Fundamental Payroll Certification (FPC) Practice Exam

Employees must receive their pay statements at or before the time of payment to ensure they are fully informed about their earnings for the pay period. This requirement is essential for transparency in payroll practices and allows employees to verify their wages, deductions, and any other pay-related information accurately at the time they are actually compensated. Providing pay statements at the moment of payment is intended to enhance understanding and can prevent misunderstandings regarding compensation.

Receiving statements after the payment period ends, only once a month, or on a specific day (like the first Friday) does not align with legal requirements, as these options could create delays that hinder employees' ability to review their pay right as it is issued. Ensuring that pay statements accompany the payment process reinforces the obligation of employers to maintain clear communication and accurate record-keeping regarding employee compensation.