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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. Non-qualified deferred compensation plans that provide benefits to selected management or highly compensated employees beyond section 401 or 415 limitations
Excess Deferral Plans
Cash Balance Plan
Walsh-Healey Act
Compa-Ratio
2. Group incentive plan developed by Joseph Scanlon; workers earn a bonus for increasing productivity
Utilization review
COLA (Cost of Living Adjustment)
Scanlon Plan
Internal equity
3. Pay that employees receive when they are called back for an extra shift in the same workday
Indirect compensation
Call-Back Pay
Job evaluation
Gatekeeper
4. 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
Flat-Rate Pay
UCA (Unemployment Compensation Amendments)
Market-based evaluation
Indemnity health-care plan
5. Shows the number of people or organizations associated with data organized in a frequency distribution
Frequency Table
Reasonable and customary
Rabbi trust
Final-Pay Formula
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 copayment
Comparable Worth
Minimum wage
Coinsurance
Weighted average
7. Health-care plan in which the employer assumes the role of the insurance company and assumes some or all of the risk
HMOs(Health maintenace organizations)
Revenue Rulings
Long-term disability(LTD) coverage
Self-insured health-care plan
8. As defined in the FMLA - a condition that requires inpatient hospital - hospice - or residential care or continuing physician care
Unemployment insurance
Internal equity
Reporting pay
Serious health condition
9. Plans that allow employees of certain tax-exempt organizations to contribute pre-tax dollars toward retirement savings
Guide Chart-Profile
HCE(Highly compensated employee)
403B Plans
Job classification
10. System that shows preference to employees with the longest service
Coordination of Benefits
Gatekeeper
Seniority
Travel pay
11. Social Security Administration program that provides medical care for the aged; is taxed with no yearly maximum and is matched by the employer
Medicare
Time-based differential pay
Individual retirement accounts (IRAs)
Prudent person rule
12. Stated amount out of pocket the insured can pay for medical costs in a 12-month period before copayments end
Medicare carve-out
Out-of-pocket maximum
Walsh-Healey Act
Reasonable and customary
13. Uniform amount of money paid to a worker regardless of how many hours are worked
MNCs (multinational companies)
Salary
Modified-duty programs
Job evaluation
14. The pay level divided by the midpoint of the pay range
Compa-Ratio
Equal Work
Salary compression
Serious health condition
15. Mandatory hospital coverage for persons covered by Medicare.
Market-based evaluation
UCA (Unemployment Compensation Amendments)
Medicare Part A
Group-Term Life Insurance
16. Income deferral benefit offered to a select group of management or highly compensated employees in the organization
Productivity-based pay
Maturity curves
Career-Average Formula
Nonqualified deferred compensation plan
17. Type of insurance that provides regular payments to the surviving spouse and dependent
Medicare supplement
Premium sharing
Salary continuation
Disability Benefits
18. Form of compensation commonly referred to as benefits
Scanlon Plan
Base Pay
Frequency Distribution
Indirect compensation
19. Process by which a retirement benefit becomes nonforfeitable
Gross Earnings
Securities and Exchange Act
Medicare Part A
Vesting
20. Requires administrators of defined contribution plans to provide notice of covered blackout periods; provides whistle-blower protection for employees
Flat-Dollar Formula
Maturity curves
Copayment
Sarbanes-Oxley Act (SOX)
21. Payment paid to salespeople - usually calculated as a percentage of sales
Comission
Individual retirement accounts (IRAs)
Job evaluation
Sarbanes-Oxley Act (SOX)
22. 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
Davis-Bacon Act
IRS 20-Factor Test
Improshare plan
Utilization review
23. System of overlapping short- and long-term incentives to make it less likely that employees will leave the company
Survivor's benefits
Indemnity health-care plan
Minimum wage
Golden Handcuffs
24. 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
Walsh-Healey Act
Equal Work
Salary
25. Replaces a portion of an employee's lost income after short-term disability coverage ends; may be combined with Social Security disability
Incentive pay
SEP(Simplified Employee Pension)
Long-term disability(LTD) coverage
Overtime pay
26. Written benefit plans maintained by the employer that allow employees to use pretax dollars to pay for certain qualified benefits
Travel pay
Medicare Part B
Section 125 benefit plans
COBRA (Consolidated Omnibus Budget Reconciliation Act)
27. Act that prohibits wage discrimination by requiring equal pay for equal work
EPA (Equal Pay Act)
Third-party administrator (TAP) health-care plan
Excess Group-Term Life Insurance
Indemnity health-care plan
28. 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
Draw
Long-term disability(LTD) coverage
PBGC (Pension benefit guaranty corporation)
Top hat plan
29. Show measures of dispersion - or how groups of data relate to each other
Percentiles
Medicare supplement
Gross Earnings
Exempt Employees
30. 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
Differential Pay
Broadbanding
Reasonable and customary
General Scheduled (GS) System
31. 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
Employee Commuting Flexibility Act
Prudent person rule
Imputed income
International social security agreements
32. Average of data that takes other factors such as the number of incumbents into account
Weighted average
Pay compression
Serious health condition
Call-Back Pay
33. 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
Private-letter rulings
Defined Benefit Plan
Fee-for-Service-Health-Care Plan
34. Refers to the identified time period and ending point that should be identified in incentive pay plans
Sunset Clause
Nonqualified deferred compensation plan
Securities and Exchange Act
Pay ranges
35. 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
Qualifying event
FLSA (Fair Labor Standards Act)
Unemployment insurance
36. Rulings issued by the IRS to specific taxpayers or organizations who request an interpretation of the law
Gatekeeper
MHPA (Mental Health Parity Act)
UCA (Unemployment Compensation Amendments)
Private-letter rulings
37. Refers to a qualified - tax deferred retirement plan where the employer contributes a percentage of profits to employee accounts
Job grades
Graded Vesting
Deferred Profit-Sharing Plan
Capitated Health Care Plan
38. Stock bonus plans by which employees gain ownership in the organization for which they work
39. Form of insurance carried by employers for their employees that provides a lump-sum payment to the employee's beneficiaries
Hourly wage
Group-Term Life Insurance
Sarbanes-Oxley Act (SOX)
Golden Parachutes
40. Act that established the basic uniform standards that must be met by employer-sponsored pension - health and welfare benefit programs
Golden Handcuffs
ERISA (Employee Retirement Income Security Act)
Point-factor method
Nonsubscriber plans
41. Form of health care that provides services for a fixed period on a prepaid basis
Graded Vesting
SEP(Simplified Employee Pension)
403B Plans
HMOs(Health maintenace organizations)
42. 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
Premium sharing
Long-term care insurance
Welfare-to-Work Tax Credit
Prudent person rule
43. Plans that allow employees to make tax-favored pay deferrals toward retirement savings through a payroll deduction plan
401K Plans
Percentiles
Seniority
ERISA (Employee Retirement Income Security Act)
44. Pay provided to employees who report for work as scheduled but then find that no work is available
OWBPA (older worker's benefit protection act)
Cash Profit-Sharing Plans
Reporting pay
Factor Comparison Method
45. Tax-deferred account to whcih the self-employd and employees of very small businesses can contribute
Unemployment insurance
SEP(Simplified Employee Pension)
Merit pay
Tax and Trade Relief Extension Act
46. Nonqualified deferred compensation plan designed to provide retirement benefits to a select group of management or highly compensated employees
Direct Compensation
Davis-Bacon Act
Graded Vesting
Top hat plan
47. Retirement benefit offered to all employees in the organization; provides tax advantages and is protected under ERISA
Qualified deferred compensation plan
Medicare carve-out
In loco parentis
International social security agreements
48. Act that regulates employee overtime status (exempt and nonexempt) - child labor - minimum wage - overtime pay - record keeping - and other administrative concerns
Merit pay
COLA (Cost of Living Adjustment)
FLSA (Fair Labor Standards Act)
ESOP's (Employee Stock Ownership Plans)
49. In health plans - requires a secondary carrier to reimburse only up to the level of reimbursement they would have paid.
Retirement Equity Act (REA)
Salary
General Scheduled (GS) System
Nonduplication of benefits
50. Retirement plan by which employees cna contribute each year to a 401(k) plan or IRA
Savings Incentive Match Plan for employees (SIMPLE)
Pay surveys
Salary compression
On-call pay