CERTIFIED STAFFING
PROFESSIONAL PRACTICE
EXAM 100 QUESTIONS
Question 1: For A�ordable Care Act employer-shared-responsibility purposes, when is an employee generally treated as full time for a calendar month?
Choices:
1) At least 20 hours per week 2) At least 25 hours per week 3) At least 30 hours per week or 130 hours per month 4) At least 40 hours per week
Correct Answer: At least 30 hours per week or 130 hours per month
Explanation: For ACA purposes, a full-time employee generally averages at least 30 hours of service per week or 130 hours of service in a calendar month.Page 1
Question 2: A sta�ng �rm averaged 52 full-time employees and full-time- equivalent employees during the prior calendar year. What is its general ACA status for the current year?
Choices:
1) It is an applicable large employer 2) It is exempt because sta�ng �rms are excluded 3) It is an applicable large employer only if every employee is full time 4) It is exempt unless it has 100 employees
Correct Answer: It is an applicable large employer
Explanation: An employer that averaged at least 50 full-time employees, including full-time- equivalent employees, during the prior calendar year generally is an applicable large employer.
Question 3: Which workers are included when determining whether an employer
reaches the ACA applicable-large-employer threshold?
Choices:
1) Only salaried employees 2) Only employees enrolled in the health plan 3) Full-time employees plus full-time-equivalent employees 4) Only employees who worked all 12 months
Correct Answer: Full-time employees plus full-time-equivalent employees
Explanation: The ACA ALE calculation uses full-time employees and full-time-equivalent employees, not merely employees enrolled in coverage.Page 2
Question 4: An applicable large employer sponsors a self-insured health plan. Which additional ACA responsibility may apply beyond employer-shared-responsibility rules?
Choices:
1) Reporting as a provider of minimum essential coverage 2) Filing OSHA injury logs for all dependents 3) Paying unemployment tax for dependents 4) Registering the plan with the EEOC
Correct Answer: Reporting as a provider of minimum essential coverage
Explanation: Employers sponsoring self-insured group health plans can have ACA information- reporting duties as coverage providers in addition to ALE reporting duties.
Question 5: A recruiter is reviewing ACA hours of service for a variable-hour
employee. Which item generally counts toward hours of service?
Choices:
1) Only hours physically worked 2) Hours for which the employee is paid or entitled to payment for duties performed and certain paid absences 3) Only overtime hours 4) Only hours worked at the client site after 90 days Correct Answer: Hours for which the employee is paid or entitled to payment for duties performed and certain paid absences Explanation: ACA hours of service include hours for which an employee is paid or entitled to payment for performing duties and certain paid nonwork time.Page 3