CPP CERTIFIED PAYROLL PROFESSIONAL EXAM
PRACTICE QUESTIONS WITH CORRECT
DETAILED ANSWERS CURRENTLY TESTED AND
GRADED A+ NEW MODIFIED EXAM
What is the maximum number of hours a non exempt employee can work in a week under the
FLSA before overtime pay is due?
A. 40
B. 55
C. 80
D. 168 --CORRECT ANSWER--A. 40
Barbara is an hourly paid employee making $7.48 per hour. She is scheduled to work 35
hours a week. For the past week, Barbara worked 43 hours. Under the FLSA, what is the
minimum she must receive as gross pay?
A. 261.80
B. 332.86
C. 310.42
D. 321.64 --CORRECT ANSWER--B. 332.86
What government agency enforces the Equal Pay Act?
A. National Labor Relations Board
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,B. Equal Employment Opportunity Commission
C. Wage and Hour Division
D. Federal Trade Commission --CORRECT ANSWER--B. Equal Employee Opportunity
Commission
Which of the following conditions of employment is governed by the FLSA?
A. The frequency of pay
B. Record keeping
C. Hours worked by employees over the age of 16
D. Lunch and rest breaks --CORRECT ANSWER--B. Record keeping
What is the minimum wage that hourly paid computer professionals must be paid to be
exempt?
A. $4.25 hour
B. $10.00 hour
C. $29.96 hour
D. $27.63 hour --CORRECT ANSWER--D. . $27.63 per hour
What is the FLSA salary test for outside salespersons?
A. $425 per week
B. $250 per week
C. $455 per week
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,D. no salary minimum --CORRECT ANSWER--D. no salary minimum
Which of the following laws established minimum wage and overtime standards in the US?
A. Civil Rights Act
B. Fair Labor Standards Act
C. Age Discrimination in Employment Act
D. Federal Insurance Contributions Act --CORRECT ANSWER--B. Fair Labor Standards
Act
All of the following benefits are nontaxable fringe benefits except:
A. No additional cost services
B. Qualified employee discounts
C. Employer paid membership fees to an athletic club
D. De minimis fringes --CORRECT ANSWER--C. Employer paid membership fees to an
athletic club
All of the following benefits are working condition fringe benefits except.
A. Business use of a company car of airplane
B. Dues an membership fees to professional organizations
C. Goods used for product testing by employees
D. Dependent care assistance --CORRECT ANSWER--D. Dependent care assistance
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, All of the following benefits are de minimis fringe benefits except:
A. Occasional tickets to sporting event
B. Subscriptions to business periodicals
C. Tradition holiday gifts
D. Occasional personal use of company telephones --CORRECT ANSWER--B.
Subscriptions to business periodicals
All of the following data elements are recordkeeping requirements for the business use of
company provided vehicles except.
A. Date of trip
B. Business purpose of the trip
C. Mileage for the trip
D. Lodging expenses incurred during the trip --CORRECT ANSWER--D. Lodging expenses
incurred during the trip
The business standard mileage rate
A. 54 cents
B. 56 cents
C. 57.5 cents
D. 28 cents --CORRECT ANSWER--A. 54 cents
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PRACTICE QUESTIONS WITH CORRECT
DETAILED ANSWERS CURRENTLY TESTED AND
GRADED A+ NEW MODIFIED EXAM
What is the maximum number of hours a non exempt employee can work in a week under the
FLSA before overtime pay is due?
A. 40
B. 55
C. 80
D. 168 --CORRECT ANSWER--A. 40
Barbara is an hourly paid employee making $7.48 per hour. She is scheduled to work 35
hours a week. For the past week, Barbara worked 43 hours. Under the FLSA, what is the
minimum she must receive as gross pay?
A. 261.80
B. 332.86
C. 310.42
D. 321.64 --CORRECT ANSWER--B. 332.86
What government agency enforces the Equal Pay Act?
A. National Labor Relations Board
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,B. Equal Employment Opportunity Commission
C. Wage and Hour Division
D. Federal Trade Commission --CORRECT ANSWER--B. Equal Employee Opportunity
Commission
Which of the following conditions of employment is governed by the FLSA?
A. The frequency of pay
B. Record keeping
C. Hours worked by employees over the age of 16
D. Lunch and rest breaks --CORRECT ANSWER--B. Record keeping
What is the minimum wage that hourly paid computer professionals must be paid to be
exempt?
A. $4.25 hour
B. $10.00 hour
C. $29.96 hour
D. $27.63 hour --CORRECT ANSWER--D. . $27.63 per hour
What is the FLSA salary test for outside salespersons?
A. $425 per week
B. $250 per week
C. $455 per week
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,D. no salary minimum --CORRECT ANSWER--D. no salary minimum
Which of the following laws established minimum wage and overtime standards in the US?
A. Civil Rights Act
B. Fair Labor Standards Act
C. Age Discrimination in Employment Act
D. Federal Insurance Contributions Act --CORRECT ANSWER--B. Fair Labor Standards
Act
All of the following benefits are nontaxable fringe benefits except:
A. No additional cost services
B. Qualified employee discounts
C. Employer paid membership fees to an athletic club
D. De minimis fringes --CORRECT ANSWER--C. Employer paid membership fees to an
athletic club
All of the following benefits are working condition fringe benefits except.
A. Business use of a company car of airplane
B. Dues an membership fees to professional organizations
C. Goods used for product testing by employees
D. Dependent care assistance --CORRECT ANSWER--D. Dependent care assistance
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, All of the following benefits are de minimis fringe benefits except:
A. Occasional tickets to sporting event
B. Subscriptions to business periodicals
C. Tradition holiday gifts
D. Occasional personal use of company telephones --CORRECT ANSWER--B.
Subscriptions to business periodicals
All of the following data elements are recordkeeping requirements for the business use of
company provided vehicles except.
A. Date of trip
B. Business purpose of the trip
C. Mileage for the trip
D. Lodging expenses incurred during the trip --CORRECT ANSWER--D. Lodging expenses
incurred during the trip
The business standard mileage rate
A. 54 cents
B. 56 cents
C. 57.5 cents
D. 28 cents --CORRECT ANSWER--A. 54 cents
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