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APA CPP-Remote Exam is a computer-based exam that consists of 190 multiple-choice questions that are divided into six sections. The sections cover topics such as core payroll concepts, compliance, earning and deductions, taxes, management and administration, and best practices. Candidates must pass the exam with a score of 300 or higher to become certified. Certified Payroll Professional certification is valid for five years, after which candidates must recertify by taking the exam again or earning continuing education credits. The APA CPP-Remote Exam is a rigorous and challenging exam that requires a solid understanding of payroll concepts and laws, and passing the exam is a testament to a candidate's expertise and dedication to the payroll profession.

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APA CPP-Remote Exam is a certification exam that is designed for individuals who are interested in taking their career in payroll to the next level. Certified Payroll Professional certification is provided by the American Payroll Association (APA), which is a professional association that provides payroll education and networking opportunities to professionals in the payroll industry. The APA CPP-Remote Certification is one of the most widely recognized and respected certifications in the payroll industry.

APA Certified Payroll Professional Sample Questions (Q72-Q77):

NEW QUESTION # 72
Which of the following is important when planning a problem-solving meeting?

A. Prepare an agenda and distribute prior to the meeting
B. Determine the detailed solution you expect to hear from the participants
C. Invite the participants who will agree with your position
D. Begin with an overview of good time management

Answer: A

NEW QUESTION # 73
The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?

A. High school students who work over 8 hours in a day
B. Salespeople who work out of their homes
C. Retirees who return for part-time work
D. Municipal firefighters

Answer: D

NEW QUESTION # 74
Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?

A. A password
B. An interface
C. Open systems
D. A firewall

Answer: B

NEW QUESTION # 75
Which of the following forms must be submitted annually by large food and beverage establishments with monthly deposit obligations of more than $100,000?

A. 0
B. 1
C. 2
D. 3

Answer: C

NEW QUESTION # 76
Under the ACA, an employer can determine affordable coverage by using all of the following safe harbors EXCEPT the:

A. Form W-2 wages
B. Federal poverty line
C. 98% Offer Method
D. Rate of pay

Answer: C

Explanation:
Comprehensive and Detailed in Depth Explanation:
TheAffordable Care Act (ACA)defines threesafe harborsto determine if health coverage is "affordable":
* Form W-2 wages(Box 1)
* Rate of pay(hourly × 130 hours/month or salary)
* Federal Poverty Line(FPL)
These are used toavoid penalties under IRC §4980H(b).
* The98% Offer Methodisnot a safe harbor for affordability, but rather areporting simplification optionon IRS Forms 1094-C/1095-C. It allows an ALE toskip reporting certain detailsif they offer coverage to at least 98% of full-time employees.
#Correct answer isC - 98% Offer Method

NEW QUESTION # 77
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