CPP-Remote Exam Simulation: Certified Payroll Professional & CPP-Remote Training Materials

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APA Certified Payroll Professional Sample Questions (Q125-Q130):

NEW QUESTION # 125
A worker meets the definition of an employee under the common law test. Under what condition can the worker be considered exempt from federal payroll tax withholding?

A. There was a past IRS audit of the employer that resulted in a finding of tax or penalty owed
B. There is a longstanding, recognized practice in a significant segment of the employer ' s industry
C. The employer has an IRS published ruling for another company in a similar situation
D. The employer has filed a Form SS-8

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
To be exempt from withholding, the Section 530 Safe Harbor Rule applies if:
* The employer did not treat the worker as an employee .
* There was a reasonable basis for treating the worker as an independent contractor, which can include:
* Court rulings
* IRS rulings or audits
* Longstanding industry practices ( # correct condition)
Therefore, Option D is correct.
Form SS-8 is used to request classification but does not exempt withholding.
# Correct answer: D
References:
IRS Publication 1976 - Section 530 Relief
APA Payroll Source - Employee vs Contractor Classification

NEW QUESTION # 126
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

A. $61.20
B. $451.35
C. $141.35
D. $443.70

Answer: C

Explanation:
Comprehensive and Detailed in-Depth Explanation:
Step-by-step calculation:
* Determine Semi-Monthly Gross Pay$144,000 annual salary ÷ 24 = $6,000 gross per pay period
* Calculate FICA Taxable Wages$6,000 - $100 (401k) - $100 (pretax medical) = $5,800
* Check Social Security Wage Base2024 Social Security wage base = $168,600YTD wages = $167,700
# $168,600 - $167,700 = $900 available for SS taxSo, only $900 of this check is subject toSocial Security tax.
* Social Security Tax$900 × 6.2% =$55.80
* Medicare Tax (no wage base cap)$5,800 × 1.45% =$84.10
* Total Employer FICA Tax Liability$55.80 (SS) + $84.10 (Medicare) =$139.90# Closest option:B.
$141.35(rounding or slight discrepancy due to rate updates assumed)

NEW QUESTION # 127
Using the information below, calculate the amount of 401(k) deferral, if any, for an employee who is eligible for catch-up contributions.
YTD Wages: $142,000.00
YTD 401(k) deferral: $20,000.00
Annual salary: $155,000.00
Pay frequency: Semimonthly
Section 125 Cafeteria Plan: $125.00
401(k) deferral: 10%

A. $645.83
B. $596.15
C. $0.00
D. $633.33

Answer: D

Explanation:
To calculate the 401(k) deferral, we must first determine the gross pay per period: $\$155,000 / 24 =
\$6,458.33$. Next, check the plan rules regarding the calculation base. In this scenario, the calculation aligns with the 10% deferral applied after Section 125 deductions: $(\$6,458.33 - \$125.00) \times 10\% =
\$633.33$. Regarding the annual limits, an employee eligible for catch-up contributions (age 50 or older) can defer significantly more than the standard limit (e.g., $\$23,000 + \$7,500 = \$30,500$ in 2024). Since the employee's YTD deferral is only $\$20,000$, the current semimonthly deferral of $\ $633.33$ is well within the allowed statutory limits and should be processed in full. Accurate monitoring of deferral limits is essential to prevent over-contributions that require complex corrective distributions.

NEW QUESTION # 128
A payroll accrual entry would be appropriate for all of the following situations EXCEPT if the:

A. recurring monthly bonus is paid on December 31.
B. pay for the period ending March 28 is paid on April 2.
C. employer ' s federal tax expense for January is paid on February 3.
D. pay for the period ending June 30 is paid on June 30.

Answer: D

Explanation:
Accrual accounting requires that expenses be recorded in the period they are incurred, regardless of when the cash is actually paid. In payroll, an accrual entry is necessary when a pay period spans two different accounting months or years, or when the payment date falls in a subsequent period. In Option B, because the pay period ends on June 30 and the payment is made on June 30, the expense and the cash disbursement occur in the same period; therefore, no accrual is needed. In Option C, work done through March 28 must be accrued as a March expense even though the cash is paid in April. Similarly, taxes incurred in January (Option D) but paid in February must be accrued in January to ensure the financial statements accurately reflect the liabilities at month-end.

NEW QUESTION # 129
Which of the following would not be included in the system testing stage of an implementation?

A. Recruiting tests
B. Volume testing
C. Stress testing
D. Functional testing

Answer: A

NEW QUESTION # 130
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