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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. 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
Variable pay
Time-based step-rate pay
Experience Rating
Line-of-sight
2. Refers to the identified time period and ending point that should be identified in incentive pay plans
Rabbi trust
Full Cafeteria Plans
Sunset Clause
Long-term care insurance
3. Occurs when an organization's pay rates are at least equal to market rates
External Equity
Section 125 benefit plans
Self-insured health-care plan
SUB (supplemental unemployment benefits)
4. 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
Imputed income
Green-Circle Rates
Salary continuation
SBJPA (Small Business Job Protection Act)
5. Plans that allow employees of certain tax-exempt organizations to contribute pre-tax dollars toward retirement savings
Out-of-pocket maximum
Long-term disability(LTD) coverage
Medicare supplement
403B Plans
6. Describe situations where employees' pay is above the range maximum
Red-circle rates
Travel pay
Weighted average
Gatekeeper
7. Evaluation method that groups jobs into a predetermined number of grades or classifications - each having a class description to use for job comparisons
Salary
Job classification
Preexisting conditions
457 Plans
8. Act that added two sections to the Tax Code: Section 125 and Section 401(k)
Job ranking
On-call pay
REA (Retirement equity act)
Revenue Act
9. Most commonly used method of job evaluation; it involves using specific factors to evaluate job worth
Paired-comparison method
Benchmark Jobs
Point-factor method
OWBPA (older worker's benefit protection act)
10. Employees who are excluded from FLSA minimum wage and overtime pay requirements
CPI (Consumer Price Index)
Securities and Exchange Act
Exempt Employees
Mental Health Parity Act (MHPA)
11. Provide employees with payments based on the organization's profitability that are additional to the employee's normal rates of pay
Independent contractors
Long-term care insurance
Totalization agreements
Cash Profit-Sharing Plans
12. The pay level divided by the midpoint of the pay range
IRS 20-Factor Test
Call-Back Pay
Line-of-sight
Compa-Ratio
13. Describes the extra pay that employees receive when they are called into work during an emergency (e.g. power outage)
Coinsurance
Emergency-Shift Pay
QDROs(qualified domestic relations orders)
Experience Rating
14. 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
Qualifying event
REA (Retirement equity act)
Profit-sharing plans
UCA (Unemployment Compensation Amendments)
15. Jobs used as reference points when setting up a job classification system and when designing or modifying a pay structure
Graded Vesting
CPI (Consumer Price Index)
Benchmark Jobs
Health Insurance Portability and Accountability Act(HIPAA)
16. Social Security Administration program that provides medical care for the aged; is taxed with no yearly maximum and is matched by the employer
Nonduplication of benefits
General Scheduled (GS) System
Medicare
Golden Parachutes
17. Refers to pay beyond base salary or wages such as bonuses and commissions
Savings Incentive Match Plan for employees (SIMPLE)
Premium sharing
UCA (Unemployment Compensation Amendments)
Supplemental wages
18. Form of base pay that is dependent on the number of hours worked
Total Compensation
Full Cafeteria Plans
Hourly wage
Pay ranges
19. 'In place of a parent'; term used in expansion of FMLA coverage to employees who stand in place of a parent with day-to-day responsibilities to care for and financially support a child or who have a day-to day responsibility to care for or financiall
Gainsharing Plans
LSI (lump-sum increase)
In loco parentis
FMLA (Family and Medical Leave Act)
20. As defined in the FMLA - a condition that requires inpatient hospital - hospice - or residential care or continuing physician care
Serious health condition
OBRA (omnibus budget reconciliation act)
Performance-based pay
Money purchase plans
21. Large bank of time comprising all an employee's paid time off (i.e. - vacation - sick leave - and holidays) that the employee can use as they see fit
Paid-time-off (PTO) bank
HCE(Highly compensated employee)
LSI (lump-sum increase)
Flat-Rate Pay
22. Stock bonus plans by which employees gain ownership in the organization for which they work
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23. Monthly benefits paid under Social Security to workers (and eligible dependents) younger than the Social Security retirement age if they have a disability
Pay surveys
Disability Benefits
Direct Compensation
Red-circle rates
24. 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
SEP(Simplified Employee Pension)
Compensable Factors
Health Insurance purchasing cooperative (HIPC)
Individual retirement accounts (IRAs)
25. Companies that conduct business and have offices in a number of different countries
Job evaluation
MNCs (multinational companies)
Frequency Distribution
Job ranking
26. Offered to employees who are on leave for injuries under FMLA; job tasks are modified to meet the employee's restrictions
Line-of-sight
Utilization review
Walsh-Healey Act
Modified-duty programs
27. A grantor trust designed to segregate nonqualified deferred compensation benefits from an employer's general accounts
Rabbi trust
Parachutes
Tax Reform Act
Employees
28. Occurs when there is only a small difference in pay between employees regardless of their skills - experience - or seniority; also known as salary compression
Copayment
Pay compression
Graded Vesting
Minimum wage
29. Type of Section 125 plan that allows employees to pay for certain qualified benefits with pretax dollars
POPS(premium-only plans)
Savings Incentive Match Plan for employees (SIMPLE)
International assignees
Nonexempt employees
30. A reimbursement standard used by insurance companies to determine how much providers should be paid for their services
Voluntary deductions
Independent contractors
Reasonable and customary
ASO (Administrative Services-Only health-care plan)
31. Rulings issued by the IRS to specific taxpayers or organizations who request an interpretation of the law
457 Plans
Private-letter rulings
Copayment
Tax and Trade Relief Extension Act
32. Required for nonexempt workers under FLSA at 1.5 times the regular rate of pay for hours over 40 in a workweek.
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Incentive pay
EPA (Equal Pay Act)
Overtime pay
33. Income deferral benefit offered to a select group of management or highly compensated employees in the organization
Capitated Health Care Plan
Nonqualified deferred compensation plan
Rabbi trust
Direct Compensation
34. 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
Preexisting conditions
FMLA (Family and Medical Leave Act)
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Merit pay
35. 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.
CPI (Consumer Price Index)
ERISA (Employee Retirement Income Security Act)
Lifetime maximum benefit
Job classification
36. Refers to a qualified - tax deferred retirement plan where the employer contributes a percentage of profits to employee accounts
Deferred Profit-Sharing Plan
Career-Average Formula
Dual-Ladder Career Progression
Equal Work
37. 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
International assignees
Graded Vesting
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Factor Comparison Method
38. 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
Full Cafeteria Plans
Premium pay
Indemnity health-care plan
Differential Pay
39. Listing of grouped data - from lowest to highest
401K Plans
Maturity curves
QDROs(qualified domestic relations orders)
Frequency Distribution
40. Describes a situation where an employee's pay is below the minimum of the range
Premium sharing
Golden Parachutes
Green-Circle Rates
Emergency-Shift Pay
41. 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
Defined Contribution Plan
Paid-time-off (PTO) bank
Emergency-Shift Pay
Defense Authorization Bill
42. Pay is based on longevity in the job - and pay increases occur on a predetermined schedule
Time-based step-rate pay
Defense Authorization Bill
Reasonable and customary
Frequency Distribution
43. Act that regulated 'insider trading'
Utilization review
Draw
HRA(Health reimbursement account)
Securities and Exchange Act
44. Mandatory benefits program set up as part of the Social Security Act that is designed to provide a subsistence payment to employees between jobs
Rabbi trust
Unemployment insurance
Full Cafeteria Plans
Portal-to-portal act
45. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
Golden Handcuffs
Retirement Equity Act (REA)
Emergency-Shift Pay
LSI (lump-sum increase)
46. Set up by ERISA to insure payment of defined benefit pension plan benefits in the event that private-sector defined benefit pension plan terminates with insufficient funds to pay the benefits
Final-Pay Formula
Pay surveys
PBGC (Pension benefit guaranty corporation)
QDROs(qualified domestic relations orders)
47. System of overlapping short- and long-term incentives to make it less likely that employees will leave the company
Golden Handcuffs
Pay ranges
COLA (Cost of Living Adjustment)
Voluntary deductions
48. Workers who are covered under FLSA regulations as determined by the IRS 20-factor test
Medicare supplement
Variable pay
Out-of-pocket maximum
Employees
49. Amount of employer-provided group-term life insurance over $50 - 000
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Golden Parachutes
Excess Group-Term Life Insurance
Lifetime maximum benefit
50. Collect information on prevailing market rates and include topics such as incentive plans - overtime pay - base pay - and vacation and holiday practices.
Percentiles
Pay surveys
Final-Pay Formula
403B Plans