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CPP-Remote - Certified Payroll Professional

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CPP-Remote Questions and Answers

Question # 1

A company has a gross payroll of $120,589.36. Federal taxes withheld are $24,117.87; combined social security and Medicare taxes withheld are $6,502.50. What is the company's total tax liability for this pay period?









Question # 2

Which of the following is an example of a system edit?


A pop-up message alerts the user that a date entered is invalid


Firewalls are in place to guard against unauthorized Internet users


The system has a batch report writer


Step-by-step procedures are followed by the payroll specialist

Question # 3

Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:


Can be deducted on a pretax basis from regular wages


Cannot be deducted from the employee's wages because employee has a right to the payment


Can be deducted from wages on an after-tax basis


Cannot be deducted from wages at all

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