APA FPC-Remote - Fundamental Payroll Certification

Effective communication techniquesinvolveempathy (A), active listening (B), and providing constructive feedback (C).

Measurability (D) is NOT a communication technique; it refers to performance evaluation metrics.

References:

Payroll Leadership and Communication Guide (Payroll.org)

Form 941 is used to report quarterly employment taxes(including federal income tax, Social Security, and Medicare).

Form 940 reports FUTA taxes (A), not quarterly employment taxes.

Form 944 is for small employerswho file annually instead of quarterly.

Form 945 is for non-wage income withholding (D).

References:

IRS Form 941 Instructions

Cash equivalents, such as gift cards (A), are always taxable income.

Nominal gifts (B, C, D) are generally tax-exempt under de minimis rules.

References:

IRS Publication 15-B (Taxable Fringe Benefits)