그 외, Itcertkr CPP-Remote 시험 문제집 일부가 지금은 무료입니다: https://drive.google.com/open?id=1TkwNAkib62TmmXx0FmSvAXNQtSakOOPh
APA인증 CPP-Remote 시험은 최근 제일 인기있는 인증시험입니다. IT업계에 종사하시는 분들은 자격증취득으로 자신의 가치를 업그레이드할수 있습니다. APA인증 CPP-Remote 시험은 유용한 IT자격증을 취득할수 있는 시험중의 한과목입니다. Itcertkr에서 제공해드리는APA인증 CPP-Remote 덤프는 여러분들이 한방에 시험에서 통과하도록 도와드립니다. 덤프를 공부하는 과정은 IT지식을 더 많이 배워가는 과정입니다. 시험대비뿐만아니라 많은 지식을 배워드릴수 있는 덤프를Itcertkr에서 제공해드립니다. Itcertkr덤프는 선택하시면 성공을 선택한것입니다.
| Certification Vendor: | APA (PayrollOrg) |
|---|---|
| Exam Name: | Certified Payroll Professional (CPP) - Online Proctored |
| Exam Number: | CPP-Remote |
| Exam Price: | USD 410 (Members) / USD 500 (Non-Members) |
| Passing Score: | Scaled scoring (typically 300 out of 400 to pass) |
| Certificate Validity Period: | 5 Years (Recertification required) |
| Exam Duration: | 240 minutes |
| Exam Format: | Multiple Choice, Multiple Response |
| Real Exam Qty: | 190 (165 scored + 25 pretest) |
| Available Languages: | English |
| Related Certifications: | Fundamental Payroll Certification (FPC) |
| 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/ |
Itcertkr의 경험이 풍부한 전문가들이APA CPP-Remote인증시험관련자료들을 계획적으로 페펙트하게 만들었습니다.APA CPP-Remote인증시험응시에는 딱 좋은 자료들입니다. Itcertkr는 최고의 덤프만 제공합니다. 응시 전APA CPP-Remote인증시험덤프로 최고의 시험대비준비를 하시기 바랍니다.
APA CPP-Remote 시험 응시 자격을 갖추려면, 지불 처리 분야에서 최소 3년 이상의 경험과 APA의 기본 급여 체계 자격증 (FPC) 또는 인증 급여 체계 전문가(CPP) 프로그램 이수 등 일정한 요구사항이 있습니다. 시험을 등록하고 지불 수수료를 지불하려면 응시자는 또한 신청서를 제출해야합니다.
질문 # 120
Using the percentage method, calculate the net pay for an exempt employee based on the following information:
* YTD Wages:$62,500.00
* Annual Salary:$87,000.00
* Pay Frequency:Semi-monthly
* 401(k) Deferral:$181.25
* Section 125 Cafeteria Plan:$125.00
* Charitable Contribution:$4.17
* Form W-4 (2019):Married, 2 allowances
* State:No state income tax
정답：C
설명：
Comprehensive and Detailed in Depth Explanation:
* Gross Pay per period(Semi-monthly): $87,000 / 24 = $3,625.00
* Pre-tax deductions:
* 401(k) = $181.25
* Section 125 = $125.00
* Taxable wages = $3,625 - $181.25 - $125 =$3,318.75
* Use IRS 2019 Percentage Method Table (Married, 2 allowances):
* 2 allowances = $177.00 × 2 = $354.00 per period
* Taxable after allowances: $3,318.75 - $354 = $2,964.75
* Federal Income Tax (estimate using 2019 semimonthly tables):# $570.51
* FICA Taxes:
* Social Security: $3,625 × 6.2% = $224.75
* Medicare: $3,625 × 1.45% = $52.56
* Charitable contributionsare post-tax = no impact here.
* Net Pay:$3,625 - $181.25 - $125 - $570.51 - $224.75 - $52.56 =$2,656.62
#This matchesAnswer B
질문 # 121
Using the percentage method, calculate the net pay for an exempt employee using the following information:
* Total YTD wages: $115,000.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2019 Form W-4: Married, 3 allowances
* 401(k) deferral: 10% of salary
정답：A
설명：
Comprehensive and Detailed In-Depth Explanation:
* Gross pay per period: $130,000 ÷ 26 = $5,000.00
* 401(k) deferral: 10% of $5,000 = $500
* Taxable wages= $5,000 - $500 = $4,500
Now using the2019 IRS Percentage Method for Married with 3 allowances:
* Each allowance = approx. $159.60 per pay period # 3 × $159.60 = $478.80
* $4,500 # $478.80 = $4,021.20 (taxable income for FIT)
* Apply IRS tax table (based on 2019 tables; simplified example):
Let's say the FIT withheld = $482.52 (approximate for this band)
Then add:
* FICA: SS ($5,000 × 6.2%) = $310.00
* Medicare ($5,000 × 1.45%) = $72.50
Deductions:
* $500 (401k)
* $482.52 (FITW)
* $310.00 + $72.50 = $382.50 (FICA total)
Total deductions# $1,365.02
Net pay= $5,000 # $1,365.02 =$3,734.98# Closest match:B. $3,729.98
질문 # 122
Which of the following forms must the employer receive as authorization to discontinue withholding under a federal tax levy notice?
정답：B
질문 # 123
When an employee is married, filing separately, what is the MAXIMUM amount of dependent care assistance?
정답：C
설명：
Comprehensive and Detailed In-Depth Explanation:
Under IRS Code Section 129 , the maximum dependent care assistance exclusion is:
* $5,000 if single or married filing jointly
* $2,500 if married filing separately
So, an employee filing as married but separately is limited to $2,500 in pre-tax dependent care benefits annually.
References:
IRS Publication 503
The Payroll Source, Chapter 3: Benefits and Taxable Compensation
질문 # 124
All of the following components are part of an employee master file EXCEPT:
정답：A
설명：
The employee master file is a permanent record that contains the static data necessary to process payroll and maintain compliance. This includes total compensation rates, the frequency of payment, and specific withholding instructions from Form W-4, such as additional withholding requested by the employee.
However, " wages eligible for 401(k) " (Option C) is a calculated, transactional value rather than a static master file component. While the master file stores the employee ' s contribution percentage or flat dollar amount , the actual eligible wages for any given period must be determined by the system based on which earnings types are configured as " 401(k) eligible " . These calculated totals are stored in the payroll register or accumulators for each pay cycle rather than the core master file.
질문 # 125
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CPP-Remote최신버전 공부문제: https://www.itcertkr.com/CPP-Remote_exam.html
그 외, Itcertkr CPP-Remote 시험 문제집 일부가 지금은 무료입니다: https://drive.google.com/open?id=1TkwNAkib62TmmXx0FmSvAXNQtSakOOPh