CPP-Remote Certified Payroll Professional Question and Answers

A repairman who is called periodically to perform maintenance on the PC's of a dental office.

A person normally employed in the mail room who comes in after hours to clean the offices.

A commissioned salesman who works from his home.

A retiree called back to work on a temporary basis

No tax was withheld on any payments

Federal Income tax was withheld on $400 in each of the four months

Social Security and Medicare taxes were withheld on the value of the premium paid by the employer

Social Security and Medicare taxes were withheld on $400 in each of the four months.

Boxes 3/5, box 12, box 13 (retirement plan)

Boxes 3/5, box 13, (retirement plan)

Box 12, box 13 (retirement plan)

Box 1, box 3/5, box 13 (retirement plan)

$380.64

$404.50

$405.64

$377.00

$448

$464

$432

$416

$5.93

$6.42

$0

$5.48

Transaction processing

Surge protection

Wide area network

Regression testing

Rewarding team members for their collective successes

Acknowledging a team member is failing at the regular team meeting

Posting defects and the perpetrator's name as an example to others

Terminating a team member at the first delayed deliverable

A parent employed by his or her child

A spouse employed by spouse

A child under age 21 employed by parent

A statutory employee

8

0

20

10

It does not have to be honored if any other garnishments have been served.

It is limited only by the amount of the employee's net pay

It is continued each pay period until a release of levy is received.

It requires a new order for each pay period.

Foreign service premium

Employer-paid housing expenses

Hardship allowance

Income exclusions

0

0.5

8

8.5

Determining the client's products and services

Establishing their client's FEIN

Leasing the buildings and fixtures

Co-employment of their client's employees

federal law only

federal and state law

no recognized procedures exist

state law only

$800.00

$869.57

$782.61

$723.07

Diplomatic

Bureaucratic

Autocratic

Participative

Accountability

Responsibility

Authority

All of the above

The employer will increase Beth's deduction retroactively to the child's date of birth

There can be no change to Beth's deduction until the first quarter

Beth may change her election due to the change in family status

Nugget Products will suspend Beth's deduction until the first quarter

reconciliation

system documentation

batch totaling

exception reporting

Benchmarking

Management by objective

Business process reengineering

Claim of right

Prepare a need analysis

Release requests for proposal (RFP's)

Schedule product demonstrations

Talk to users of the systems being considered

Provides security access and passwords to be assigned to the incumbent

Describes the experience, skills, knowledge, abilities, education, and training needed to perform the job.

Reinforces delineation between statutory employees and independent coworkers

Specifies frequency of interdepartmental meetings

pre-notification

getting authorization from the employee

receiving financial institution routing number

receiving employee's bank account number

The employer funds the workers' compensation payments

The state pays the workers' compensation payments

The wages will continue as if the employee is still working

The individual employee is responsible for his own insurance

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

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

Employee may have been hired in violation of child labor laws

Employee is exempt from federal income tax

The company has not yet paid the third party

The company has withheld too much from the employee

The company has paid to a third party more than was withheld from the employee

The company has under-deposited taxes withheld from employee wages

A company's fiscal year must not be the same as the calendar year

A company's fiscal year must be the same as the calendar year

A company may designate its fiscal year to cover 12 months that differ from the calendar year

A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar

Taxable group-term life

Wages paid to federal employees

Deceased worker's final wage payment in year of death

Tip income under $20 per month

Employee empowerment

Enabled systems

Employee self-service

Extranet

August 10

June 30

July 10

July 31

vary by wage class and compensation level

are the same for all employees

vary for some employees such as telecommuters

vary by whether the employee is paid by check or direct deposit

Communications

Planning

Organization

Partiality

The prize is a de minims gift and excluded from taxable wages

The prize represents a "gift of detached generosity" and is excluded from taxable income

The prize represents a non-accountable business expense reimbursement and is subject to FIT, FITW, FICA, and FUTA

The prize is subject to FIT, FITW, FICA, and FUTA