Help
Options
Didn't know it?
click below
click below
Knew it?
click below
click below
Don't Know
Remaining cards (0)
Know
retry
shuffle
restart
0:00
Embed Code - If you would like this activity on your web page, copy the script below and paste it into your web page.
Normal Size Small Size show me how
Normal Size Small Size show me how
Mock 1
Payroll Mock Questions pt1
| multiple choice | Answer |
|---|---|
| Your employer wants you to know the 2 Gender Reporting Dates. From your research what are the dates? A) April 4th for both B) April 5th for private and March 31st for public C) April 5th for both D) Between April 1st and 5th dependent on pay frequ | B |
| Which legislation introduced the Scottish Income Tax Regime for Scottish tax payers? A) The Scotland Act 2012 B) The Scotland Act 2016 C) The Scottish Rate Resolution D) The Income Tax Act 2003 | B |
| If you spent 7 months of the tax year working in England, then move to Scotland to work and only work How would you be recognised as a tax payer? A) English B)Scottish C) Irish D) Welsh | A |
| Which Act governs what is and what is not subject to Income Tax? A) The Scotland Act 2012 B) The Scotland Act 2016 C) The Scottish Rate Resolution D) The Income Tax Act 2003 | D |
| Which Act deals with rights that most employees can get when they work such as redundancy? A) The Scotland Act 2016 B) The Equality Act 2010 C) The Employments Rights Act D) The Appointment Act 1870 | C |
| Which Act protect individuals from discrimination in the workplace and in wider society? A) The Scotland Act 2016 B) The Equality Act 2010 C) The Employments Rights Act D) The Appointment Act 1870 | B |
| Which Act Governs the amount of Secondary NICs payable by employers? A) The NI Act 2014 B) The Equality Act 2010 C) The Employments Rights Act D) The Appointment Act 1870 | A |
| Which act set up the current pension rules? A) The Scotland Act 2016 B) The Equality Act 2010 C) The Pensions Act 2008 D) The Appointment Act 1870 | C |
| Which act states how income should be calculated for a starter part way through the pay period? A) The Scottish Act 2016 B) The Equality Act 2010 C) The Employments Rights Act D) The Appointment Act 1870 | D |
| Which legislation governs the level of earnings at which an eligible job holder must be auto-enrolled into a pension scheme? A) The Scotland Act 2016 B) The Equality Act 2010 C) The Automatic Enrollment Order D) The Appointment Act 1870 | C |
| Can an eligible job holder be part of pension without following postponement? A) Yes, the EJ can send a notification to the ER asking to join B) Yes, the EJ can send notification to the ER asking to opt in C) No, the EJ must wait D)EJ can backdate | B |
| What does it mean if a ee joins a scheme rather than opts in? A) joining means ER must follow AE requirements B) Joining means how EJ's are added onto a WP pension C) Joining a scheme is for those who aren't eligible and means ERs don't have follow AE | C |
| After which timeframe will HMRC close your PAYE scheme if you're a new employer and they have received reports or payments? A) 1 year B) 180 days C) 120 D) 60 | C |
| What is the Annual scheme? A) If granted, regardless of pay frequ, you submit returns annually B) pay employees once a year but in different months 4 cash flow C) where you pay you employees once per year, all in the same month | C |
| Which legislation requires payroll to deduct income tax? A) The income Tax and Corporation Taxes Act 1970 B) The income Tax (Earnings and Pension) Act 2003 C) The national min wage act 1998 D) The Employment Rights Act 1996 | B |
| Which is an accurate description of pay bill? A) Total gross pay received by the employee B) Taxable pay received by the employee C)NI'able pay received by the employee D) All pay on which the employer is subject to class 1 NI | D |
| If you are not able to get a new ee to state which Student plan they are on, what action do you take? A) Operate plan 1 B) Operate plan 2 C) Operate plan with lowest repayment % D) Operate plan with higher repayment % | A |
| When should you submit a nil payment EPS? A) If theres no tax or NI to pay in that period or no active ees B) You don't need to submit an EPS if theres nil payment C) there should always be an amount on the EPS D) When the payroll officer is on leave | A |
| If you pay EEs anything other than monthly, what might you need to do in the final FPS? A) inform hmrc B) split the payment C) Nothing D) make a week 53 payment | D |
| By which date should CIS return for the month of October? A) November 5th B) November 14th C) November 19th D) November 30th | C |
| OpRA Legislation means that tax and NI advgs have been removed for many. Which of the following are still in place? A) Medical insurance B) Company Cars with emissions of 75g C) Workplace Parking D) Non cash vouchers | B |
| What is the terminology in Northern Ireland for the total of earnings from which deductions are made? A) Arrestable Earnings B)Attachable Earnings C) Gross Earnings D) Net pay | B |
| What is the terminology in Scotland for the total of earnings from which deductions are made? A) Arrestable Earnings B)Attachable Earnings C) Gross Earnings D) Net pay | A |
| What is the admin fee a court order is issues? A) £3 B) £6 C) £2 D)£1 | D |
| Which is not one of the 3 jurisdictions that can apply for court orders? A) England and Wales B) Ireland C) Scotland D) N. Ireland | B |
| How often should an organisation produce a Gender Pay Gap Report? A) Monthly B) Quarterly C) Bi-Annually D) Annually | D |
| Which date did gender pay gap reporting begin? A) April 5th 2017 B) April 5th 2018 C) March 31st 2017 D) March 31st 2018 | A |
| What is the min amount of ees a company can have when they must start gender pay gap reporting? A) 150 B)200 C)250 D)300 | C |
| What is the correct procedure to carry out to determine whether a person is employed or self-employed? A) Use the check employment status on HMRC B) Scenario Planning to figure out which is cheapest C) Nohting, you've been told D) Ask the individual | A |
| An employee reaches state pension on payday. do you change category letter C for this pay period? A) No, it will change next pay period B) yes, the NI category changes to letter C C) no, only that one day changes D) Yes, changes for start of tax year | B |
| How often is state pension age reviewed? A) 5 years B) 6 years C) 7 years D) 8 years | B |
| What are the names of the two state pensions? A) The new and the basic state pension B) The new and the old state pension C) The post 2016 and the pre-2016 state pension] D)The lower state and the upper state pension | A |
| A final salary pension scheme is an example of what type of pension? A)Defined Contribution B) Defined Benefit C) Public Sector D) Additional Voluntary Contribution | B |
| In a trust based pension scheme, the trustee must always represent the interest of who? A) The Gov B) The trust C) the members D) the employer | C |
| Define Additional Voluntary Contribution: A) separate pension pot that you pay in voluntary B) agreement you set your own rates C) Agreement where the Gov tops up your pension D) Agreement allowing you to make tax efficient additional contributions. | D |
| Define a defined benefit pension: A) payout is based on length of service and salary amount B) payout is based on a contractual basis C) your employer defines the out pay amounts D) payout is based on how well the pension fund has performed | A |
| Define a defined contribution pension A) payout is based on length of service and salary amount B) payout is based on a contractual basis C) your employer defines the out pay amounts D) payout is based on how well the pension fund has performed | D |
| Define a contract based pension: A) payout is based on length of service and salary amount B) payout is based on a contractual basis C) your employer defines the out pay amounts D) payout is based on how well the pension fund has performed | B |
| In a net payment arrangement scheme what is the value of the pension contribution you see on a wage slip? A) The ers contrib + tax relief B) the ers contrib C) EEs contrib D) The ees contrib + tax relief | D |
| What is a net payment arrangement scheme? A) Basic rate tax payer pays 80% of their pension contrib and the provider claims the 20% from HMRC gives the ee tax relief B) contribs are taken from gross pay which gives auto tax relief and would show payslip | B |
| What is a relief at source arrangement? A) Basic rate tax payer pays 80% of their pension contrib and the provider claims the 20% from HMRC gives the ee tax relief B) contribs are taken from gross pay which gives auto tax relief and would show payslip | A |
| who would a provider claim 20% from in a relief from source scheme? A) HMRC B) ER C) EE D) The Pensions Regulator | A |
| What is Type B arrangement referring to OpRA? A) Worker gives up the right to receive earnings for a benefit B) Where a worker doesn't have any scheme C) Where a worker are given choice between benefit or cash ontop of package D) Standard SS | C |
| What is OpRA? A) Employee is gifted benefits from ER B) Employee is gifted bonus' C) Employee chooses to give up £ in return for a benefit D) Employee chooses to give up benefits to receive taxless pay | C |
| What is Type A arrangement referring to OpRA? A) Worker gives up the right to receive earnings for a benefit B) Where a worker doesn't have any scheme C) Where a worker are given choice between benefit or cash on top of package D) Standard SS | A |
| Which would exempt members from being liable to exceed the annual allowance ? A) Asking HMRC for a years exemption B) Reaching state pension age C) Serious ill health D) Retirement | C |
| What is the annual allowance capped at? A)90% of your allowance or 30k B)100% of your allowance or 40k C)100% of your allowance or 30k D)90% of you allowance or 40K | B |
| What is the current lifetime allowance set at? A) 1,055,000 B)£1,073,100 C)1,085,000 D)1,093,100 | B |
| What is the limit on the amount of withdrawals you can make from your defined benefit pension scheme if the total value within the scheme is less than £30K? A) 75% B)50% C) 25% D) no limit | D Under pension flexibility an individual is entitled to draw upon their pension from the age of 55 and can draw up to 25% of their pot tax free. The remaining 75% will be subject to income tax unless it is from an annuity when 100% of income is taxable |
| Which pension scheme is open to the pension flexibility scheme? A) Defined contract based B) Defined Benefit C) Defined Contribution D) Defined Additional Voluntary | C |
| When must payslips be provided to ees? A) 1 week prior to payday B) 1 week after payday C) whenever er runs payroll D) On or before payday | D |
| What is the er contribution rate for a worker who is category J and earns £500 per week? A) 2% B) 40% C) 20% D) 12% | A |
| From april 6th 2020, what is the min amount an er pays into a staff pension scheme? A)There is no minimum B) 4% of qualifying earnings C)3% of qualifying earnings D) 5% of qualifying earnings | C |
| If an employer misses their duties start date and been more than 6 weeks what should they do? A) Postpone the contributions for 3 months B) Await for further guidance from TPR C) Backdate contributions D) write to TPR and start contribs next pay day | C |
| is a pension scheme which is a career average that doesn't have provision for the reevaluation of accrued benefits a quali scheme? A) Yes - if it meets standards B) Yes - all pensions are C) No D) up to TPR to decide | C |
| Who does an organisation submit a declaration of compliance to? A) HMRC B) TPR C) The department for workplace and pensions D) The organisation's pension provider | B |
| What is the max penality if an er fails to meet their duties knowingly? A)10k fine B) 2 years imprisonment C) 10% of their total payroll bill as a fine D) 5 years imprisonment | B |
| What is an entitled worker? A) outside of AE, in the pension scheme, but the er doesn't have to make contribs B) outside of AE, in pension scheme but er has to make contribs C) outside of AE, not in pension D) Meets AE not in pension | A |
| How long can an ER defer auto-enrolment? A) They can't B) 3 months C) 1 month D) Indefinitley | B |
| If an organisation is past their 3rd anniversary of staging date, when should the er auto-enrol? A) next staging date B) Up to 6 months after C) up to 3 months after D) Immediatley | C |
| When encouraging staff to take up the pension scheme, employer must not A) Give the workers the facts of the sheme B) Pay a financial adviser to give the worker advice C) advise on how to utilise tax benefits D) pass on any material from the pension | C |
| What public body protects workplace pensions in the UK? A) HMRC B) TPR C) Department or work and pensions D) Citizens Advice Bureu | B |
| welsh vs english income tax A It is lower as they have low rates of income tax B A proportion of it goes directly to Welsh Government C The whole amount goes directly to Welsh Government D It is significantly higher as they have higher rates of tax | B |
| f you are paid via Bankers’ Automated Clearing Services, how are you paid? A Cash B Bank transfer C On a pre-loaded credit card D Cheque | B |
| If you have changed pay date and the new pay date is in the same tax period as the previous pay date? A Treat the first new payment as an extra payment for that period B Nothing C Seek approval from HMRC D Process the payment in the next tax period | A |
| what pay is the Apprenticeship Levy calculated? A Gross pay in the pay reference period B Taxable pay in the pay reference period C The Qualifying Earnings in the pay reference period D The paybill in the pay reference period | D |
| has both a Plan 1 and a Plan 2 Student Loan for repayment. Which plan do you operate? A Plan 1 only B Plan 2 only (with the higher repayment threshold) C Plan 1 and 2 to run concurrently D None but wait for HMRC to advise the correct plan to operate | A |
| When must you submit Real Time Information (RTI) to HMRC? A Once a month B Annually C Each time you pay an employee D Weekly | C |
| 8. If you have no employees to pay in a particular month do you still need to submit an FPS and EPS? A FPS Yes EPS Yes B FPS No EPS Yes C FPS No EPS No D EPS Yes FPS No | B |
| Which of the following lines of work do you not have to register with the CIS? A Alterations, repairs and decorating B Demolition and dismantling C Preparation of the site D Architechture and surveying | D |
| what does payrolling of benefits mean? A Benefit values are taxed via the payroll system, alleviating the requirement for P11D declarations at the end of the tax year B P11d is not required C) Benefits values are taxed via payroll and on P11D | A |
| Where would you look to confirm officially the current National Minimum Wage rate? A The newspaper B From your payroll software provider C HMRC will write to you D GOV.UK website | D |
| A new employee advises that they are over State Pension age and provides acceptable verification. When setting them up as a new employee, what National Insurance category letter is the correct one you will need to put them on? A A B B C C D X | C |
| When would a person not benefit from tax relief on a net pay arrangement scheme? A If the person is under 22 years old B If they earned less than their personal allowance C Everyone benefits D If they were a higher rate tax payer | B |
| In a relief at source scheme what pension contribution must be shown, on an employee’s wage slip A The employer’s contribution + tax relief B The employer’s contribution C The employee’s contribution D The employee’s contribution + tax relief | C |
| Which of the following is exempt from the optional remuneration allowance? A Qualifying childcare vouchers B A company car C A fuel allowance D A cash allowance | A |
| What is the current (19/20) annual allowance for someone who has not accessed their pension? A £40,000 B £30,000 C £45,000 D £50,000 | A |
| Your payroll system is required to calculate the Apprenticeship Levy at what percentage? A 5% B 12.8% C 1% D 0.5% | D |
| charge placed on someone who exceeded lifetime allow taking a lump sum? A 40% exceeding the annual allowance B 55% exceeding the annual allowance C 45% exceeding the annual allowance D 50% exceeding the annual allowance | B |
| Under flexible pensions, when someone takes their pension, how much can be drawn tax free? A 15% B 25% C 50% D 30% | B |
| Under the Pensions Act 2008, what must every employer in the UK provide for qualifying employees? A A high wage B A workplace pension C A private pension D A voluntary pension | B |
| If a worker is 20 years earns £7,000 per year does the company need to provide a workplace pension? A Yes – But the worker can opt out B Yes – It is a statutory requirement C No – But the worker can opt into one D No – The worker has no pension right | C |
| If an employee pays 10% of pensionable pay into a scheme and 5% of this is from the employer, can the employer self certify? A No B Yes, but will have to seek prior approval C No, it will have to be independently reviewed D Yes | D |
| When should an employer submit a declaration of compliance? A Within five months of their staging date B Annually C Quarterly D After every payday | A |
| If a worker earns £9,000 p/a is the employer required to AE them into the pension? A Yes – It is required by law B No – The employer reserves the right not to enrol them. C No – But they can ask to be put into it D Yes – But the worker can opt out | C |
| Who of the following are exempt from auto enrolment? A Genuine partners of an LLP B Casual workers C Fixed term workers D Pieceworkers | A |
| How long does an employer need to keep records of an employee’s opt out request? A Four years B Five years C Six years D Seven years | A |
| If a worker has been AE'd what must the employer do? A Nothing B Communicate this to them informing the worker that they have been or will be auto enrolled C Notify the Pensions Regulator D Notify HMRC to ensure they get tax relief | B |
| Where would you find official information regarding re-enrolment for employers? A The Pensions Regulator website B An accountant C The payroll officer D The local authority | A |
| When did the childcare voucher scheme close to new entrants: A 6 April 2018 B 1 January 2019 C 5 April 2019 D 4 October 2018 | D |
| A Direct Earnings Attachment issued by the DWP only applies in which countries of the UK? A UK wide B England C Scotland D Great Britain | D |
| What is the ‘headcount’ date for a public organisation? A 31st March B 1st April C 5th April D 30th April | A |
| What type of pension is a personal pension? A Defined Benefit B Public Sector C Additional voluntary Contribution D Defined Contribution | D |
| The rate at which you build up pensions is also known as? A Qualifying Period B Time In service C An Accrual Rate D Pensionable Service | C |
| How do you claim tax relief on personal pension contributions? A It will be automatically taken from your wages before tax B You can not C You have to submit a tax return annually D The provider will gross your contribution up to the correct rate | D |
| As of April 2019, what must employers regards to payslips? A Issue a payslip to every employee B Issue a payslip to every ‘worker’ on their payroll C Provide an online payslip for every ‘worker’ on payrol D Provide an online payslip to every employee | B |
| Which of the following must be included on every payslip issued? A Deductions (Tax, NI etc.) B Annual salary C The bank account details D The worker’s job title | A |
| Genuine business expenses are subject to what? a. Tax and national insurance b. Class 1A national insurance via a P11D c. Tax d. None of the above | D |
| What is the standard personal allowance for the 2022/23 tax year? a. £12,570 b. £12,000 c. £12,509 d. £12,700 | A |
| 16) Your employee hands you a CA2700 certificate of deferment, what NI letter should they be on? a. A b. C c. H d. J | D |
| 17) You have an employee who is an apprentice aged 23 and is on NI category letter M, paid weekly. How much will the employee earn before the employers starts to pay national insurance? a. £183.00 b. £169.00 c. £962.00 d. £732.00 | C |
| When must the contractors verify the subcontractor? a. Every time you pay a subcontractor b. If it is the first time you have paid them, or you haven’t paid them in this tax year of the last two tax years c. At the beginning of the tax year | B |
| 22) What would HMRC issue to notify of a blanket tax code uplift at the start of the tax year? a. P9 b. P6 c. P45 d. P9X | D |
| 24) Which are the two main workplace pension types? a. Trust based scheme and defined contribution b. Defined contribution and defined benefit c. Net pay arrangement and relief at source d. Occupational pension scheme and defined benefit schemes | B |
| What is the advantage for employees who don’t pay tax who are on a relief at source pension scheme? a. There is no advantage b. The employer pays more into the pension c. The employee receives the 20% tax relief d. HMRC will issue a refund | C |
| 27) If a pension member exceeds their lifetime allowance and then wishes to withdraw a lump sum from their pension pot, what rate would this be taxed at? a. 25% b. 75% c. 55% d. 60% | C |
| 30) Under pensions flexibility how much can an individual draw from their pension pot tax free? a. 25% b. 75% c. 55% d. 60% | A |
| 36) When must the employer submit their re-declaration of compliance? a. On their re-enrolment date b. Within 6 weeks of their re-enrolment date c. Within 5 months of their re-enrolment date d. Within 5 months of their staging date anniversary | D |
| if an employer has deferred or postponed ae and an ee wishes to opt in, when must the er enrol them? a. At the end of the postponement b. In the next period c. In the next pay period and backdate any contributions for the period of postponement | C |
| 43) The Advisor, Conciliation and Arbitration Service are a non-departmental public body who’s purpose it to advise on what? a. Pension advice b. Employment law advice c. Tax advice d. General payroll advice | B |
| 47) What public body is responsible for advising on and protecting workplace pensions in the UK? a. HMRC b. The Pensions regulator c. ACAS d. Department for Work and Pensions | B |
| You are asked to explain how employees with a marginal tax rate of 40% can claim any additional pensions tax relief to which they are entitled, when the pension scheme operates on a Relief at Source basis. What is your response? | Employees who have a marginal tax rate of 40% can often claim the difference between the basic rate (20%) and their marginal rate (40%) using the self-assessment process |
| You are asked to describe the impact of an occupational pension scheme operating the Net Pay Arrangement, on employees who earn less than £12,570 per annum. Select the most appropriate response. | Employees who earn less than £12,570 per annum do not receive any tax relief on their pension contributions directly via the payroll. Employees can often claim tax relief using the self-assessment process |
| which statements describes the role of the Financial Conduct Authority? A) The FCA regulates contract-based personal pension schemes B)The FCA processes applications for the State pension C) The FCA answers qs pension scheme member about pension savings | A |
| Which piece of legislation laid out the framework for pensions automatic enrolment? Working Time Directive 2003 Income Tax (Earnings and Pensions) Act 2003 Employment Rights Act 1996 Pensions Act 2008 | pension act 2008 |
| What does the acronym CTAEO stand for? | Council Tax Attachment of Earnings Order |
| When an employee is paid on a two-weekly basis, under normal circumstances how many payments will they receive in a tax year? | 26 |
| Which of the following elements can be deducted from an employee's pay for NICs before National Insurance contributions are calculated? | none |
| Which earnings figure is used as the basis for Student or Postgraduate Loan Deductions? | The pay for NICs |
| You are asked to outline a key difference between enrolling a non-eligible jobholder and an entitled worker into a pension scheme for automatic enrolment purposes. What is your response? | Non-eligible jobholders can opt-in to an employer's qualifying pension scheme, whereas entitled workers can request to join a pension scheme, but the employer can enrol them into a different scheme if they choose to do so |
| Kadin has been employed by the organisation since 1st May 2022 and has been assessed as a non-eligible jobholder. On 3rd October 2022 Kadin submits a valid opt-in notice requesting to be in the pension. From which date should they be enrolled? | 1st November 2022 |
| Under NMW Regulations, which of the following options would normally be entitled to receive minimum wage? | Apprentices |
| A new employee joins your organisation and completes an HMRC starter checklist. They tick statement C and live in Scotland. Which tax code do you apply? | BR |
| Are deductions for Student Loans applicable to HMRC registered occupational or workplace pension payments? | NEVER |
| You ask an individual going through the recruitment process to provide proof of eligibility to work in the UK. They live in England and provide you with a copy of their birth certificate. What do you do next? | Make a clear copy of the birth certificate, and ask for additional proof that the individual is entitled to work in the UK, as a birth certificate is insufficient proof on its own |
| What is the maximum civil penalty, per worker, for employing an illegal worker? | 20000 |
| Jonah starts employment and you receive a PGL1 notice from HMRC. What does this notice indicate? | That the employee has a Postgraduate Loan to repay |
| Geoff is adopting a child and is the primary adopter. When should this employee provide notice of their intention to take Statutory Adoption Leave? | Within 7 days of being matched with a child |
| Rona is a company director, what impact does this have on National Insurance contributions? | The earnings period will be an annual earnings period |
| What is the maximum length of time an employee's period of Statutory Paternity Leave can last? 50 weeks 52 weeks 2 weeks | 2 WEEKS |
| What does the acronym OpRA stand for? Occupational Remuneration Association Optional Remuneration Association Occupational Remuneration Arrangements Optional Remuneration Arrangements | Optional Remuneration Arrangements |
| Which class of NICs do employers pay on most benefits in kind? | class 1a |
| You are having a conversation with your colleague, and they have incorrectly reported an employee's pay and deductions on the Full Payment Submission (FPS). It happened in the current tax year. What would you advise? | Update the year to date figures in the next regular FPS |
| what do you do when you have a DEA and CTAEO to add in a payroll | The CTAEO takes over as priority |
| A colleague advises you that an employee has requested a replacement form P60, as they misplaced their original. Which of the following options would be the most accurate response to the employee? | A duplicate form P60 can be issued by an employer |
| Which of the following statements best describes a Defined Benefit (DB) pension scheme? | The benefits at retirement are defined per the scheme rules |
| Your employer runs its occupational pension payroll alongside its employee payroll. An existing employee retires from employment and is set up on the pension payroll. Which tax code should be operated on their pensioner record? | The new pensioner's existing tax code on a non-cumulative basis |
| You are asked to explain the relevance of the Week Baby Due (WBD) in relation to Statutory Maternity Leave/Pay. What is your response? | The WBD is the week containing the date the birth of a baby is expected |
| When completing a worker assessment, which of the following statements applies to an entitled worker? | An entitled worker's earnings in the pay reference period will fall below the lower qualifying earnings threshold |
| Which of the following is a condition that must be satisfied for a UK pension scheme to be classed as a qualifying pension scheme for automatic enrolment? | It should be an occupational or personal pension scheme |
Created by:
brookepatrick
Popular Standardized Tests sets