CPP-Remote Practice Exam Questions with Answers Certified Payroll Professional Certification

In a leasing arrangement, which of the following is not assumed by the leasing company?

All of the following factors are advantages of having an in-house developed system EXCEPT:

Which of the following generally is excluded when computing the workers' compensation insurance premium?

Which of the following accounts has a normal debit balance?

A payroll department manager should assure:

What is the total amount reported in box 3, Social Security wages, for these employees?

Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

As part of the implementation of a new payroll system, all transactions from the most recent actual payroll are processed in the new system prior to using the system to run payrolls. This is an example of what type of testing?

For IRS purposes, the payroll register should be retained for a period of not less than how many years?

Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:

A single company of a group of related companies can file the Forms W-2 and 941 under it's EIN for all employees of all the related companies, whether or not the employees are concurrently employed, under which of the following reporting options?

Calculate the employee's gross pay under the FLSA based on the following data: Rate of pay per hour: $8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44

Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is $93 per month, and $23 per month after excluding the first $50,000 of coverage. How much is exempt from wages?

Which of the following sets of data should be maintained on the payroll master file?

In a relational database, a field is represented as:

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

An employer that deposits payroll taxes semiweekly incurs a tax liability of $55,000 on Tuesday and a liability of $110,000 on Wednesday. When should the taxes be deposited?

Documenting payroll policies and procedures will provide all of the following results EXCEPT:

Which of the following would not be included in the job description of a payroll specialist?

Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than:

All of the following steps are required when initiating direct deposit for an employee EXCEPT:

The effective minimum hourly rate that tipped employees must receive is which of the following?

A report has been requested that is NOT a standard report from the system. This type of report is called a (n):

Penalties for failure to make timely deposits are determined by:

The term Workforce Management refers to:

Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?

An employer may exclude a business reimbursement from income when the employee's expenses meet which of the following requirements?

Which of the following forms is completed by an individual who is eligible for and wishes to receive advance payment of the earned income credit?

What is the purpose of the payroll accrual entry?

A pre notification may be used when an employee:

In a customer service situation, Payroll should:

How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?