APA Certified Payroll Professional - CPP-Remote Exam Practice Test
Using the following information, calculate the employer's FICA tax liability for the employee's next pay period:
* YTD Wages: $167,700.00
* Pay Frequency: Semi-monthly
* Annual Salary: $144,000.00
* 401(k) Deferral: $100.00
* Pretax Medical: $100.00
* YTD Wages: $167,700.00
* Pay Frequency: Semi-monthly
* Annual Salary: $144,000.00
* 401(k) Deferral: $100.00
* Pretax Medical: $100.00
Correct Answer: D
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All of the following information is required to be reported on Form 1094-C EXCEPT:
Correct Answer: C
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What is a comparison between the balance of a ledger account for union dues and the details of that balance?
Correct Answer: C
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Under the FLSA, how many hours in a workweek can a 14-year-old work in a food establishment while school is in session?
Correct Answer: B
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Employers funding a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) and fail to provide an annual notice to eligible employees face a penalty per employee of:
Correct Answer: C
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Based on the following information, what is the total tax liability for the first payroll in January?
* Biweekly pay: $6,457.11
* Social Security: $5,299.33
* Medicare: $1,239.36
* Biweekly pay: $6,457.11
* Social Security: $5,299.33
* Medicare: $1,239.36
Correct Answer: A
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Escheatment procedures may require employers to file annual reports containing all of the following data EXCEPT the employee's:
Correct Answer: C
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The DOL can assess penalties for failing to comply with the following pay components EXCEPT:
Correct Answer: B
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Calculate the federal employer tax liability for an employee using the table below.
YTD Wages:$5,500.00
Salary:$6,250.00
Pay frequency:Monthly
YTD Wages:$5,500.00
Salary:$6,250.00
Pay frequency:Monthly
Correct Answer: A
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An employer who improperly classifies a worker's status as an independent contractor may be subject to penalties assessed by the:
Correct Answer: A
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