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APA CPP-Remote (Certified Payroll Professional) Certification Exam is a widely recognized certification exam for professionals working in the payroll field. CPP-Remote exam is designed to test the knowledge and skills of individuals in the payroll industry, and it covers a wide range of topics related to payroll processing, payroll laws and regulations, and payroll management.
APA Certified Payroll Professional Sample Questions (Q45-Q50):
NEW QUESTION # 45
Calculate the employee's gross pay under the FLSA based on the following data: Rate of pay per hour: $8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44
- A. $380.64
- B. $404.50
- C. $377.00
- D. $405.64
Answer: D
NEW QUESTION # 46
Which of the following is not likely to be in the skills set needed for a manager?
- A. Partiality
- B. Organization
- C. Planning
- D. Communications
Answer: A
NEW QUESTION # 47
Company deadlines for payroll data input documents are essential for:
- A. timely processing of the payroll
- B. accurate entry of data
- C. adequate auditing purposes
- D. guaranteeing that all information is processed
Answer: A
NEW QUESTION # 48
Under FLSA, a work week is defined as:
- A. Sunday through Saturday
- B. stated in a collective bargaining agreement
- C. a minimum of a 40-hour/5-day time frame
- D. any 7 consecutive 24-hour periods
Answer: D
NEW QUESTION # 49
When a federal tax levy is in place for an employee, the amount of the employee's wages that must be remitted to satisfy the levy is the amount remaining after the exempt amount has been subtracted from the employee's:
- A. federal taxable pay
- B. take-home pay
- C. disposable pay
- D. gross pay
Answer: C
Explanation:
Comprehensive and Detailed in-Depth Explanation:
Disposable pay= gross wages minus mandatory deductions (FIT, FICA, SIT). A federal tax levy is applied after subtracting the exempt amountfromdisposable pay.
* Not based on gross or federal taxable pay.
* IRS Publication 1494 provides exemption tables.
NEW QUESTION # 50
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