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CPP-Remote Practice Exam Questions and Answers

Certified Payroll Professional

Last Update 1 day ago
Total Questions : 249

Certified Payroll Professional is stable now with all latest exam questions are added 1 day ago. Incorporating CPP-Remote practice exam questions into your study plan is more than just a preparation strategy.

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Question # 1

Nice Guys Inc. has a short-term disability plan, provided by a third-party insurance company, for its factory workers. Employees do not pay for this benefit. Roberta received $400 a month for four months during the six-month coverage period. How did the third-party payer tax Roberta's disability payments?

Options:

A.  

No tax was withheld on any payments

B.  

Federal Income tax was withheld on $400 in each of the four months

C.  

Social Security and Medicare taxes were withheld on the value of the premium paid by the employer

D.  

Social Security and Medicare taxes were withheld on $400 in each of the four months.

Discussion 0
Question # 2

An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan. How is this pretax contribution reported on the 2009 W-2?

Options:

A.  

Boxes 3/5, box 12, box 13 (retirement plan)

B.  

Boxes 3/5, box 13, (retirement plan)

C.  

Box 12, box 13 (retirement plan)

D.  

Box 1, box 3/5, box 13 (retirement plan)

Discussion 0
Question # 3

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

Options:

A.  

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

B.  

It is limited only by the amount of the employee's net pay

C.  

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

D.  

It requires a new order for each pay period.

Discussion 0
Question # 4

Which of the following is the most logical order of events in a system implementation?

Options:

A.  

Training, development, testing evaluation

B.  

Feasibility, evaluation, development, testing

C.  

Conversation, training, testing, evaluation

D.  

Testing, evaluation, training, documentation

Discussion 0
Question # 5

The penalty for failure to withhold wages under a federal tax levy notice is:

Options:

A.  

75% of the amount not withheld

B.  

100% of the amount not withheld

C.  

150% of the amount not withheld

D.  

50% of the amount not withheld

Discussion 0
Question # 6

The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is:

Options:

A.  

August 10

B.  

June 30

C.  

July 10

D.  

July 31

Discussion 0
Question # 7

The primary responsibility of Professional Employer Organizations is:

Options:

A.  

Determining the client's products and services

B.  

Establishing their client's FEIN

C.  

Leasing the buildings and fixtures

D.  

Co-employment of their client's employees

Discussion 0
Question # 8

Which of the following is not likely to be included in payroll documentation?

Options:

A.  

Auditors' Questionnaire

B.  

Proofing and Balancing Payroll

C.  

Tax Set Up

D.  

Correcting Errors

Discussion 0
Question # 9

Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

Options:

A.  

when the checks are delivered

B.  

on the check date

C.  

when the checks are cashed

D.  

when the checks were postmarked

Discussion 0
Question # 10

Which of the following documents proves both identity and right to work for Form I-9 verification purposes?

Options:

A.  

U.S. Passport

B.  

Social Security card

C.  

Driver's license

D.  

Birth Certificate

Discussion 0
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