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ATLS POST TEST T EXAM 2025/2026 QUESTIONS
WITH 100% DETAILED ANSWERS
What is the minimum amount of declared tips an
employee reports each month that requires an employer to
withhold federal taxes from the employee's tips?
A. $20.00
B. $30.00
C. $40.00
D. $50.00 - ANSWER-A. $20.00
Sec 2.5
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An employee earns $849.00 semimonthly and with this
paycheck receives a $110.00 production bonus.
Deductions include $60.50 for federal income tax, $73.36
for social security and Medicare tax, $125.00 for court-
ordered child support payments, and a $25.00 credit union
payment. For this pay period, calculate the employee's
semimonthly disposable pay for a creditor garnishment. -
ANSWER-$825.14
$849.00 + $110.00 = $959.00
$959.00 - $60.50 - $73.36 = $825.14
Revenue is defined as:
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A. amounts received from sale of product or service.
B. anything of value to the company.
C. cost of goods produced for sale.
D. net worth of the company. - ANSWER-A. amounts
received from sale of product or service.
Under the FLSA, the calculation of a nonexempt
employee's regular rate of pay must include:
A. overtime in excess of FLSA requirements.
B. benefit plan contributions.
C. shift premiums.
D. de minimis holiday gifts. - ANSWER-C. shift premiums.
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An employee's gross wages are $2,000.00. Deductions
are $153.00 for social security and Medicare taxes, and
$400.00 for federal income tax. Under the CCPA
requirements, what amount can be attached for a child
support order if there is no second family and support is
not in arrears? - ANSWER-868.20
$2000.00 - $400.00 - $153.00 = $1447.00
$1447.00 * 0.60 = $868.20
ATLS POST TEST T EXAM 2025/2026 QUESTIONS
WITH 100% DETAILED ANSWERS
What is the minimum amount of declared tips an
employee reports each month that requires an employer to
withhold federal taxes from the employee's tips?
A. $20.00
B. $30.00
C. $40.00
D. $50.00 - ANSWER-A. $20.00
Sec 2.5
,2|Page
An employee earns $849.00 semimonthly and with this
paycheck receives a $110.00 production bonus.
Deductions include $60.50 for federal income tax, $73.36
for social security and Medicare tax, $125.00 for court-
ordered child support payments, and a $25.00 credit union
payment. For this pay period, calculate the employee's
semimonthly disposable pay for a creditor garnishment. -
ANSWER-$825.14
$849.00 + $110.00 = $959.00
$959.00 - $60.50 - $73.36 = $825.14
Revenue is defined as:
,3|Page
A. amounts received from sale of product or service.
B. anything of value to the company.
C. cost of goods produced for sale.
D. net worth of the company. - ANSWER-A. amounts
received from sale of product or service.
Under the FLSA, the calculation of a nonexempt
employee's regular rate of pay must include:
A. overtime in excess of FLSA requirements.
B. benefit plan contributions.
C. shift premiums.
D. de minimis holiday gifts. - ANSWER-C. shift premiums.
, 4|Page
An employee's gross wages are $2,000.00. Deductions
are $153.00 for social security and Medicare taxes, and
$400.00 for federal income tax. Under the CCPA
requirements, what amount can be attached for a child
support order if there is no second family and support is
not in arrears? - ANSWER-868.20
$2000.00 - $400.00 - $153.00 = $1447.00
$1447.00 * 0.60 = $868.20
