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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 # 31

All of the following skills would indicate an active listener EXCEPT:

Options:

A.  

expressing an opinion on the issue.

B.  

maintaining eye contact.

C.  

summarizing main ideas.

D.  

using facial expressions.

Discussion 0
Question # 32

All of the following components are part of an employee master file EXCEPT:

Options:

A.  

total compensation.

B.  

frequency of payment.

C.  

wages eligible for 401 (k).

D.  

additional withholding requested.

Discussion 0
Question # 33

What is the IRS penalty for a tax liability that is deposited six days late?

Options:

A.  

2%

B.  

5%

C.  

10%

D.  

15%

Discussion 0
Question # 34

Which of the following actions is NOT a guideline for providing effective feedback?

Options:

A.  

Listen actively

B.  

Address timely

C.  

Focus on behavior

D.  

Discuss with peers

Discussion 0
Question # 35

During the workweek, a nonexempt employee who earns $15.00 per hour worked 42 hours and attended 4 hours of qualified remedial education to improve basic skills. Under the FLSA, what are the employee ' s wages for the week?

Options:

A.  

$600.00

B.  

$630.00

C.  

$690.00

D.  

$705.00

Discussion 0
Question # 36

An employer ' s health plan must certify that it meets all of the following minimum requirements to avoid ESR liabilities EXCEPT:

Options:

A.  

providing statements to all full-time employees.

B.  

offering coverage to at least 95% of full-time employees.

C.  

meeting at least one of the three affordability safe harbors.

D.  

covering less than 60% of the total allowed cost of benefits.

Discussion 0
Question # 37

Under the FLSA, all of the following data elements are required to be retained EXCEPT:

Options:

A.  

total wages paid each pay period.

B.  

date of birth, if under age 19.

C.  

occupation of the employee.

D.  

withholding filing status.

Discussion 0
Question # 38

Which of the following statements is TRUE regarding nonqualified deferred compensation (NQDC) plans?

Options:

A.  

They can favor highly compensated employees.

B.  

They are used only for retired employees.

C.  

They are Section 403(b) plans.

D.  

They must be administered by the legal department.

Discussion 0
Question # 39

A company ' s weekly payroll register indicates gross wages in the amount of $4,000.00 with total deductions in the amount of $1,200.00. The journal entry to record the net payroll would be a credit to the payroll cash account in the amount of:

Options:

A.  

$1,200.00.

B.  

$2,800.00.

C.  

$4,000.00.

D.  

$5,200.00.

Discussion 0
Question # 40

Under the FLSA, which of the following types of payments MUST be considered when computing a nonexempt employee ' s overtime?

Options:

A.  

Paid time off

B.  

Discretionary bonuses

C.  

Business expense reimbursements

D.  

On-call pay

Discussion 0

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