• True or False
• ______A payroll register lists all employees who have earned remuneration, the amount of remuneration, the deduction, and the net amount paid for each pay period.
• _____ The trend toward outsourcing the payroll operations has weakened in recent years.
• _____ The FLSA contains detailed specifications of the methods that employers must follow in keeping time records.
• _____ Although commissions are considered payments for hours worked, in all cases they are excluded when determining the regular hourly rate.
• _____ Non discretionary bonuses are part of the determination of regular rate of pay.
• _____ Provided employees can use the on-call time for their own purposes, this time is not compensable.
• _____ The Social Security Act requires workers to obtain a new account number each time they change jobs.
• _____ Monthly depositors are required to deposit their taxes by the 15^th day of the following month.
• _____ Form 941 is used by employers to make their quarterly return of FICA taxes and withheld income taxes.
• _____ Employers file Form 941 with the IRS center of the region in which the employers principal place of business is located.
• _____ Employers who fail to file an employment tax returns are subject to both civil and criminal penalties.
• _____ In the case of a part-time employee, the employer pays a FUTA tax on only the first $3,500 of earnings (one-half the regular limit).
• _____ Retirement pay is taxable wages for FUTA purposes.
• _____ Schedule a of Form 940 only has to be completed by employers who are subject to the Title XII credit reduction.
• _____ In most states, the contribution reports and the wage information reports are filed quarterly.
• _____ Since the FUTA tax is a social security tax, it can be charged to the same expense account as the
• _____ In the adjusting entry to accrue wages at the end of the accounting period, there is no need to credit any tax withholding accounts.

_____ Since vacation time is paid when used, there is no need to accrue this time in a liability account at the end of each accounting period