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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. Process by which a retirement benefit becomes nonforfeitable
Vesting
CPI (Consumer Price Index)
Serious health condition
Emergency-Shift Pay
2. 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
Red-circle rates
Weighted average
Benchmark Jobs
Variable pay
3. Companies that conduct business and have offices in a number of different countries
HCE(Highly compensated employee)
Indemnity health-care plan
MNCs (multinational companies)
Taxpayer Relief Act (TRA)
4. 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
Paid-time-off (PTO) bank
Internal equity
PBGC (Pension benefit guaranty corporation)
Utilization review
5. Payroll deductions selected by the employee such as charitable contributions
Excess Deferral Plans
HMOs(Health maintenace organizations)
Parachutes
Voluntary deductions
6. Act that requires benefit continuation and crediting of service while an employee is on military active duty
Totalization agreements
Paid-time-off (PTO) bank
Uniformed Services Employment and Reemployment Rights Act (USERRA)
Profit-sharing plans
7. Type of health-care plan in which the employer assumes the risk of high costs and hires an insurance claims department to handle claims
SUB (supplemental unemployment benefits)
Pay compression
ASO (Administrative Services-Only health-care plan)
Exempt Employees
8. Mandatory benefits program set up as part of the Social Security Act that is designed to provide a subsistence payment to employees between jobs
Third-party administrator (TAP) health-care plan
Indemnity health-care plan
Unemployment insurance
Green-Circle Rates
9. Minimum hourly amount - determined by Congress - that nonexempt employees can be paid
IRS 20-Factor Test
Internal equity
Sarbanes-Oxley Act (SOX)
Minimum wage
10. Act that provides for continuation of group health-care benefits for former employees and their families
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Money purchase plans
Gatekeeper
Salary
11. 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
Modified-duty programs
Comparable Worth
QDROs(qualified domestic relations orders)
UCA (Unemployment Compensation Amendments)
12. Describes the extra pay that employees receive when they are called into work during an emergency (e.g. power outage)
Emergency-Shift Pay
Long-term care insurance
Pay surveys
Job grades
13. Distribute a portion of an organization's profits to its employees
Profit-sharing plans
ADEA (Age Discrimination in Employment Act)
Private-letter rulings
Supplemental wages
14. Employees covered under FLSA regulations - including minimum wage and overtime pay requirements
Parachutes
Gatekeeper
Nonexempt employees
Salary
15. Act that extended the concept of prevailing wage to employers who manufacture or supply goods under government contracts and required time and a half
Walsh-Healey Act
General Scheduled (GS) System
Gross Earnings
Deductible
16. Typically paid to nonexempt workers for the time they spend traveling to or between work assignments
Salary compression
Travel pay
ESOP's (Employee Stock Ownership Plans)
Call-Back Pay
17. 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)
TPA (third-party administrator) health-care plan
HCE(Highly compensated employee)
IRS 20-Factor Test
Emergency-Shift Pay
18. Health-care plan in which the employer assumes the risk of high health-care costs and hires an independent claims department to handle claims
Section 125 benefit plans
Factor Comparison Method
TPA (third-party administrator) health-care plan
HCE(Highly compensated employee)
19. Tax-deferred account to whcih the self-employd and employees of very small businesses can contribute
SEP(Simplified Employee Pension)
REA (Retirement equity act)
Direct Compensation
Medicare Part A
20. Occurs when there is only a small difference in pay between employees regardless of their skills - experience - or seniority; also known as salary compression
Pay compression
Copeland 'Anti-kickback' Act
Medicare Part A
Survivor's benefits
21. Type of Section 125 plans that allow employees to choose from a menu of benefits and allocate pretax dollars to pay for those benefits
Full Cafeteria Plans
Salary continuation
Time-based step-rate pay
Job classification
22. Occurs when there is only a small difference in pay between employees regardles of their skills - experience - or seniority; also known as pay compression
Salary compression
HMOs(Health maintenace organizations)
CPI (Consumer Price Index)
Premium pay
23. Act that amends the Work Opportunity Tax Credit to reduce employer federal tax liability
Tax and Trade Relief Extension Act
Flat-Rate Pay
MHPA (Mental Health Parity Act)
Prudent person rule
24. Nonqualified deferred compensation plan designed to provide retirement benefits to a select group of management or highly compensated employees
Top hat plan
Parachutes
LSI (lump-sum increase)
CPI (Consumer Price Index)
25. Method similar to job evaluation systems that evaluates jobs based upon their market value
SUB (supplemental unemployment benefits)
Job ranking
Market-based evaluation
Defined Benefit Plan
26. Form of direct compensation where employers pay for performance beyond normal expectations to motivate employees to perform at higher levels
SBJPA (Small Business Job Protection Act)
Incentive pay
Defined Contribution Plan
Gatekeeper
27. 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
457 Plans
Cliff Vesting
FMLA (Family and Medical Leave Act)
HMOs(Health maintenace organizations)
28. Act that defines what is incuded as hours worked and is therefore compensable and a factor in calculating overtime
Portal-to-portal act
Guide Chart-Profile
Coinsurance
Defined Contribution Plan
29. Replaces a portion of an employee's lost income after short-term disability coverage ends; may be combined with Social Security disability
Cash Balance Plan
Comparable Worth
Long-term disability(LTD) coverage
Exempt Employees
30. Rulings published by the IRS as general guidelines to all taxpayers
Parachutes
Tax and Trade Relief Extension Act
Job classification
Revenue Rulings
31. Act that provided certain legal protections for spousal beneficiaries of qualified retirement plans
Call-Back Pay
Flat-Dollar Formula
REA (Retirement equity act)
Job ranking
32. A grantor trust designed to segregate nonqualified deferred compensation benefits from an employer's general accounts
Rabbi trust
Percentiles
Totalization agreements
Premium pay
33. Average of data that takes other factors such as the number of incumbents into account
EGTRRA (Economic Growth & Tax Relief Reconciliation Act)
Weighted average
Overtime pay
Gatekeeper
34. Plan in which the employer and sometimes the employee make an annual payment to the employee's retirement plan account
REA (Retirement equity act)
Health Insurance purchasing cooperative (HIPC)
Defined Contribution Plan
International social security agreements
35. A reimbursement standard used by insurance companies to determine how much providers should be paid for their services
Reasonable and customary
FASB (Financial Accounting Standards Board)
Taxpayer Relief Act (TRA)
OBRA (omnibus budget reconciliation act)
36. Type of formula used to determine benefits under a defined benefit pension plan - based on a percentage of pay for each year the employee is in the plan or a percentage of career-average pay times years of service
Career-Average Formula
HMOs(Health maintenace organizations)
ESOP's (Employee Stock Ownership Plans)
HRA(Health reimbursement account)
37. Tax-deferred accounts to which wage earners can contribute an amount up to a yearly maximum
Taxpayer Relief Act (TRA)
Cliff Vesting
Lifetime maximum benefit
Individual retirement accounts (IRAs)
38. Amount of employer-provided group-term life insurance over $50 - 000
Line-of-sight
On-call pay
Excess Group-Term Life Insurance
Prudent person rule
39. A system by which qualified retirement plan participants become incrementally vested over a period of years of service
Improshare plan
Individual retirement accounts (IRAs)
Graded Vesting
Experience Rating
40. Payment paid to salespeople - usually calculated as a percentage of sales
Comission
Time-based step-rate pay
Walsh-Healey Act
Prudent person rule
41. 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
Differential Pay
Job classification
Productivity-based pay
Supplemental wages
42. Purchaes health-care plans for large groups of employers to provide small businesses the economic advantages large companies have
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Taxpayer Relief Act (TRA)
Health Insurance purchasing cooperative (HIPC)
Salary continuation
43. Group incentive plan developed by Joseph Scanlon; workers earn a bonus for increasing productivity
Scanlon Plan
Flat-Dollar Formula
Modified-duty programs
Pay surveys
44. Type of Section 125 plan that allows employees to use pretax dollars to pay for certain out of-pocket health and dependent-care expenses
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45. Shows the number of people or organizations associated with data organized in a frequency distribution
Unemployment insurance
Nonexempt employees
LSI (lump-sum increase)
Frequency Table
46. System that shows preference to employees with the longest service
Qualifying event
Vesting
Seniority
Salary
47. Monthly benefits paid under Social Security to eligible dependents of deceased workers
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48. 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
Uniformed Services Employment and Reemployment Rights Act (USERRA)
Profit-sharing plans
Money purchase plans
49. Refers to all forms of financial returns that employees receive from their employers
Nonduplication of benefits
Point-factor method
Total Compensation
Flat-Rate Pay
50. General term for a medical plan that seeks to ensure that the treatments a person receives are medically necessary and provided in a cost-effective manner.
ERISA (Employee Retirement Income Security Act)
International assignees
Capitated Health Care Plan
Managed Care