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Achieving certification as a CPP-Remote can be beneficial for payroll professionals in a variety of ways. Certified professionals are recognized by their peers and employers as having the knowledge and skills necessary to excel in their roles. Additionally, certification can lead to career advancement opportunities and increased earning potential. Employers may also prefer to hire certified payroll professionals, as it demonstrates their commitment to maintaining high standards of professionalism and expertise.

APA Certified Payroll Professional Sample Questions (Q20-Q25):

NEW QUESTION # 20
Under the FLSA, which of the following restrictions apply when hiring minors under the age 18?

A. Work cannot be performed pursuant to jobs considered hazardous by the U.S. Department of Labor
B. If the employees do not have drivers' licenses, the employer may not hire them
C. They are not subject to overtime
D. Social Security and Medicare are not deducted for the first 90 days

Answer: A

NEW QUESTION # 21
With regard to employee's reported tips, the employer must:

A. report and pay the employer portion of social security and Medicare taxes on the portion of cash tips above the federal minimum wage
B. report taxes on tips separately when making an employment tax deposit
C. withholds and pays only the employees' portion of social security and Medicare taxes on tips
D. report tips as wages on Form W-2 and pay the employer portions of social security and Medicare taxes

Answer: D

NEW QUESTION # 22
Use of which of the following contributes to the security of the payroll system?

A. Direct deposit
B. Accountable plan
C. Diplomatic leadership
D. User password

Answer: D

NEW QUESTION # 23
An employer that falls victim to a phishing scheme should review which of the following documents?

A. IRS Publication 15-B
B. IRS Publication 5027
C. Form 668-D
D. Form 1042

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
* IRS Publication 5027provides guidance onphishing, identity theft, and actions employers or individuals should take in response to fraudulent schemes.
Other options:
* Form 1042:Related to withholding on foreign persons.
* Form 668-D:Used to release a levy.
* Pub 15-B:Addresses fringe benefits-not cybersecurity.
#OnlyPublication 5027addresses employer phishing response.

NEW QUESTION # 24
Employee Cindy's employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. How should this reimbursement be reported on Cindy's 2009 federal W-2?

A. Box 12 only
B. Boxes 1, 3, 5, and 12
C. Box 1 only
D. Boxes 1, 3, and 5

Answer: D

NEW QUESTION # 25
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