CPP CERTIFIED PAYROLL PROFESSIONAL APA
MASTER EXAM 2026 QUESTION COLLECTION
PAYROLL SYSTEMS MODULE SOLVED ITEMS
AND RESPONSE KEY
◉ 2) For calculation of overtime pay Which one is not included in
the regular rate?
A. Supplemental disability payments
B. On-call pay
C. Retroactive pay
D. Vacation pay. Answer: D
◉ 3) A computer professional must be paid at least what per hour to
be exempt from overtime requirements under the FLSA?
A. Minimum wage per hour
B. 21.55 per hour
C. 27.63 per hour
D. 29.67 per hour. Answer: C
◉ 2) What is the federal minimum wage rate?
A. 4.25
,B. 5.85
C. 6.55
D. 7.25. Answer: D
◉ 3) So long as the employee's tips are enough to make up the
remainder of the minimum hourly wage What is the federal
minimum wage for tipped employee?
A. 2.01
B. 2.07
C. 2.09
D. 2.13. Answer: D
◉ 22) What is the time limit on filing an FLSA complaint with the
Wage and Hour Division?
A. 1 or 2 years
B. 2 or 3 years
C. 3 or 4 years
D. 4 or 5 years. Answer: B (standard 2, 3 for willful violations)
◉ 23) A "working condition" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price
for services offered to customers
,B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. A service the employee could deduct as a business expense if he or
she had paid for it
D. Services provided free or at reduced rates by an. Answer: C
◉ 24) A "de minimis" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price
for services offered to customers 20% of the price for services
offered to customers
B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. A service the employee could deduct as a business expense if he or
she had paid for it. Answer: B
◉ 25) A "Qualified employee discount" is?
A. Discount offered employees that's not more than 20% of the price
for services offered to customers
B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. A service the employee could deduct as a business expense if he or
she had paid for it. Answer: A
◉ 26) A "No-additional-cost services" is?
, A. Discount offered employees that's not more than 20% of the price
for services offered to customers
B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. Employer bears no substantial cost in providing the service to the
employee that is regularly offered for sale to customers. Answer: C
◉ 27) What is the maximum amount excluded from income by law
in 2025 for employer-provided parking?
A. $300.00
B. $425.00
C. $230.00
D. $325.00. Answer: D
◉ 28) What is the maximum amount excluded from income by law
in 2025 for Transit passes?
A. $300.00
B. $325.00
C. $230.00
D. $255.00. Answer: B
◉ 29) What is the maximum per round trip an employee may
receive under commuting valuation method?
MASTER EXAM 2026 QUESTION COLLECTION
PAYROLL SYSTEMS MODULE SOLVED ITEMS
AND RESPONSE KEY
◉ 2) For calculation of overtime pay Which one is not included in
the regular rate?
A. Supplemental disability payments
B. On-call pay
C. Retroactive pay
D. Vacation pay. Answer: D
◉ 3) A computer professional must be paid at least what per hour to
be exempt from overtime requirements under the FLSA?
A. Minimum wage per hour
B. 21.55 per hour
C. 27.63 per hour
D. 29.67 per hour. Answer: C
◉ 2) What is the federal minimum wage rate?
A. 4.25
,B. 5.85
C. 6.55
D. 7.25. Answer: D
◉ 3) So long as the employee's tips are enough to make up the
remainder of the minimum hourly wage What is the federal
minimum wage for tipped employee?
A. 2.01
B. 2.07
C. 2.09
D. 2.13. Answer: D
◉ 22) What is the time limit on filing an FLSA complaint with the
Wage and Hour Division?
A. 1 or 2 years
B. 2 or 3 years
C. 3 or 4 years
D. 4 or 5 years. Answer: B (standard 2, 3 for willful violations)
◉ 23) A "working condition" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price
for services offered to customers
,B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. A service the employee could deduct as a business expense if he or
she had paid for it
D. Services provided free or at reduced rates by an. Answer: C
◉ 24) A "de minimis" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price
for services offered to customers 20% of the price for services
offered to customers
B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. A service the employee could deduct as a business expense if he or
she had paid for it. Answer: B
◉ 25) A "Qualified employee discount" is?
A. Discount offered employees that's not more than 20% of the price
for services offered to customers
B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. A service the employee could deduct as a business expense if he or
she had paid for it. Answer: A
◉ 26) A "No-additional-cost services" is?
, A. Discount offered employees that's not more than 20% of the price
for services offered to customers
B. A service or an item of such small value as to make accounting for
the benefit unreasonable
C. Employer bears no substantial cost in providing the service to the
employee that is regularly offered for sale to customers. Answer: C
◉ 27) What is the maximum amount excluded from income by law
in 2025 for employer-provided parking?
A. $300.00
B. $425.00
C. $230.00
D. $325.00. Answer: D
◉ 28) What is the maximum amount excluded from income by law
in 2025 for Transit passes?
A. $300.00
B. $325.00
C. $230.00
D. $255.00. Answer: B
◉ 29) What is the maximum per round trip an employee may
receive under commuting valuation method?
