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CPP-Remote Exam Dumps - APA American Planning Association Questions and Answers

Question # 14

If an employee fails to furnish the employer with a Form W-4, the employer is required to withhold federal income tax at the rate of:

Options:

A.

Single and 1 allowance

B.

Single and 0 allowances

C.

Married and 0 allowances

D.

Married and 2 allowances

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Question # 15

A statutory employee's pay is subject to which of the following taxes?

Options:

A.

None

B.

Federal income tax, Social Security, and Medicare

C.

Social Security, Medicare and FUTA

D.

Federal income tax

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Question # 16

One of the key concepts in total quality management is:

Options:

A.

Management by "walking around"

B.

Employees are willing to accept responsibility

C.

Focus on customer satisfaction

D.

Frequent inspection of every phase of a production cycle

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Question # 17

Which of the following is usually considered an advantage for outsourcing payroll?

Options:

A.

All of the business needs can be met with no customizations

B.

Tax withholding updates in the system are the responsibility of the service provider

C.

The employer is relieved of all compliance responsibility

D.

Business decisions transfer to the outsource provider

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Question # 18

Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

Options:

A.

$5.93

B.

$6.42

C.

$0

D.

$5.48

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Question # 19

At least how often must employers report fringe benefits as income for federal tax withholding purposes?

Options:

A.

monthly

B.

annually

C.

quarterly

D.

each pay period

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Question # 20

How should a meeting conclude?

Options:

A.

Summarize and outline next steps

B.

Invite the participants who agree with your position to participate in the next step

C.

Critique each participant's participation prior to closing the meeting

D.

Collect the participants' personal notes for filing

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Question # 21

The BEST reason for tracking pay-related problem statistics is to enable Payroll to:

Options:

A.

justify more resources to handle more problems

B.

apologize to clients in a more professional manner

C.

identifies root causes and take actions to prevent similar recurrences

D.

direct problems to those who caused the problem

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Question # 22

In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?

Options:

A.

A special Form W-4 is required each year for that employee

B.

The employer may be able to suspend deductions of Social Security and Medicare

C.

Employee may have been hired in violation of child labor laws

D.

Employee is exempt from federal income tax

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Question # 23

In the first monthly accounting period of a company's fiscal year, which of the following occurs?

Options:

A.

Underpaid debts are "forgiven"

B.

Asset and liability accounts reflect prior year ending balance

C.

All liability accounts are reset to zero balances

D.

Asset account balances are reclassified

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Exam Code: CPP-Remote
Exam Name: Certified Payroll Professional
Last Update: Feb 22, 2025
Questions: 249
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