A restaurant keeps a payroll register showing each nonexempt employee's hours worked, wage rate, and total wages paid each pay period. Under the FLSA recordkeeping regulations, how long must that payroll record be kept? A Six years from the last entry date B Three years from the last date of entry C Two years from the last date of entry D Four years from the last entry date
Practice questions based on the PayrollOrg Fundamental Payroll Certification content outline and on federal payroll authorities including IRS Publication 15 (Circular E), Publication 15-A, Publication 15-B, the Fair Labor Standards Act, and the Consumer Credit Protection Act. FPC and CPP are marks of PayrollOrg; this site is not affiliated with or endorsed by PayrollOrg. Amounts that are adjusted each year — wage bases, contribution limits, the minimum wage, mileage and per-diem rates — are given inside the question rather than tested from memory, and state-specific rules are out of scope. Confirm the current content outline and the current-year figures from the official sources before testing.
Podcast About Editorial standards Contact Terms Privacy