Free C-10 Practice Questions: Employment, Payroll & Safety
60 free questions with answers, explanations and the source for each. Answer one to see why. No sign-up.
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Under California law, a standard earnings withholding order for an ordinary debt may take no more than the lesser of 20% of the employee's weekly disposable earnings or:
CCP 706.050(a): the disposable earnings subject to an earnings withholding order for a workweek shall not exceed the lesser of twenty percent of disposable earnings for that week, or forty percent of the amount by which those earnings exceed 48 times the state minimum hourly wage (the local minimum wage is used where it is higher).
Source: Cal. Code Civ. Proc. §706.050
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Unemployment insurance benefits are for workers who:
Unemployment benefits generally cover eligible workers who lose work through no fault of their own.
Source: CA Unemployment Insurance
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Under Labor Code section 208, an employee who quits (and does not request that final wages be mailed) is to be paid at:
Section 208 provides that an employee who quits shall be paid at the office or agency of the employer in the county where the employee has been performing labor.
Source: Labor Code 208
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SDI (State Disability Insurance) and PIT (Personal Income Tax) are:
SDI and PIT are withheld from employee wages; the employer withholds and remits them to the EDD.
Source: CA EDD state payroll taxes
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Under Labor Code 226.8, willful misclassification of an individual as an independent contractor can result in:
Labor Code 226.8 makes willful misclassification of an individual as an independent contractor unlawful and subjects the employer to a civil penalty of not less than five thousand dollars ($5,000) and not more than fifteen thousand dollars ($15,000) for each violation.
Source: CA misclassification penalties
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Labor Code 2775 (the "ABC test") decides whether a person providing labor or services for remuneration is:
Labor Code 2775(b): a person providing labor or services for remuneration is considered an employee rather than an independent contractor unless the hiring entity demonstrates that all of the listed conditions are satisfied.
Source: AB 5 (ABC test)
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The public-works apprentice-to-journeyman ratio is:
Labor Code 1777.5(g): in no case shall the ratio be less than one hour of apprentice work for every five hours of journeyman work.
Source: Labor Code §1777.5(g)
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How often must a California employer file the EDD's Quarterly Contribution Return and Report of Wages (DE 9) together with its continuation (DE 9C)?
The EDD employer guide: file a Quarterly Contribution Return and Report of Wages (DE 9) to reconcile the tax and withholding amounts with your deposits for the quarter.
Source: Cal. Unemp. Ins. Code §1088; EDD DE 9 / DE 9C
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Operating with employees but WITHOUT required workers' compensation insurance results in:
Failure to maintain required workers' compensation coverage automatically suspends the license and can trigger penalties.
Source: B&P §7125.2
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On a public works project, workers must be paid:
Labor Code 1771: workers on public works must be paid not less than the general prevailing rate of per diem wages for work of a similar character in the locality where the work is performed.
Under Labor Code 203, when final wages are willfully paid late, the employee's wages continue as a penalty until paid, for a period capped at:
Labor Code 203(a): the wages of the employee continue as a penalty from the due date at the same rate until paid or until an action is commenced, but they shall not continue for more than 30 days.
Source: Labor Code §203
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The itemized wage statement an employer must give under Labor Code section 226 includes, among the mandatory items:
Section 226(a)(8) expressly requires the wage statement to show the name and address of the legal entity that is the employer.
Source: Labor Code 226(a)
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The required sexual harassment training for supervisory employees is at least:
Government Code 12950.1(a): an employer with five or more employees shall provide at least two hours of training to all supervisory employees and at least one hour to all nonsupervisory employees.
Source: Gov. Code §12950.1
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California double-time (2x) is generally owed for hours worked over ___ in a workday:
Over 12 hours in a workday is paid at double time.
Source: CA Labor Code / IWC
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Employers must report new employees to the EDD within:
New and rehired employees must generally be reported to the EDD within 20 calendar days of starting work.
Source: EDD New Employee Registry
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Under Title 8 section 3395, an employee taking a preventative cool-down rest in the shade shall not be ordered back to work until symptoms have abated, and in no event in less than:
Title 8 section 3395(d): an employee taking a preventative cool-down rest shall not be ordered back to work until any signs or symptoms of heat illness have abated, but in no event less than 5 minutes in addition to the time needed to access the shade.
Source: Cal/OSHA Title 8 §3395(d)(3)
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Under Title 8 section 3395, the outdoor temperature at which an employer must implement high-heat procedures is when the temperature equals or reaches:
Title 8 section 3395 says the employer shall implement high-heat procedures when the temperature equals or exceeds 95 degrees Fahrenheit.
Source: T8 3395
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Which federal form does an employer file each quarter to report wages paid, federal income tax withheld, and Social Security and Medicare (FICA) taxes?
The IRS employer guide: file Form 941 for each quarter (for example, for the fourth quarter of the previous calendar year) and deposit any undeposited income, social security, and Medicare taxes.
Source: IRS Form 941; 26 CFR §31.6011(a)-4
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Employers must provide sexual harassment prevention training if they have:
Government Code 12950.1(a): an employer having five or more employees shall provide sexual harassment training: at least two hours to supervisory employees and at least one hour to nonsupervisory employees.
Source: Gov. Code §12950.1 (SB 1343)
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The New Employee Registry (new-hire report) is submitted to:
The New Employee Registry report is submitted to the EDD.
Source: EDD New Employee Registry
21 / 60
Which statement about the FICA Medicare tax is correct?
The employee Medicare rate is 1.45% and, unlike Social Security, it applies to all covered wages with no annual wage-base limit.
Source: FICA; 26 U.S.C. §3101(b)
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A contractor's DIR public works registration must be renewed every year. Under Labor Code 1725.5, the annual renewal fee is due:
Labor Code 1725.5(a)(1)(A): the contractor registers with the Department of Industrial Relations, pays an initial application fee, and pays an annual renewal fee on or before July 1 of each year thereafter.
Source: Labor Code 1725.5; CCR Title 8 16410
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Federal law requires employers to verify work eligibility using:
Employers use Form I-9 to verify a new hire's identity and work authorization.
Source: Federal (Form I-9)
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California prevailing wage requirements apply to public works projects over:
Labor Code 1771: except for public works projects of one thousand dollars ($1,000) or less, workers on public works must be paid not less than the general prevailing rate of per diem wages for work of a similar character in the locality.
Source: Labor Code §1771
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Sexual harassment prevention training must be repeated:
Government Code 12950.1(a): each covered employer shall provide sexual harassment training and education to each employee in California once every two years.
Source: Gov. Code §12950.1
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Construction Safety Orders section 1509 requires every employer to maintain an effective Injury and Illness Prevention Program in accordance with Title 8 section:
Title 8 section 1509(a): every employer shall establish, implement and maintain an effective Injury and Illness Prevention Program in accordance with section 3203 of the General Industry Safety Orders.
Source: Cal/OSHA Title 8 §3203
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Under Labor Code 204, wages earned by an electrician in ordinary employment are due and payable on the regular paydays designated in advance by the employer:
Labor Code 204 says wages earned by any person in any employment are due and payable twice during each calendar month, on days designated in advance by the employer as the regular paydays.
Source: LAB 204
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Labor Code section 226 requires the employer to keep a copy of each itemized wage statement (or the underlying deduction record) on file for at least:
Labor Code 226(a): a copy of the statement and the record of the deductions shall be kept on file by the employer for at least three years at the place of employment or at a central location within California.
Source: Labor Code 226(a)
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Labor Code 515 lets the Industrial Welfare Commission exempt certain employees from the overtime rate. Such an exempt employee:
Labor Code 515(a): exemptions from the overtime rate may be set for executive, administrative, and professional employees who are primarily engaged in exempt duties, regularly exercise discretion and independent judgment, and earn a monthly salary equivalent to no less than two times the state minimum wage for full-time employment.
Source: Labor Code §515
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Under California law, an employer must report each newly hired (or rehired) employee to the EDD's New Employee Registry (Form DE 34) within how many days of the employee's start-of-work date?
California requires employers to report new or rehired employees to the EDD within 20 days of their start-of-work date, supporting child-support enforcement and benefit-fraud detection.
Source: CA Unemployment Insurance Code 1088.5
31 / 60
A contractor's shop sits in a city whose local minimum-wage ordinance sets a rate above the statewide minimum wage. Under Labor Code 1197, the contractor must pay employees working there:
Labor Code 1197: the minimum wage fixed by the commission or by any applicable state or local law is the minimum wage to be paid, and paying a lower wage than the minimum so fixed is unlawful.
Source: Labor Code 1197; local minimum-wage ordinance
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On the seventh day of work in a workweek, the first eight hours are paid at no less than:
Labor Code 510(a): the first eight hours worked on the seventh day of work in any one workweek shall be compensated at no less than one and one-half times the regular rate of pay.
Source: CA Labor Code / IWC
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California's Form DE 4 (Employee's Withholding Allowance Certificate) is completed by a new hire to set:
The EDD employer guide: California PIT is withheld from employee wages based on the Employee's Withholding Allowance Certificate (DE 4) on file with the employer.
Source: EDD Form DE 4; Cal. Unemp. Ins. Code §13020
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Under Labor Code 226, how much of the employee's social security number may the itemized wage statement show?
Labor Code 226(a)(7): the wage statement shows the name of the employee and only the last four digits of the social security number, or an employee identification number other than a social security number.
Source: Labor Code 226(a)
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Every California employer must establish and maintain a written:
Every CA employer must have a written IIPP.
Source: Cal/OSHA Title 8 §3203
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Under Labor Code 246, an employee shall accrue paid sick days at the rate of not less than one hour for every how many hours worked?
Labor Code 246 says an employee shall accrue paid sick days at the rate of not less than one hour per every 30 hours worked, beginning at the commencement of employment.
Source: LAB 246
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Under Labor Code 1773.1, the "per diem wages" owed on California public works include employer payments for:
Labor Code 1773.1(a): per diem wages for public works include employer payments for health and welfare, pension, vacation, travel, subsistence, and the other purposes the section lists.
Source: Labor Code 1773.1; 1773.8; 1773.9
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On public works, contractors must keep and submit:
Contractors must maintain and furnish certified payroll records on public works (submitted electronically to the DIR).
Source: Labor Code §1776
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California overtime at 1.5x is also owed for hours worked over ___ in a workweek:
Over 40 hours in a workweek is paid at 1.5x.
Source: CA Labor Code / IWC
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Under Labor Code section 226.7, when an employer fails to provide a legally required meal or rest period, the employee is owed:
Section 226.7(c) requires one additional hour of pay at the employee's regular rate of compensation for each workday a required meal or rest/recovery period is not provided.
Source: Labor Code 226.7
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An employee files a workers' compensation claim form. According to the CSLB law book, until the date the claim is accepted or rejected, the employer's liability for medical treatment is limited to:
The CSLB law book says the employer must authorize treatment within one working day of receiving the claim form, and until the date the claim is accepted or rejected, liability for medical treatment is limited to $10,000.
Source: CSLB Law Book p.47
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How is a properly registered apprentice paid on a California public works job?
Labor Code 1777.5(b)(1): every apprentice employed upon public works shall be paid the prevailing rate of per diem wages for apprentices in the trade to which the apprentice is registered, and shall work only in that craft or trade.
Source: Labor Code 1777.5
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Under FICA, the Social Security tax withheld from an employee's covered wages is what percentage?
The employee's Social Security portion of FICA is 6.2% of covered wages (the employer matches it; 12.4% combined).
Source: FICA; 26 U.S.C. §3101(a)
44 / 60
When an employee is terminated, under Labor Code 227.3 the final pay must include:
Labor Code 227.3: whenever a contract of employment or employer policy provides for paid vacations and an employee is terminated without having taken vested vacation time, all vested vacation shall be paid as wages at the final rate.
Source: Labor Code §227.3
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A non-exempt employee who works more than 5 hours is entitled to a meal break of:
A 30-minute meal period is required for a shift over 5 hours (subject to the limited six-hour waiver).
Source: Labor Code §512
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Under the ABC test, a worker is presumed an EMPLOYEE unless the hiring entity proves:
Labor Code 2775(b): the person is an employee unless the hiring entity demonstrates that all of the following conditions are satisfied: (A) free from control, (B) work outside the usual course of the hiring entity's business, and (C) customarily engaged in an independently established trade.
Source: AB 5 (ABC test)
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FICA payroll taxes fund:
FICA funds Social Security and Medicare.
Source: Federal FICA
48 / 60
Under Cal/OSHA's Heat Illness Prevention standard (Title 8 section 3395), shade must be present when the temperature is above:
Title 8 section 3395(d)(1): shade shall be present when the temperature exceeds 80 degrees Fahrenheit.
Source: Cal/OSHA Title 8 §3395(d)
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Under Labor Code section 208, an employee who is discharged must be paid final wages:
Section 208 states that every employee who is discharged shall be paid at the place of discharge.
Source: Labor Code 208
50 / 60
In California, overtime at 1.5x is generally owed for hours worked over ___ in a workday:
Labor Code 510(a): any work in excess of eight hours in one workday shall be compensated at no less than one and one-half times the regular rate of pay.
Source: CA Labor Code / IWC (daily overtime)
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An electrical contractor with 25 employees keeps records of the scheduled and periodic inspections required by its Injury and Illness Prevention Program. Under Title 8 section 3203, these records shall be maintained for at least:
Title 8 section 3203 requires records of scheduled and periodic inspections, including who conducted them, the unsafe conditions found, and the corrective action taken, to be maintained for at least one (1) year.
Source: T8 3203
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How is the FICA tax burden generally divided between the employer and the employee?
The IRS employer guide: the social security tax rate is 6.2% each for the employer and employee (12.4% total), and the Medicare rate is 1.45% each for the employee and employer (2.9% total).
Source: 26 U.S.C. §3101, §3111
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A second meal period is required when an employee works more than:
A second 30-minute meal period is required when an employee works more than 10 hours (unless validly waived in the limited under-12-hour situation).
Source: Labor Code §512
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An employee receives a ___ tax form; an independent contractor receives a ___:
The IRS employer guide: furnish each employee a completed Form W-2, and furnish Form 1099-NEC to payees for nonemployee compensation (for example, independent contractors).
Source: IRS worker classification (W-2 vs 1099)
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The federal Form W-4 that a new employee completes is used to determine:
The IRS employer guide treats Form W-4 as the form the employer uses to figure federal income tax withholding; an invalid Form W-4 must not be used for that.
Source: IRS Form W-4; 26 U.S.C. §3402
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An injured electrician receives temporary disability payments while recovering. According to the CSLB law book, these weekly payments are based upon what portion of the weekly earnings, up to a legal maximum?
The CSLB law book says temporary disability payments begin after the third day of disability and are based upon two-thirds of the weekly earnings, up to a legal maximum.
Source: CSLB Law Book p.47
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Before bidding on, being listed in a bid proposal for, or performing any public work contract, a contractor must:
Labor Code 1725.5: a contractor must be registered with the Department of Industrial Relations to be qualified to bid on, be listed in a bid proposal, or engage in the performance of any public work contract, and registration is renewed each year.
Source: Labor Code §1725.5 (DIR registration)
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According to the CSLB law book, a penalty assessment against an uninsured contractor may be the greater of twice the amount the contractor would have paid in premiums while uninsured, or:
The CSLB law book says penalties for an uninsured contractor may be the greater of twice the amount the contractor would have paid in premiums during the period it was uninsured, or $1,000 per employee employed during that same period.
Source: CSLB Law Book p.49
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On California public works, "per diem wages" (the prevailing wage) include:
Labor Code 1773.1(a): per diem wages, as used for public works, include employer payments for health and welfare, pension, vacation, travel, subsistence, apprenticeship or other training programs, and similar purposes.
Source: Labor Code 1773.1
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A California employer that has employees must carry:
Every California employer with employees must secure workers' compensation coverage (§3700); the CSLB requires proof or an exemption.