CPP - Certified Payroll Professional
fall 2026 practice exam questions
form 940
Employer's Annual federal unemployment tax return -
FUTA (act)
How, if at all, are payments made to employees during absence from work due to
illness under their employer's sick pay/disability plan treated for social security and
Medicare taxation?
Social Security and Medicare taxable for the first 6 calendar months
Under the FLSA, all of the following payments are included in the regular rate of
pay:
Remuneration paid employees / pay period paid
Salaries, commissions, bonuses
Room and board provided by employer
,To qualify as an executive exempt from the minimum wage and overtime
requirements of the FLSA, what must the employee's responsibilities include?
Payroll Source Section 2.4-1
Manage 2 or more full-time equivalent employees
When must an employee file a new Form W-4 in 2024 to continue exempt status
from 2023?
The Payroll Source Section 6.3-1
February 15
5. What is the minimum a nonexempt employee must be paid under the FLSA
when the employee is paid $8.00 per hour for the first 30 hours of work and $10.00
per hour for the next 20 hours of work in a workweek?
The Payroll Source Section 2.6-4
weighted avg = all differing job pay rates / total hours all jobs
[($8x30)+($10x20)] / 50 = $8.8 reg, $13.20 ot
then: ($8.8x40)+($13.2x10) = $484
$484
6. What form may employees receiving $20.00 or more in tips per month use to
report the tips to their employer?
The Payroll Source Section 3.4-27
, Form 4070, Employee’s Report of Tips to Employer
what does FLSA regulate? CROME mnemonic
Child Labor
Record Keeping
Overtime Pay
Minimum Wage
Equal Pay
to use the optional flat rate for federal income tax withholding from a supplemental
wage payment, how must supplemental wage payments be treated?
The Payroll Source Section 6.4-4
supplemental wages must be identified separately. paid at same time as regular
wage payment.
22% flat rate
9. What are disposable earnings?
The Payroll Source Section 9.1-2
net pay.
fall 2026 practice exam questions
form 940
Employer's Annual federal unemployment tax return -
FUTA (act)
How, if at all, are payments made to employees during absence from work due to
illness under their employer's sick pay/disability plan treated for social security and
Medicare taxation?
Social Security and Medicare taxable for the first 6 calendar months
Under the FLSA, all of the following payments are included in the regular rate of
pay:
Remuneration paid employees / pay period paid
Salaries, commissions, bonuses
Room and board provided by employer
,To qualify as an executive exempt from the minimum wage and overtime
requirements of the FLSA, what must the employee's responsibilities include?
Payroll Source Section 2.4-1
Manage 2 or more full-time equivalent employees
When must an employee file a new Form W-4 in 2024 to continue exempt status
from 2023?
The Payroll Source Section 6.3-1
February 15
5. What is the minimum a nonexempt employee must be paid under the FLSA
when the employee is paid $8.00 per hour for the first 30 hours of work and $10.00
per hour for the next 20 hours of work in a workweek?
The Payroll Source Section 2.6-4
weighted avg = all differing job pay rates / total hours all jobs
[($8x30)+($10x20)] / 50 = $8.8 reg, $13.20 ot
then: ($8.8x40)+($13.2x10) = $484
$484
6. What form may employees receiving $20.00 or more in tips per month use to
report the tips to their employer?
The Payroll Source Section 3.4-27
, Form 4070, Employee’s Report of Tips to Employer
what does FLSA regulate? CROME mnemonic
Child Labor
Record Keeping
Overtime Pay
Minimum Wage
Equal Pay
to use the optional flat rate for federal income tax withholding from a supplemental
wage payment, how must supplemental wage payments be treated?
The Payroll Source Section 6.4-4
supplemental wages must be identified separately. paid at same time as regular
wage payment.
22% flat rate
9. What are disposable earnings?
The Payroll Source Section 9.1-2
net pay.
