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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. Retirement benefit offered to all employees in the organization; provides tax advantages and is protected under ERISA
Reporting pay
Qualified deferred compensation plan
Retirement Equity Act (REA)
UCA (Unemployment Compensation Amendments)
2. Create or recognize the right of an alternative payee to receive all or a portion of the benefits under a pension plan
Golden Handcuffs
QDROs(qualified domestic relations orders)
Frequency Table
Travel pay
3. 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
Travel pay
Qualifying event
Improshare plan
Parachutes
4. Health-Care plan in which the employer pays a third party provider to assume all costs for health-care coverage for its employees
Fully Insured Health-Care Plan
International social security agreements
Employees
Comission
5. Requires participants to complete a specific number of years of service with an employer before they get any vested benefits - after which they are 100% vested
Cliff Vesting
Call-Back Pay
Private-letter rulings
Broadbanding
6. Act that prohibits federal contractors from receiving kickbacks from employees or subcontractors for wages earned on federal projects
7. Jobs used as reference points when setting up a job classification system and when designing or modifying a pay structure
Overtime pay
HRA(Health reimbursement account)
Cash Balance Plan
Benchmark Jobs
8. System of overlapping short- and long-term incentives to make it less likely that employees will leave the company
Tax and Trade Relief Extension Act
Medicare supplement
Golden Handcuffs
Tax Reform Act
9. Situation in which employee pays a portion of the required monthly preium for health-care coverage
Job evaluation
Compensable Factors
Defined Contribution Plan
Premium sharing
10. 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.
LSI (lump-sum increase)
Job grades
Quartiles
Davis-Bacon Act
11. Stated amount out of pocket the insured can pay for medical costs in a 12-month period before copayments end
Percentiles
Taxable Wages
Out-of-pocket maximum
Top hat plan
12. Collect information on prevailing market rates and include topics such as incentive plans - overtime pay - base pay - and vacation and holiday practices.
Pay surveys
Nonqualified deferred compensation plan
Point-factor method
Gainsharing Plans
13. Form of direct compensation where employers pay for performance beyond normal expectations to motivate employees to perform at higher levels
Nonduplication of benefits
Incentive pay
Job grades
Top hat plan
14. Refers to pay rates that are affected by when an employee works
Imputed income
Time-based differential pay
Salary compression
Uniformed Services Employment and Reemployment Rights Act (USERRA)
15. Process by which a retirement benefit becomes nonforfeitable
Reporting pay
Vesting
Utilization review
Walsh-Healey Act
16. As defined in the FMLA - a condition that requires inpatient hospital - hospice - or residential care or continuing physician care
Time-based differential pay
IRS 20-Factor Test
Serious health condition
Flat-Rate Pay
17. Purchaes health-care plans for large groups of employers to provide small businesses the economic advantages large companies have
Sunset Clause
Health Insurance purchasing cooperative (HIPC)
Revenue Rulings
FMLA (Family and Medical Leave Act)
18. Replaces a portion of an employee's lost income after short-term disability coverage ends; may be combined with Social Security disability
Performance-based pay
Excess Group-Term Life Insurance
Long-term disability(LTD) coverage
Overtime pay
19. Full-choice health-care plan that allows covered employees to go to any qualified physician or hospital and submit claims to the insurance company
Fee-for-Service-Health-Care Plan
Base Pay
Improshare plan
Independent contractors
20. Employer-funded plan that reimburses employees only for eligible and substantiated health care expenses
HRA(Health reimbursement account)
Improshare plan
Travel pay
Flat-Rate Pay
21. Act that added two sections to the Tax Code: Section 125 and Section 401(k)
Differential Pay
Base Pay
ESOP's (Employee Stock Ownership Plans)
Revenue Act
22. Allows employees to advance via either a management or technical track within the organization
Health Insurance Portability and Accountability Act(HIPAA)
Prudent person rule
Dual-Ladder Career Progression
International assignees
23. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
REA (Retirement equity act)
Point-factor method
Long-term care insurance
Hay Plan
24. Income deferral benefit offered to a select group of management or highly compensated employees in the organization
Excess Group-Term Life Insurance
Health Insurance Portability and Accountability Act(HIPAA)
Nonqualified deferred compensation plan
Broadbanding
25. Act that addresses parity between mental health benefits and medical benefits
MHPA (Mental Health Parity Act)
Weighted average
SEP(Simplified Employee Pension)
Revenue Act
26. Work having equal skills - equal effort - equal responsibility - and equal working conditions - all performed at the same location
Equal Work
Survivor's benefits
EAP's (Employee Assistance Programs)
Involuntary deductions
27. Set of 20 factors that the IRS uses to determine whether workers are employees or independent contractors
Productivity-based pay
IRS 20-Factor Test
Base Pay
Excess Deferral Plans
28. 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
Graded Vesting
Merit pay
Parachutes
Comparable Worth
29. System used by federal government to classify jobs
Compensable Factors
Revenue Rulings
Private-letter rulings
General Scheduled (GS) System
30. Listing of grouped data - from lowest to highest
Employees
Hay Plan
Frequency Distribution
Reporting pay
31. Type of Section 125 plan that allows employees to use pretax dollars to pay for certain out of-pocket health and dependent-care expenses
32. Monthly benefits paid under Social Security to workers (and eligible dependents) younger than the Social Security retirement age if they have a disability
Survivor's benefits
Disability Benefits
ADEA (Age Discrimination in Employment Act)
Expatriates
33. Benefits paid to unemployed workers beyond required government unemployment benefits
SUB (supplemental unemployment benefits)
Hay Plan
Total Compensation
Taxable Wages
34. Type of Section 125 plans that allow employees to choose from a menu of benefits and allocate pretax dollars to pay for those benefits
Red-circle rates
Full Cafeteria Plans
Medicare Part A
Imputed income
35. Act that provides for continuation of group health-care benefits for former employees and their families
COBRA (Consolidated Omnibus Budget Reconciliation Act)
On-call pay
Market-based evaluation
Job evaluation
36. Retirement plan by which employees cna contribute each year to a 401(k) plan or IRA
Savings Incentive Match Plan for employees (SIMPLE)
IRS 20-Factor Test
QDROs(qualified domestic relations orders)
Internal equity
37. Act that addresses parity between mental health benefits and medical benefits.
Nonsubscriber plans
Mental Health Parity Act (MHPA)
Indemnity health-care plan
SUB (supplemental unemployment benefits)
38. Plan that promises employee a retirement benefit amount based on a formula
OBRA (omnibus budget reconciliation act)
Davis-Bacon Act
Variable pay
Defined Benefit Plan
39. Refers to pay beyond base salary or wages such as bonuses and commissions
General Scheduled (GS) System
Supplemental wages
Preexisting conditions
Individual retirement accounts (IRAs)
40. Form of insurance carried by employers for their employees that provides a lump-sum payment to the employee's beneficiaries
Group-Term Life Insurance
403B Plans
Gatekeeper
EAP's (Employee Assistance Programs)
41. Optional medical coverage for persons covered by Medicare
Third-party administrator (TAP) health-care plan
Medicare Part B
Deferred Profit-Sharing Plan
Compensable Factors
42. In health plans - requires a secondary carrier to reimburse only up to the level of reimbursement they would have paid.
Nonduplication of benefits
Seniority
Draw
Defense Authorization Bill
43. Health-care plan in which the employer assumes the risk of high health-care costs and hires an independent claims department to handle claims
Parachutes
MHPA (Mental Health Parity Act)
TPA (third-party administrator) health-care plan
Nonqualified deferred compensation plan
44. A grantor trust designed to segregate nonqualified deferred compensation benefits from an employer's general accounts
Medicare supplement
Paired-comparison method
Rabbi trust
Welfare-to-Work Tax Credit
45. 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
Disability Benefits
Improshare plan
Nonqualified deferred compensation plan
Prudent person rule
46. Medical conditions that existed before a health-care policy is taken out
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Preexisting conditions
Indirect compensation
Pay compression
47. Amendment to the Portal to Portal Act; Clarifies that commuting time is not paid working time
Employee Commuting Flexibility Act
Overtime pay
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
HMOs(Health maintenace organizations)
48. Refers to a qualified - tax deferred retirement plan where the employer contributes a percentage of profits to employee accounts
Qualifying event
Total Compensation
Deductible
Deferred Profit-Sharing Plan
49. Plan in which the employer and sometimes the employee make an annual payment to the employee's retirement plan account
Call-Back Pay
Deferred Profit-Sharing Plan
Defined Contribution Plan
Graded Vesting
50. 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
Broadbanding
Reporting pay
Graded Vesting
HRA(Health reimbursement account)