Practice payroll math with free calculation questions.
Work through 10 payroll calculation questions with instant explanations. This quiz covers FICA, Medicare, supplemental wages, FUTA, garnishments, overtime, pre-tax deductions, and gross-up math.
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These questions are built for payroll study and certification prep. Use them to practice the math behind common payroll rules before moving into full FPC or CPP review.
Question
Your payroll math score
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Start 14-day free trial Review payroll tax referenceWhat this quiz covers
FICA and Medicare
Practice Social Security wage-base limits, regular Medicare tax, and Additional Medicare Tax withholding.
Gross-to-net thinking
Work through supplemental withholding, pre-tax deductions, and gross-up calculation patterns.
Employer taxes
Review FUTA wage-base math and employer-side payroll tax concepts.
Compliance calculations
Apply overtime and ordinary creditor garnishment limits in payroll scenarios.
Useful formulas to remember
- Social Security tax: taxable Social Security wages x 6.2%, up to the annual wage base.
- Medicare tax: covered Medicare wages x 1.45%, with no regular wage-base limit.
- Gross-up: desired net pay / (1 – combined tax rate).
- Ordinary creditor garnishment: lesser of 25% of disposable earnings or disposable earnings above 30 x the federal minimum wage.
- Overtime: regular rate x 1.5 for overtime hours, unless a different compliant method applies.
Keep studying after the quiz
FPC practice
Use foundational payroll questions if you are newer to payroll or studying for the Fundamental Payroll Certification.
Try FPC questionsCPP practice
Use advanced scenario questions if you are studying for the Certified Payroll Professional exam.
Try CPP questionsPayroll reference
Review current tax concepts and source links before memorizing year-specific rates or limits.
Open tax referenceSupplemental wages
Review bonus withholding, the 22% optional flat rate, and the $1 million rule.
Read the guideBonus calculator
Estimate bonus withholding, FICA, Additional Medicare Tax, and gross-up amounts on supplemental pay.
Supplemental wage calculatorNeed more than 10 questions?
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