Certified Payroll Professional (CPP-Remote) Free Practice Test

Question 1

All of the following steps are part of the escheatment process EXCEPT:

A. reporting unclaimed wages to the appropriate state.

B. reversing the check issued to the employee.

C. remitting unclaimed wages to the appropriate state.

D. contacting employees when checks are not cashed timely.

Correct Answer: B

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Question 2

Agricultural employers are required to report annual wages and taxes withheld on Form:

A. 940

B. 945

C. 944

D. 943

Correct Answer: D

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Question 3

Employers can be fined for violating USCIS regulations for all of the following reasons EXCEPT:

A. retaining completed Forms I-9.

B. discriminating based on immigration status.

C. committing civil document fraud.

D. failing to comply with timely review of the documents.

Correct Answer: A

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Question 4

Escheatment procedures may require employers to file annual reports containing all of the following data EXCEPT the employee ' s:

A. Uncashed check payment date

B. Abandoned check amount

C. Termination date

D. Last known address

Correct Answer: C

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Question 5

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?

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

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

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

D. Pay the employee base salary and commission only.

Correct Answer: D

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Question 6

Which of the following statements BEST represents Payroll Department internal control?

A. Payroll reviews canceled checks before passing them to Treasury.

B. Payroll stores manual checks for safekeeping.

C. Payroll bank reconciliation is performed by Treasury.

D. Payroll initiates deductions for group insurance.

Correct Answer: C

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Question 7

Form I-9 MUST be completed:

A. before employee begins work.

B. only if the employee is not a U.S. citizen.

C. within three business days of employee ' s date of hire.

D. only if the employee is a U.S. citizen.

Correct Answer: C

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Question 8

When an employee is married, filing separately, what is the MAXIMUM amount of dependent care assistance?

A. $2,500.00

B. $3,200.00

C. $5,000.00

D. $5,250.00

Correct Answer: A

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Question 9

An employee has total YTD Medicare wages of $185,000.00 and is receiving a net bonus of $40,000.00. All of the following tax rates must be considered in the gross-up calculation EXCEPT:

A. additional Medicare.

B. social security.

C. federal income.

D. Medicare.

Correct Answer: B

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Question 10

Job descriptions are NOT considered to be effective when they:

A. serve as tools for recruitment, staffing, and promotion.

B. define scope of responsibilities.

C. outline career progression.

D. provide minimum skill requirements.

Correct Answer: C

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Question 11

Which of the following items represents the results of operations of an entity for a reporting period?

A. Bank reconciliation

B. Accounting system

C. Balance sheet

D. Income statement

Correct Answer: D

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Question 12

When selecting a payroll system, which of the following tasks is completed during the project team building phase?

A. Identifying potential end users of the system

B. Executing parallel test scripts

C. Documenting the current system ' s problems

D. Soliciting bids from potential vendors

Correct Answer: A

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Question 13

Under USCIS requirements, an employer ' s electronic storage system for Form I-9 must provide all EXCEPT:

A. Ability to reproduce legible hard copies

B. Indexed retrieval system

C. Ability to produce copies within 24 hours

D. Reasonable control to detect alteration

Correct Answer: C

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APA Certified Payroll Professional (CPP-Remote) Free Practice Test