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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. Method similar to job evaluation systems that evaluates jobs based upon their market value
Pay compression
POPS(premium-only plans)
Golden Handcuffs
Market-based evaluation
2. Type of insurance that provides regular payments to the surviving spouse and dependent
Salary continuation
FASB (Financial Accounting Standards Board)
Health Insurance purchasing cooperative (HIPC)
REA (Retirement equity act)
3. Allows employees to advance via either a management or technical track within the organization
Dual-Ladder Career Progression
Profit-sharing plans
Medicare Part B
Green-Circle Rates
4. Health-care plan in which the employer assumes the risk of high health-care costs and hires an independent claims department to handle claims
TPA (third-party administrator) health-care plan
Tax Reform Act
Gross Earnings
Pay surveys
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
Parachutes
Golden Parachutes
REA (Retirement equity act)
Indemnity health-care plan
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
REA (Retirement equity act)
Green-Circle Rates
Emergency-Shift Pay
7. Pay that is based on when the employee works (e.g. overtime pay - shift pay differential) or where the employee works; also called variable pay
Cash Profit-Sharing Plans
Differential Pay
Exempt Employees
Revenue Act
8. Instrument that measures change over time for costs of a group of goods and services
Maturity curves
Golden Parachutes
Top hat plan
CPI (Consumer Price Index)
9. Non-qualified deferred compensation plans that provide benefits to selected management or highly compensated employees beyond section 401 or 415 limitations
Premium sharing
Excess Deferral Plans
Tax and Trade Relief Extension Act
EPA (Equal Pay Act)
10. Employees covered under FLSA regulations - including minimum wage and overtime pay requirements
SBJPA (Small Business Job Protection Act)
Taxable Wages
Nonexempt employees
Tax and Trade Relief Extension Act
11. Act that reduced the compensation limits in qualified retirement programs
403B Plans
OBRA (omnibus budget reconciliation act)
International assignees
Overtime pay
12. Optional medical coverage for persons covered by Medicare
Medicare Part B
Davis-Bacon Act
Indirect compensation
Prudent person rule
13. Collect information on prevailing market rates and include topics such as incentive plans - overtime pay - base pay - and vacation and holiday practices.
Base Pay
Line-of-sight
Pay surveys
Nonexempt employees
14. Act that made changes to rules regarding the ability of tax-exempt organizations to institute retirement plans modeled after 401(k) and IRA accounts and to the definition of highly compensated employees
External Equity
SBJPA (Small Business Job Protection Act)
Deferred Profit-Sharing Plan
COBRA (Consolidated Omnibus Budget Reconciliation Act)
15. Private body that decides how financial executives should report their firms' financial information to their share-holders
Deductible
Health Insurance Portability and Accountability Act(HIPAA)
FASB (Financial Accounting Standards Board)
Merit pay
16. Provides each incumbent of a job with the same rate of pay - regardless of performance or seniority; also known as single-rate pay
Self-insured health-care plan
Flat-Rate Pay
Fee-for-Service-Health-Care Plan
Benchmark Jobs
17. 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
Imputed income
Golden Handcuffs
Salary
18. Plans that allow employees of certain tax-exempt organizations to contribute pre-tax dollars toward retirement savings
403B Plans
International social security agreements
Deferred Profit-Sharing Plan
Medicare
19. Refers to pay earned by employees who work in an environment that is considered more risky from a safety or health point of view
Savings Incentive Match Plan for employees (SIMPLE)
Reporting pay
Hazard Pay
FLSA (Fair Labor Standards Act)
20. Maximum dollar amount of covered medical expenses that a health-care plan will pay on behalf of any covered person during that person's lifetime.
Out-of-pocket maximum
Prudent person rule
Lifetime maximum benefit
HRA(Health reimbursement account)
21. Full-choice health-care plan that allows covered employees to go to any qualified physician or hospital and submit claims to the insurance company
Voluntary deductions
Indemnity health-care plan
Improshare plan
Job grades
22. Form of direct compensation where employers pay for performance beyond normal expectations to motivate employees to perform at higher levels
Incentive pay
Private-letter rulings
Mental Health Parity Act (MHPA)
Salary continuation
23. One-time payment made to an employee - also called a performance bonus
Coordination of Benefits
Cash Profit-Sharing Plans
EAP's (Employee Assistance Programs)
LSI (lump-sum increase)
24. Refers to insurance coverage that provides a daily monetary benefit to people who are chronically ill and who require living assistance either at home or in a residential facility
Salary continuation
Total Compensation
Long-term care insurance
Securities and Exchange Act
25. Income deferral benefit offered to a select group of management or highly compensated employees in the organization
Dual-Ladder Career Progression
Nonqualified deferred compensation plan
Time-based differential pay
Differential Pay
26. Amount of employer-provided group-term life insurance over $50 - 000
Uniformed Services Employment and Reemployment Rights Act (USERRA)
QDROs(qualified domestic relations orders)
Disability Benefits
Excess Group-Term Life Insurance
27. 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
Utilization review
Flat-Dollar Formula
Pay ranges
28. Social Security Administration program that provides medical care for the aged; is taxed with no yearly maximum and is matched by the employer
Medicare
EPA (Equal Pay Act)
ASO (Administrative Services-Only health-care plan)
Walsh-Healey Act
29. Provide counseling and help to employees having emotional - physical or personal problems
30. 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
Experience Rating
Employee Commuting Flexibility Act
FMLA (Family and Medical Leave Act)
Excess Deferral Plans
31. System of overlapping short- and long-term incentives to make it less likely that employees will leave the company
Nonsubscriber plans
SUB (supplemental unemployment benefits)
Golden Handcuffs
ADEA (Age Discrimination in Employment Act)
32. Act that regulated 'insider trading'
Excess Group-Term Life Insurance
Rabbi trust
PBGC (Pension benefit guaranty corporation)
Securities and Exchange Act
33. Written benefit plans maintained by the employer that allow employees to use pretax dollars to pay for certain qualified benefits
Prudent person rule
Frequency Table
Hourly wage
Section 125 benefit plans
34. Retirement plan by which employees cna contribute each year to a 401(k) plan or IRA
Savings Incentive Match Plan for employees (SIMPLE)
Managed Care
Long-term care insurance
Total Compensation
35. Pay systems in which employee characteristics - rather than the job - determine pay.
Performance-based pay
Involuntary deductions
EPA (Equal Pay Act)
401K Plans
36. Average of data that takes other factors such as the number of incumbents into account
Sarbanes-Oxley Act (SOX)
Minimum wage
Improshare plan
Weighted average
37. Persons who live in one country and are employed by an organization based in another country
457 Plans
International assignees
Money purchase plans
Third-party administrator (TAP) health-care plan
38. Refers to the identified time period and ending point that should be identified in incentive pay plans
FMLA (Family and Medical Leave Act)
Sunset Clause
Job grades
Cliff Vesting
39. Plans that allow employees of states - political subdivisions or agencies of states - and certain tax-exempt organizations to defer receipt of wages
Totalization agreements
Private-letter rulings
Cash Balance Plan
457 Plans
40. Workers who are not under FLSA regulations as determined by the IRS 20-Factor Test
Serious health condition
Independent contractors
Job classification
Gross Earnings
41. Monthly benefits paid under Social Security to workers (and eligible dependents) younger than the Social Security retirement age if they have a disability
In loco parentis
Direct Compensation
Preexisting conditions
Disability Benefits
42. Basic compensation an employee receives - usually as a wage or salary
Base Pay
OBRA (omnibus budget reconciliation act)
403B Plans
EAP's (Employee Assistance Programs)
43. Amendment to the Portal to Portal Act; Clarifies that commuting time is not paid working time
Market-based evaluation
Portal-to-portal act
Employee Commuting Flexibility Act
Golden Handcuffs
44. Evaluation method that establishes a hierarchy of jobs from lowest to highest based on overall importance to the organization
Maturity curves
MNCs (multinational companies)
Excess Deferral Plans
Job ranking
45. Persons who live in one country and are employed by an organization based in another country; also called international assignees
Individual retirement accounts (IRAs)
Time-based step-rate pay
Savings Incentive Match Plan for employees (SIMPLE)
Expatriates
46. Companies that conduct business and have offices in a number of different countries
HRA(Health reimbursement account)
MNCs (multinational companies)
Emergency-Shift Pay
Benchmark Jobs
47. Act that established the prevailing wage and fringe benefit requirements for contractors on federally funded construction projects
LSI (lump-sum increase)
Davis-Bacon Act
Comission
FSA's (Flexible Spending Accounts)
48. Uniform amount of money paid to a worker regardless of how many hours are worked
Savings Incentive Match Plan for employees (SIMPLE)
HRA(Health reimbursement account)
Salary
External Equity
49. 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
Career-Average Formula
IRS 20-Factor Test
Exempt Employees
Broadbanding
50. Pay based on where an employee works
Pay surveys
Geographic Differential Pay
Rabbi trust
Unemployment insurance