43 TRUE
44 CAN’T TELL
45 FALSE
46 FALSE
47 TRUE
48 CAN’T TELL
49 FALSE
50 TRUE
51 TRUE
52 TRUE
53 TRUE
54 FALSE
55 FALSE
56 FALSE
57 TRUE
58 TRUE
59 TRUE
60 CAN’T TELL
Answer explanations
For small to medium-sized businesses, outsourcing payroll operations is
almost certainly a way to save time and staff costs. Payroll-service
providers utilise specially designed computer systems, resulting in
greater speed, accuracy and flexibility than an in-house department.
Outsourcing the time-consuming burden of payroll administration
enables businesses to be more focused and productive. However, organ-
isations that outsource their payroll functions should remember that
employers are ultimately accountable for the payment of their employ-
ees’ income tax and national insurance payments and should thus
choose their provider wisely.
1) Large businesses would not benefit from outsourcing
payroll operations. (CAN’T TELL)
The first sentence of the passage establishes that the piece
is focusing on small to medium-sized businesses. While there is
Graduate and managerial level verbal reasoning tests 227
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