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APA CPP-Remote (Certified Payroll Professional) Certification Exam is a highly respected certification that is recognized throughout the payroll industry. Certified Payroll Professional certification is designed to provide payroll professionals with the knowledge and skills necessary to excel in their field. The APA CPP-Remote Certification Exam covers a variety of topics, including federal and state payroll laws, payroll calculations, tax deposits and filings, and other payroll-related topics.
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APA Certified Payroll Professional Sample Questions (Q57-Q62):
NEW QUESTION # 57
In a customer service situation, Payroll should:
- A. remain assertive and stays focused
- B. avoid addressing stressful issues
- C. get in the last word
- D. assure the caller everything is okay, even when it's not
Answer: A
NEW QUESTION # 58
Using the percentage method, calculate the net pay for an exempt employee based on the following information:
* YTD Wages:$62,500.00
* Annual Salary:$87,000.00
* Pay Frequency:Semi-monthly
* 401(k) Deferral:$181.25
* Section 125 Cafeteria Plan:$125.00
* Charitable Contribution:$4.17
* Form W-4 (2019):Married, 2 allowances
* State:No state income tax
- A. $2,557.20
- B. $2,656.62
- C. $2,749.40
- D. $2,792.36
Answer: B
Explanation:
Comprehensive and Detailed in Depth Explanation:
* Gross Pay per period(Semi-monthly): $87,000 / 24 = $3,625.00
* Pre-tax deductions:
* 401(k) = $181.25
* Section 125 = $125.00
* Taxable wages = $3,625 - $181.25 - $125 =$3,318.75
* Use IRS 2019 Percentage Method Table (Married, 2 allowances):
* 2 allowances = $177.00 × 2 = $354.00 per period
* Taxable after allowances: $3,318.75 - $354 = $2,964.75
* Federal Income Tax (estimate using 2019 semimonthly tables):# $570.51
* FICA Taxes:
* Social Security: $3,625 × 6.2% = $224.75
* Medicare: $3,625 × 1.45% = $52.56
* Charitable contributionsare post-tax = no impact here.
* Net Pay:$3,625 - $181.25 - $125 - $570.51 - $224.75 - $52.56 =$2,656.62
#This matchesAnswer B
NEW QUESTION # 59
Which of the following is the most logical order of events in a system implementation?
- A. Conversation, training, testing, evaluation
- B. Testing, evaluation, training, documentation
- C. Feasibility, evaluation, development, testing
- D. Training, development, testing evaluation
Answer: C
NEW QUESTION # 60
How should a manager provide negative feedback to an employee?
- A. In the privacy of an office or conference room
- B. At a department meeting
- C. On a voice-mail
- D. Through an email-message
Answer: A
NEW QUESTION # 61
An example of procedure is:
- A. Overtime is paid at double time for work performed on Sundays
- B. Employees may take unused vacation from the current year in the first quarter of the subsequent year
- C. Time cards are filed by the cost center in the records room
- D. Employees receive their hourly rate of pay for hours spent in jury service
Answer: C
NEW QUESTION # 62
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