Enhance your Exam Preparation by using Real APA CPP-Remote Questions
Enhance your Exam Preparation by using Real APA CPP-Remote Questions
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Tags: CPP-Remote Dump, Flexible CPP-Remote Testing Engine, New CPP-Remote Exam Objectives, New CPP-Remote Exam Guide, CPP-Remote Online Training Materials
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Achieving the APA CPP-Remote Certification is a significant accomplishment for payroll professionals. It demonstrates a commitment to excellence in the field of payroll management and a dedication to staying up-to-date with the latest industry trends and best practices. Certified Payroll Professional certification is highly valued by employers and it can lead to increased job opportunities and higher salaries. Additionally, maintaining the certification requires ongoing education and professional development, which ensures that certified payroll professionals stay current with changes in the industry and continue to provide high-quality service to their employers.
Flexible APA CPP-Remote Testing Engine - New CPP-Remote Exam Objectives
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APA Certified Payroll Professional Sample Questions (Q73-Q78):
NEW QUESTION # 73
A statutory employee's pay is subject to which of the following taxes?
- A. None
- B. Social Security, Medicare and FUTA
- C. Federal income tax
- D. Federal income tax, Social Security, and Medicare
Answer: B
NEW QUESTION # 74
Portability describes the attribute of software to:
- A. Use video and audio
- B. Use telephone lines to communicate between physical locations
- C. Print output in duplex
- D. Execute on other platforms without application code modifications
Answer: D
NEW QUESTION # 75
When auditing financial statements, an auditor will use all of the following documents to validate payroll calculations EXCEPT:
- A. Payroll registers
- B. Time cards
- C. Tax deposits
- D. Deduction enrollments
Answer: D
Explanation:
Auditors validate payroll usingsource records:
* Time cards (for hours)
* Payroll registers (summary)
* Tax deposits (compliance)
Deduction enrollmentsare administrative and not used for financial statement accuracy.
NEW QUESTION # 76
During the year, three employees earned the following FICA-eligible wages:
* Employee 1:$210,000.00
* Employee 2:$30,500.00
* Employee 3:$60,000.00
What is the employer's Medicare contribution?
- A. $3,756.95
- B. $4,357.25
- C. $4,447.25
- D. $7,061.75
Answer: B
Explanation:
Comprehensive and Detailed in Depth Explanation:
#Theemployer's Medicare contributionis calculated at1.45% of all Medicare-eligible wages- there isno wage base limitfor Medicare (unlike Social Security, which caps at $160,200 in 2023 and $168,600 in 2024).
NOTE:TheAdditional Medicare Tax of 0.9%only applies toemployees earning over $200,000, and only on the portion above that threshold -it is not paid by employers.
Step-by-Step Calculation:
#Employee 1:
* Total wages: $210,000.00
* Employer Medicare: $210,000 × 1.45% =$3,045.00
#Employee 2:
* Wages: $30,500.00
* Employer Medicare: $30,500 × 1.45% =$442.25
#Employee 3:
* Wages: $60,000.00
* Employer Medicare: $60,000 × 1.45% =$870.00
Total Medicare Contribution by Employer:
$3,045.00 + $442.25 + $870.00 =$4,357.25
#Therefore, the correct answer is:B - $4,357.25
Incorrect Option Breakdown:
* A ($3,756.95):Doesn't account for all three employees.
* C ($4,447.25):Possibly includes 0.9% Additional Medicare Tax - which isnot paid by the employer.
* D ($7,061.75):Too high - may include both employer and employee sides.
NEW QUESTION # 77
For an employee earning $10.20 per hour and participating in a 401(k) plan with a deferral per pay period of
$50, compute the federal taxable wages based on the following: Biweekly pay period Regular 80 hours 4 hours overtime 3 hours double-time:
- A. $731.40
- B. $888.40
- C. $938.40
- D. $898.60
Answer: B
NEW QUESTION # 78
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