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APA CPP-Remote Exam is administered online and consists of 190 multiple-choice questions. CPP-Remote exam is divided into two parts, each with a time limit of 2.5 hours. The first part of the exam focuses on payroll concepts and practices, while the second part covers compliance and regulatory issues. CPP-Remote exam is challenging and requires a thorough understanding of payroll principles, laws, and regulations.
APA CPP-Remote Certification Exam is an important certification program for payroll professionals who wish to validate their knowledge, skills, and expertise in the field. Professionals who pass the exam are recognized as being among the best in their field and may enjoy various benefits such as increased earning potential and career advancement opportunities. If you are a payroll professional looking to enhance your credentials and demonstrate your proficiency, the CPP-Remote Exam may be the perfect choice for you.
The CPP Certification Exam is available in both traditional paper-and-pencil format and online format. The online version, known as the CPP-Remote Exam, is a new option that was introduced in response to the COVID-19 pandemic. It allows candidates to take the exam from the comfort of their own home or office, using a computer with a webcam and microphone to communicate with a proctor who monitors the exam.
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APA Certified Payroll Professional Sample Questions (Q86-Q91):
NEW QUESTION # 86
Which of the following is the first step on goal-setting?
- A. Review the department members' performance appraisals
- B. Obtain salary history for all staff members
- C. Develop a plan of action
- D. Ask other department managers for copies of their written plans
Answer: C
NEW QUESTION # 87
A statutory employee's pay is subject to which of the following taxes?
- A. Federal income tax
- B. Federal income tax, Social Security, and Medicare
- C. Social Security, Medicare and FUTA
- D. None
Answer: C
NEW QUESTION # 88
Using the following information, calculate an employee's federal taxable wages:
* Gross Wages: $1,500.00
* 401(k) Deferral: $150.00
* Section 125 Cafeteria Plan: $150.00
* Charitable Contribution: $50.00
* Post-tax Long-Term Disability Premium: $7.00
- A. $1,350.00
- B. $1,143.00
- C. $1,200.00
- D. $1,193.00
Answer: D
Explanation:
Comprehensive and Detailed in Depth Explanation:
Federal taxable wages exclude:
* 401(k) deferral # pre-tax
* Section 125 Cafeteria # pre-tax
* Charitable donations # post-tax, but not deductible for payroll tax purposes
* LTD premiums (post-tax) # still included in taxable wages
Taxable Wage Calculation:
* $1,500 - $150 (401k) - $150 (Section 125) = $1,200
* Charitable contributions ($50) and LTD ($7) not excluded
* Final Taxable Wages = $1,200 - $0 = $1,200 + $0 - $7 = $1,193
# Correct answer: C - $1,193.00
References:
IRS Publication 15-B - Fringe Benefits
APA Payroll Source - Pre-tax vs Post-tax Deductions
NEW QUESTION # 89
Using the percentage method for manual payroll systems, calculate the net pay for an exempt employee based on:
* YTD wages: $164,200.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2023 Form W-4: Married filing jointly, Step 2 NOT checked, $4,000 dependent amount
* No state/local income tax
* 401(k) deferral: 11%
- A. $3,877.15
- B. $3,592.97
- C. $4,336.15
- D. $3,439.12
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
* Biweekly salary: $130,000 ÷ 26 = $5,000
* 401(k) deferral: 11% of $5,000 = $550
* FIT taxable wages: $5,000 # $550 = $4,450
* Subtract dependent credit ($4,000 ÷ 26 # $153.85) # Adjusted FIT wages = $4,296.15
* Use IRS Percentage Method (2023) for Married Filing Jointly on $4,296.15 Assuming approx. FIT withheld = $391 Add FICA:
* SS: $5,000 × 6.2% = $310
* Medicare: $5,000 × 1.45% = $72.50 # Total deductions # $550 (401k) + $391 + $382.50 = $1,323.50 Net pay = $5,000 # $1,323.50 # $3,592.97 References:
IRS Publication 15-T (2023)
The Payroll Source, Chapter 3
NEW QUESTION # 90
Employee Cindy's employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. How should this reimbursement be reported on Cindy's 2009 federal W-2?
- A. Boxes 1, 3, 5, and 12
- B. Box 1 only
- C. Box 12 only
- D. Boxes 1, 3, and 5
Answer: D
NEW QUESTION # 91
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