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APA Certified Payroll Professional Sample Questions (Q92-Q97):

NEW QUESTION # 92
The penalty for failure to withhold wages under a federal tax levy notice is:

A. 75% of the amount not withheld
B. 50% of the amount not withheld
C. 150% of the amount not withheld
D. 100% of the amount not withheld

Answer: B

NEW QUESTION # 93
All of the following components must be maintained in the employee master data file EXCEPT:

A. service date
B. work location
C. dependent's name
D. job classification

Answer: C

Explanation:
Comprehensive and Detailed in-Depth Explanation:
Theemployee master fileincludes data relevant to employment, tax, and payroll purposes - likeservice date, job role, andlocation. However,dependent namesarenot required, unless benefits administration is integrated.

NEW QUESTION # 94
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?

A. Employee is exempt from federal income tax
B. A special Form W-4 is required each year for that employee
C. Employee may have been hired in violation of child labor laws
D. The employer may be able to suspend deductions of Social Security and Medicare

Answer: C

NEW QUESTION # 95
Which of the following would NOT be defined as a tax-deferred benefit?

A. 403(b) pretax contributions
B. 401(k) pretax contributions
C. 125 pretax contributions
D. Non qualified plan contributions

Answer: C

NEW QUESTION # 96
The annual "bright-line" salary test to meet the definition of exempt under the FLSA is:

A. $100,000
B. $45,500
C. $50,000
D. $90,000

Answer: A

NEW QUESTION # 97
......

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Reliable CPP-Remote Learning guide Materials are the best for you - TestPassKing

New APA CPP-Remote Exam Objectives, Latest CPP-Remote Exam Camp

APA Certified Payroll Professional Sample Questions (Q92-Q97):

New CPP-Remote Instant Download Free PDF | Valid New CPP-Remote Exam Objectives: Certified Payroll Professional

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