APA CPP-Remote Certified Payroll Professional Online Training
APA CPP-Remote Online Training
The questions for CPP-Remote were last updated at Jul 20,2025.
- Exam Code: CPP-Remote
- Exam Name: Certified Payroll Professional
- Certification Provider: APA
- Latest update: Jul 20,2025
Which of the following benefits is allowable in an 125 plan?
- A . Disability insurance
- B . Educational assistance
- C . 403(b)
- D . Transportation fringe benefits
The employer must withhold FICA and federal income taxes, and pay FUTA tax, when the employee’s tips exceed what amount?
- A . $50 per month
- B . $50 per year
- C . $20 per month
- D . $20 per year
Which of the following is important when planning a problem-solving meeting?
- A . Determine the detailed solution you expect to hear from the participants
- B . Begin with an overview of good time management
- C . Prepare an agenda and distribute prior to the meeting
- D . Invite the participants who will agree with your position
Which of the following factors provides system security?
- A . access level authorizations
- B . conducting "physical payouts"
- C . shared passwords
- D . segregation of duties
If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?
- A . Foreign service premium
- B . Employer-paid housing expenses
- C . Hardship allowance
- D . Income exclusions
Which of the following items determines the disposition of unclaimed wages?
- A . federal law only
- B . federal and state law
- C . no recognized procedures exist
- D . state law only
A payroll department manager should assure:
- A . appropriate training and equipment resources for staff members
- B . an independent mission statement
- C . top payment of staff
- D . immediate enactment of employee suggestions
A company has a gross payroll of $120,589.36. Federal taxes withheld are $24,117.87; combined social security and Medicare taxes withheld are $6,502.50.
What is the company’s total tax liability for this pay period?
- A . $37,122.87
- B . $30.620.37
- C . $42,568.04
- D . $61,240.74
Transactions are recorded in chronological order into books of original entry called:
- A . registers
- B . journals
- C . vouchers
- D . invoices
An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?
- A . 90.0%
- B . 5.4%
- C . 10.0%
- D . 6.2%