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NEW QUESTION # 61
Using the information below, calculate the amount of 401(k) deferral, if any, for an employee who is eligible for catch-up contributions.
YTD Wages: $142,000.00
YTD 401(k) deferral: $20,000.00
Annual salary: $155,000.00
Pay frequency: Semimonthly
Section 125 Cafeteria Plan: $125.00
401(k) deferral: 10%
- A. $0.00
- B. $596.15
- C. $645.83
- D. $633.33
Answer: D
Explanation:
To calculate the 401(k) deferral, we must first determine the gross pay per period: $\$155,000 / 24 =
\$6,458.33$. Next, check the plan rules regarding the calculation base. In this scenario, the calculation aligns with the 10% deferral applied after Section 125 deductions: $(\$6,458.33 - \$125.00) \times 10\% =
\$633.33$. Regarding the annual limits, an employee eligible for catch-up contributions (age 50 or older) can defer significantly more than the standard limit (e.g., $\$23,000 + \$7,500 = \$30,500$ in 2024). Since the employee's YTD deferral is only $\$20,000$, the current semimonthly deferral of $\ $633.33$ is well within the allowed statutory limits and should be processed in full. Accurate monitoring of deferral limits is essential to prevent over-contributions that require complex corrective distributions.
NEW QUESTION # 62
All of the following tests should be completed when performing a system upgrade EXCEPT:
- A. Gap analysis
- B. Regression
- C. Integration
- D. Parallel
Answer: A
Explanation:
Gap analysis is done in the planning phase to identify what ' s missing between the current and desired system. It's not a testing type.
Testing types include:
* Parallel (compare old vs. new)
* Regression (check new code doesn't break existing)
* Integration (validate modules communicate correctly)
Reference:
The Payroll Source, Chapter 7: Payroll System Implementation
NEW QUESTION # 63
An election worker not covered by a Section 218 agreement earned $2,200.00 during the year. The mandatory reporting on Form W-2 is:
- A. Boxes 1, 3, and 5
- B. Box 1 only
- C. Boxes 1, 2, 3, 4, 5, and 6
- D. Boxes 1, 2, 3, 5, and 7
Answer: B
Explanation:
Comprehensive and Detailed in Depth Explanation:
Under IRS guidelines, election workers who are not covered under a Section 218 agreement and who earn less than $2,200 in 2023 are not subject to Social Security or Medicare (FICA) taxes .
However, once the election worker earns more than $2,200 in a year, only Federal Income Tax withholding applies , not FICA , if the worker is not covered under the Section 218 Agreement.
Thus, only Box 1 (wages, tips, other compensation) is required for W-2 reporting. Boxes 3 and 5 (Social Security and Medicare wages) and Boxes 4 and 6 (FICA taxes) are not required.
# Correct answer: A - Box 1 only
References:
IRS Publication 963 - Federal-State Reference Guide
APA Payroll Source - Government Employees and Election Workers Section
NEW QUESTION # 64
Under the FLSA, an exempt status is determined by all of the following criteria EXCEPT the employee ' s:
- A. Job title
- B. Weekly salary
- C. Level of discretionary authority
- D. Primary job duties
Answer: A
Explanation:
The job title alone does not determine exempt status . It must be based on:
* Duties test
* Salary basis test
* Salary level test The FLSA focuses on actual work performed, not titles.
Reference:
U.S. Department of Labor, FLSA Regulations (29 CFR Part 541)
The Payroll Source, Chapter 2: Wage and Hour Laws
NEW QUESTION # 65
Beth, who works for Nugget Productions, is enrolled in the company's cafeteria plan. Beth adopts a child in august, and requests a change in her election under the cafeteria plan. What is the action that may be taken?
- A. The employer will increase Beth's deduction retroactively to the child's date of birth
- B. Beth may change her election due to the change in family status
- C. There can be no change to Beth's deduction until the first quarter
- D. Nugget Products will suspend Beth's deduction until the first quarter
Answer: B
NEW QUESTION # 66
The entry to record a salary advance to an employee is:
- A. Debit salary expense, credit cash
- B. Debit cash, credit accounts receivable
- C. Debit accounts receivable, credit cash
- D. Debit salary expense, credit wages payable
Answer: C
NEW QUESTION # 67
For purposes of the FLSA, a payroll register must be retained for a period of not less than how many years?
- A. 0
- B. 1
- C. 2
- D. 3
Answer: D
NEW QUESTION # 68
Federal unemployment tax must be accrued for which of the following?
- A. Tip income under $20 per month
- B. Deceased worker's final wage payment in year of death
- C. Wages paid to federal employees
- D. Taxable group-term life
Answer: B
NEW QUESTION # 69
The form used to report wages paid to nonresident aliens that are exempt from federal income tax under a treaty is:
- A. W-8BEN
- B. 1042-S
- C. 0
- D. W-2
Answer: B
NEW QUESTION # 70
Which of the following would not be included in the job description of a payroll specialist?
- A. Calculating bonus and severance pay
- B. Entering direct deposit information
- C. Sorting checks and deposit statements for distribution
- D. Crafting policy for employee benefits
Answer: D
NEW QUESTION # 71
When defining the objectives of a system implementation, all of the following areas must be included EXCEPT:
- A. scope.
- B. time.
- C. resources.
- D. consolidation.
Answer: D
Explanation:
Successful payroll system implementation requires clearly defined objectives based on the " Project Management Triangle " . This includes " time " (Option A), which sets the deadlines and go-live dates; " scope " (Option B), which defines exactly which features and processes will be included in the new system; and " resources " (Option C), which identifies the budget, personnel, and technology required. While " consolidation " (Option D) might be a reason for implementing a new system (such as merging multiple payroll platforms into one), it is not one of the fundamental pillars used to define project objectives. Project managers must balance time, scope, and resources to prevent " scope creep " and ensure the implementation is completed within the planned parameters. Failing to define these core objectives at the outset of the project can lead to missed deadlines, budget overruns, and a system that fails to meet the organization ' s operational needs.
NEW QUESTION # 72
Employers in states failing to repay federal unemployment loans by the due date incur a FUTA tax rate increase in the first year of:
- A. 0.6%.
- B. 5.4%.
- C. 0.9%.
- D. 0.3%.
Answer: D
Explanation:
Under the Federal Unemployment Tax Act (FUTA), the standard tax rate is 6.0%, but employers generally receive a credit of up to 5.4% for state unemployment taxes (SUTA) paid timely, resulting in an effective rate of 0.6%. However, if a state has outstanding loans from the federal unemployment account for two consecutive years and fails to repay them by November 10 of the second year, the 5.4% credit is reduced. This is known as a FUTA credit reduction. For the first year of the reduction, the credit is decreased by 0.3%, which effectively increases the employer ' s FUTA tax rate for that year by 0.3%. Subsequent years of non- repayment lead to further 0.3% incremental reductions. It is critical for payroll professionals to monitor IRS announcements regarding credit reduction states to ensure accurate year-end reporting on Form 940.
NEW QUESTION # 73
All of the following items must be reported on an employee ' s Form W-2 EXCEPT:
- A. cash awards and prizes.
- B. non-accountable expense reimbursements.
- C. child support and garnishment payments.
- D. qualified moving expense payments made directly to the employee.
Answer: C
Explanation:
Form W-2 is used to report wages, tips, and other compensation paid to an employee. This includes taxable items like cash awards, prizes, and reimbursements made under a non-accountable plan (which are treated as supplemental wages). Additionally, while most moving expenses are now taxable, any payments made directly to employees for such expenses must be reported. However, child support and garnishments (Option B) are post-tax deductions. While these are tracked in the payroll system to ensure the employer complies with court orders, they do not constitute income to the employee and are not reported on Form W-2.
Their presence in payroll records serves only to document that the employer fulfilled its legal obligation to withhold and remit the funds to the appropriate agency or creditor.
NEW QUESTION # 74
In the implementation planning stage, which of the following activities documents the existing system?
- A. Current Situation Analysis
- B. Gap analysis
- C. Data mapping
- D. Project planning
Answer: A
Explanation:
Comprehensive and Detailed In-Depth Explanation:
TheCurrent Situation Analysisis the process of documenting the current state of the payroll system, workflows, processes, and integrations. It serves as the baseline to identify improvements and gaps.
* Gap analysis= Compares current vs. desired future state
* Data mapping= Aligns old data structure to new system
* Project planning= Establishes timelines, resources
NEW QUESTION # 75
Which of the following is a technique for positive motivation?
- A. Rewarding team members for their collective successes
- B. Posting defects and the perpetrator's name as an example to others
- C. Terminating a team member at the first delayed deliverable
- D. Acknowledging a team member is failing at the regular team meeting
Answer: A
NEW QUESTION # 76
An employee is paid $10.00 per hour plus a production bonus of $0.05 per unit. During the workweek, they worked 46 hours and produced 460 units. Calculate weekly gross pay under FLSA.
- A. $514.50
- B. $537.50
- C. $513.00
- D. $460.00
Answer: A
Explanation:
Comprehensive and Detailed in Depth Explanation:
* Base Pay for 46 hours:46 × $10.00 = $460.00
* Production Bonus:460 units × $0.05 = $23.00
* Total Regular Earnings (before OT calc):$460 + $23 = $483.00
* Regular Rate of Pay:$483 / 46 hrs = $10.50/hour
* Overtime Pay (6 hrs):6 × $10.50 × 0.5 = $31.50
* Total Gross Pay:$483 + $31.50 =$514.50
#So,Answer Cis correct.
NEW QUESTION # 77
Employers funding a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) and fail to provide an annual notice to eligible employees face a penalty per employee of:
- A. $11,800.00
- B. $5,850.00
- C. $2,500.00
- D. $50.00
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Under the 21st Century Cures Act , QSEHRAs must be disclosed annually to employees. Failure to notify can lead to a $50/day penalty per employee , up to $5,850 per employee per year .
References:
IRS Notice 2017-67
The Payroll Source, Chapter 6: Health Care Benefits
NEW QUESTION # 78
Employees covered under a collective bargaining agreement may be exempt from which of the following regulations?
- A. Child labor restrictions
- B. Minimum wage only
- C. Overtime only
- D. Minimum wage and overtime
Answer: C
Explanation:
While the Fair Labor Standards Act (FLSA) sets broad protections for workers, it contains specific exceptions for employees covered by a collective bargaining agreement (CBA) . Specifically, under Section 7(b)(1) and 7(b)(2) of the FLSA, employers and unions can agree to different overtime standards provided certain conditions are met, such as working a guaranteed number of hours over a 26-week or 52-week period. In these limited cases, employees may be exempt from the standard requirement to pay overtime after 40 hours in a single workweek (Option D). However, a CBA cannot waive the basic federal minimum wage (Option C) or child labor restrictions (Option B). These fundamental protections remain in place regardless of union contracts to ensure a basic floor of worker rights across the United States.
NEW QUESTION # 79
Which of the following forms is completed by an individual who is eligible for and wishes to receive advance payment of the earned income credit?
- A. W-4S
- B. W-4
- C. W-10
- D. W-5
Answer: D
NEW QUESTION # 80
Under USCIS requirements, an employer's electronic storage system for Form I-9 must provide all EXCEPT:
- A. Reasonable control to detect alteration
- B. Indexed retrieval system
- C. Ability to reproduce legible hard copies
- D. Ability to produce copies within 24 hours
Answer: D
Explanation:
Employers must provide copieswithin 3 business days, not 24 hours. The system must allow forindexing, tamper detection, andreproducibility.
NEW QUESTION # 81
What is a comparison between the balance of a ledger account for union dues and the details of that balance?
- A. A trial balance
- B. An accrual
- C. A journal
- D. A reconciliation
Answer: D
Explanation:
Areconciliationmatches ledger balances (e.g., union dues payable) with detailed activity (e.g., employee deductions). This ensures accounting integrity and accurate reporting.
NEW QUESTION # 82
Which of the following factors is NOT a consideration when establishing a shared services environment?
- A. A determination of payroll frequency
- B. An analysis of functions to be included
- C. An analysis of current processes
- D. A determination of service delivery methods
Answer: A
Explanation:
Establishing a shared services environment involves consolidating specific administrative functions, such as payroll or HR, into a single central unit to improve efficiency and reduce costs. Key considerations during the planning phase include analyzing current processes to identify improvements (Option A), determining which specific functions will be centralized (Option C), and selecting the best service delivery methods (Option D), such as the use of an internal service center or a specialized software platform. However, a " determination of payroll frequency " (Option B) is generally not a factor in establishing the shared services structure itself. Pay frequency is typically an organizational policy or a matter of state labor law compliance that the shared services center will execute regardless of its internal delivery model. Shared services focus on the how of the service delivery rather than the what of the corporate pay cycle policy.
NEW QUESTION # 83
In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?
- A. Verifying proper authorization appears on change documents
- B. Entering employee tax jurisdiction information from Form W-4
- C. Reconciling payroll bank account
- D. Preparing requisition for remitting child support deductions
Answer: C
NEW QUESTION # 84
All of the following data points would be considered logical workflow into the payroll system EXCEPT:
- A. Direct deposit information
- B. Child support order
- C. Withholding certificate
- D. Payment vouchers
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Payment vouchersare typicallyAccounts Payabledocuments, not payroll-specific inputs. All other options (A, C, D) are essential parts of payroll data flow for deductions, taxation, and payment.
NEW QUESTION # 85
Using the following information, calculate an employee's federal taxable wages:
* Gross Wages: $1,500.00
* 401(k) Deferral: $150.00
* Section 125 Cafeteria Plan: $150.00
* Charitable Contribution: $50.00
* Post-tax Long-Term Disability Premium: $7.00
- A. $1,193.00
- B. $1,200.00
- C. $1,350.00
- D. $1,143.00
Answer: A
Explanation:
Comprehensive and Detailed in Depth Explanation:
Federal taxable wages exclude:
* 401(k) deferral # pre-tax
* Section 125 Cafeteria # pre-tax
* Charitable donations # post-tax, but not deductible for payroll tax purposes
* LTD premiums (post-tax) # still included in taxable wages
Taxable Wage Calculation:
* $1,500 - $150 (401k) - $150 (Section 125) = $1,200
* Charitable contributions ($50) and LTD ($7) not excluded
* Final Taxable Wages = $1,200 - $0 = $1,200 + $0 - $7 = $1,193
# Correct answer: C - $1,193.00
References:
IRS Publication 15-B - Fringe Benefits
APA Payroll Source - Pre-tax vs Post-tax Deductions
NEW QUESTION # 86
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