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Our primary objective is to provide you with Certified Payroll Professional (CPP-Remote) actual questions to complete preparation for the test in few days. Our product includes Certified Payroll Professional real questions, desktop practice test software, and web-based practice exam. Keep reading to find out what are the specifications of these formats.
| Certification Vendor: | APA (PayrollOrg) |
|---|---|
| Exam Name: | Certified Payroll Professional (CPP) - Online Proctored |
| Exam Number: | CPP-Remote |
| Related Certifications: | Fundamental Payroll Certification (FPC) |
| Certificate Validity Period: | 5 Years (Recertification required) |
| Exam Price: | USD 410 (Members) / USD 500 (Non-Members) |
| Passing Score: | Scaled scoring (typically 300 out of 400 to pass) |
| Exam Duration: | 240 minutes |
| Exam Format: | Multiple Response, Multiple Choice |
| Real Exam Qty: | 190 (165 scored + 25 pretest) |
| Available Languages: | English |
| Sample Questions: | APA CPP-Remote Sample Questions |
| Exam Way: | Online (Proctored by Pearson VUE) or at a Test Center |
| Pre Condition: | Candidates must meet specific criteria based on payroll experience and education points (e.g., 3 years of payroll experience) to be eligible to sit for the exam. |
| Official Syllabus URL: | https://payroll.org/cpp/ |
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APA CPP-Remote Certification Exam covers a wide range of topics related to payroll management, including payroll processing, taxes, compliance, benefits, and more. CPP-Remote exam consists of 190 multiple-choice questions and is timed at four hours. Candidates must achieve a passing score of 300 or higher to earn the CPP designation. CPP-Remote Exam is rigorous and requires a thorough understanding of payroll principles and practices, making it an excellent credential for professionals looking to advance their careers in the field.
NEW QUESTION # 40
According to ACH Operating Rules, the following employee information is part of a "single entry reversal" EXCEPT:
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Asingle entry reversalis used to correct a payroll error by referencing:
* Employee'srouting number
* Account number
* Account type(e.g., checking/savings)
Partial deposit amountsare not included because reversals must match the original transactionexactly.
Partial amounts must be handled via separate entries.
NEW QUESTION # 41
The effective minimum hourly rate that tipped employees must receive is which of the following?
Answer: B
NEW QUESTION # 42
In order to provide qualified transportation fringe benefits to employees, which of the following conditions is required?
Answer: A
Explanation:
Qualified transportation fringe benefits under IRS Section 132(f) include transit passes, qualified parking, and transportation in a " commuter highway vehicle. " For a vehicle to qualify as a commuter highway vehicle, it must have a seating capacity of at least 6 adults (not including the driver). Furthermore, the IRS requires that at least 80% of the vehicle ' s mileage must be for transporting employees between their residences and their place of employment (commuting), and during those trips, the number of employees transported must be at least 50% of the adult seating capacity. While Option D mentions a 60% requirement (which is a common distractor in CPP exams), the fundamental rule involves strict mileage and capacity usage. Note that transit benefits are no longer deductible for employers under the TCJA but remain excludable from employee income up to monthly limits.
NEW QUESTION # 43
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
Answer: A
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 # 44
How much group-term life insurance, if any, will be included in the employee's income in September?
* Age as of August 20th: 50
* Annual salary: $72,000.00
* Pay frequency: Monthly
* Pay raise in July: $1,200.00
* Employer provided GTL insurance: $50,000.00
Answer: C
Explanation:
Under Internal Revenue Code Section 79, the IRS provides a specific tax exclusion for employer-provided group-term life insurance (GTL) coverage. The first $50,000 of the face value of such a policy is completely excluded from an employee ' s taxable income. Taxable income is only imputed to the employee when the total coverage provided by the employer exceeds this $50,000 threshold. In this scenario, the employer is providing a benefit exactly equal to $50,000. Because the coverage does not surpass the statutory limit, there is no " excess coverage " to value using the IRS Premium Table (Table I). Consequently, the amount to be included in the employee's gross income for the month of September is $0.00. Had the coverage been higher, the value of the excess would be subject to Social Security and Medicare taxes, even if the premiums were paid entirely by the employer.
NEW QUESTION # 45
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