CPP-Remote APA Certified Payroll Professional Free Practice Exam Questions (2025 Updated)
Prepare effectively for your APA CPP-Remote Certified Payroll Professional certification with our extensive collection of free, high-quality practice questions. Each question is designed to mirror the actual exam format and objectives, complete with comprehensive answers and detailed explanations. Our materials are regularly updated for 2025, ensuring you have the most current resources to build confidence and succeed on your first attempt.
Although a worker is considered an independent contractor by the IRS, a worker may still be classified as an employee under the FLSA regulation when:
Maintaining current job descriptions assists in all of the following management areas EXCEPT:
An employee terminated in December and repaid an overpayment in February of the following year. The entries to FICA and FITW liability accounts are:
All of the following data points are required on Form I-9 for employers using E-Verify EXCEPT:
An employee receives a bonus of $5,250.00. The employee has YTD wages of $164,600.00. What is the employer's Social Security tax liability?
When an employee is married, filing separately, what is the MAXIMUM amount of dependent care assistance?
An employee is paid $10.00 per hour plus a production bonus of $0.05 per unit. During the workweek, they worked 46 hours and produced 460 units. Calculate weekly gross pay under FLSA.
When an employer utilizes a common paymaster agreement:
Based on the following info, calculate the total deductions from the next paycheck.
YTD total wages: $28,500
Monthly salary: $3,000
Pay frequency: Biweekly
2019 Form W-4: Married, 2 allowances
401(k): $139
Pretax medical: $50
Union dues: $25
Charitable donation: $10
To have federal income tax withheld from payments received from a third-party insurer, the employee must complete:
The components of an income statement include:
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
All of the following credit transactions will not cause an out-of-balance issue for payroll transactions processed on Tuesday, but posted prior to the Friday check date EXCEPT:
Forecasting the costs and revenues associated with projects is BEST described as:
All of the following data points on the payroll register are used when reconciling the general ledger EXCEPT:
All of the following amounts should be verified when auditing annual Social Security tax updates in the payroll system EXCEPT:
A credit balance in a tax liability account at quarter end means that:
When writing reports detailing payroll developments for senior management, all of the following factors should be considered EXCEPT:
Agricultural employers are required to report annual wages and taxes withheld on Form:
Under the FLSA, how many hours in a workweek can a 14-year-old work in a food establishment while school is in session?
