Ace the Certified Payroll Pro Test 2025 – Payroll Masters, Your Time to Shine!

The correct answer is B. Work Week. The work week is the basis for determining employee coverage, applying exemptions, and ensuring compliance with wage payment requirements of the Fair Labor Standards Act (FLSA). The FLSA requires that non-exempt employees be paid at least the federal minimum wage for all hours worked and receive overtime pay at one and a half times their regular rate of pay for all hours worked over 40 in a workweek. By understanding and defining the work week for each employee, employers can ensure accurate payment and adherence to FLSA regulations.

Regarding the other options:

A. Employee benefits - While important for overall compensation and employee welfare, employee benefits are not typically the basis for determining coverage, exemptions, or compliance with wage payment requirements under the FLSA.

C. Overtime rules - Overtime rules are a component of FLSA regulations but do not solely determine employee coverage, exemptions, and compliance with wage payment requirements.

D. Labor unions - Labor unions play a role in advocating for workers' rights and negotiating collective bargaining agreements, but they are not the sole basis for determining employee coverage, exemptions, or compliance with FLSA wage payment requirements.