APA CPP-Remote CPP Exam Questions Instant Access

Question 1

At least how often must ERs report noncash fringe benefits as income for federal tax withholding purposes?

Aeach pay period

Bmonthly

Cquarterly

Dannually

Answer : D

Question 2

Under the FLSA, how long are ERs required to keep records relating to wages, hours, and conditions of employment?

A3 years

B4 years or until the file is no longer active

C7 years

Dpermanently

Answer : A

Question 3

In a customer service situation, Payroll should:

Aassure the caller everything is okay, even when it is not

Bget in the last word

Cavoid addressing stressful issues

Dremain assertive and stay focused

Answer : D

Question 4

How may FIT be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the EE's pay stub, if the EE has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?

Ausing the aggregate method only

Busing the prior 12 months' tax rate

Cat the optional flat rate for all payouts at termination only

Dat the optional flat rate or using the aggregate method

Answer : D

Question 5

Upward communication involves:

Adissemination of management decisions to the staff

Binteractions between you and your manager

Cpassing information to management

Dconducting quality circle meetings

Answer : C

Question 6

Which of the following statements is CORRECT regarding a federal tax levy?

AIt does not have to be honored if any other garnishments have been served.

BIt requires a new order for each pay period.

CIt is limited only by the amount of the EE's net pay.

DIt is continued each pay period until a release of levy is received.

Answer : D

Question 7

When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the EE has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000,000?

AWithhold a flat 25% from the supplemental wages and withhold from regular wages using the appropriate table.

BWithhold a flat 25% from the supplemental wages.

CWithhold income tax as if the total were a single wage payment for a regular payroll period.

DCompute income tax withholding on the regular wages separate from the supplemental wages.

Answer : C

APA Certified Payroll Professional CPP-Remote CPP Exam Questions