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Free Certified Payroll Professional Practice Questions

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Total Questions : 271

Start with our free CPP-Remote practice questions, carefully crafted to mirror the domains, phrasing, and difficulty of the real American Planning Association exam. Each CPP-Remote exam question comes with a detailed rationale that explains not just which answer is correct but why the others fall short. That's how concepts stick. Use the free set to benchmark yourself: identify your APA weak domains, see where you're losing marks, and build a focused study plan in minutes.

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Question # 21

The KEY issue in common paymaster determination is:

Options:

A.  

sequential employment for related companies within the same year.

B.  

concurrent employment by related companies.

C.  

employment in multiple states with the same employer.

D.  

same federal identification numbers for related companies.

Discussion 0
Question # 22

An exempt employee is paid a weekly base salary of $600.00. In one week the employee worked 46 hours and earned $500.00 in commissions. Under the FLSA, how should the employee be paid?

Options:

A.  

Pay the employee base salary and commission only.

B.  

Pay the employee base salary, six hours at straight time, and commission.

C.  

Pay the employee base salary, six hours at time-and-a-half, and commission.

D.  

Pay the employee base salary, six hours at regular rate of pay, and commission.

Discussion 0
Question # 23

The Payroll Department would provide a charitable contributions report to the Accounts Payable Department for:

Options:

A.  

SOX compliance.

B.  

auditing and sampling.

C.  

balancing and reconciliation.

D.  

next year ' s campaign budget.

Discussion 0
Question # 24

Using the percentage method, calculate the net pay for an exempt employee based on the following information:

    YTD Wages: $62,500.00

    Annual Salary: $87,000.00

    Pay Frequency: Semi-monthly

    401(k) Deferral: $181.25

    Section 125 Cafeteria Plan: $125.00

    Charitable Contribution: $4.17

    Form W-4 (2019): Married, 2 allowances

    State: No state income tax

Options:

A.  

$2,557.20

B.  

$2,656.62

C.  

$2,749.40

D.  

$2,792.36

Discussion 0
Question # 25

Which of the following fringe benefits is taxable?

Options:

A.  

An all-expense paid vacation as a twenty-year service award

B.  

The value of a business flight on an employer-provided aircraft

C.  

A service provided at no additional cost to the employer

D.  

A qualified employee discount

Discussion 0
Question # 26

Wages were scheduled to be paid on December 30, 2023. Due to a system issue, payments were processed on January 3, 2024. How should the payments be taxed?

Options:

A.  

Calculate and withhold using the 2023 tax tables and wage limits.

B.  

Calculate and withhold using the 2024 tax tables and wage limits.

C.  

Calculate and withhold using the 2023 wage limits and 2024 tax tables.

D.  

Calculate and withhold using the 2024 wage limits and 2023 tax tables.

Discussion 0
Question # 27

Employees covered under a collective bargaining agreement may be exempt from which of the following regulations?

Options:

A.  

Minimum wage and overtime

B.  

Child labor restrictions

C.  

Minimum wage only

D.  

Overtime only

Discussion 0
Question # 28

When establishing a vacation accrual, a liability account is:

Options:

A.  

credited.

B.  

debited.

C.  

deferred.

D.  

nondeferred.

Discussion 0
Question # 29

Which of the following actions should be taken when an invalid Form W-9 is received?

Options:

A.  

Do not process any payment(s) to payee until a valid form is received.

B.  

Process payee payment(s) normally.

C.  

Process payment(s) to payee with backup withholding.

D.  

Send the payee a " B " notice requesting a valid form and process payment(s) normally.

Discussion 0
Question # 30

Which of the following factors is a characteristic of an independent contractor?

Options:

A.  

Freedom from financial risk

B.  

The right to subcontract work to others

C.  

The employer provides the necessary tools

D.  

The option to participate in the employer ' s 401(k) plan

Discussion 0

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