by when an employee works
Compa-Ratio
Time-based differential pay
Mental Health Parity Act (MHPA)
Health Insurance Portability and Accountability Act(HIPAA)
40. Jobs used as reference points when setting up a job classification system and when designing or modifying a pay structure
Benchmark Jobs
457 Plans
Health Insurance Portability and Accountability Act(HIPAA)
OBRA (omnibus budget reconciliation act)
41. Pay that employees receive when they are called back for an extra shift in the same workday
Tax Reform Act
Call-Back Pay
Parachutes
MNCs (multinational companies)
42. Plan that promises employee a retirement benefit amount based on a formula
Coinsurance
SUB (supplemental unemployment benefits)
Defined Benefit Plan
Performance-based pay
43. Excluded federal contractors from overtime pay requirements after eight hours of work in a day; in their case - time and a half must be paid only for hours in excess of 40 per week
Gatekeeper
Money purchase plans
Defense Authorization Bill
Merit pay
44. Non-qualified deferred compensation plans that provide benefits to selected management or highly compensated employees beyond section 401 or 415 limitations
Emergency-Shift Pay
Guide Chart-Profile
Excess Deferral Plans
Salary
45. 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)
Variable pay
Factor Comparison Method
Preexisting conditions
HCE(Highly compensated employee)
46. Used to group jobs that have approximately the same relatve internal worth and are paid at the same rate or rate change
457 Plans
Welfare-to-Work Tax Credit
Job grades
Geographic Differential Pay
47. 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
Incentive pay
Merit pay
Totalization agreements
Utilization review
48. Payroll deductions selected by the employee such as charitable contributions
Retirement Equity Act (REA)
Modified-duty programs
Voluntary deductions
EPA (Equal Pay Act)
49. Pay adjustment given to employees regardless of their performance or company profitability; usually linked to inflation; also referred to as a standard percentage raise
Managed Care
Final-Pay Formula
Job evaluation
COLA (Cost of Living Adjustment)
50. Monthly benefits paid under Social Security to eligible dependents of deceased workers