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APA CPP-Remote Exam Syllabus Topics:
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APA Certified Payroll Professional Sample Questions:
Question #1
Using the percentage method, calculate federal income tax withholding, if any, based on the following information for a nonexempt salaried employee:
Annual salary: $24,000.00
Pay frequency: Monthly
Work schedule: 40 hours per week
2025 Form W-4: Single, Step 2 NOT checked
Pretax medical insurance: $27.00
Union dues: $5.00
A. $72.30
B. $75.00
C. $0.00
D. $151.82
Question #2
Maintaining current job descriptions assists in all of the following management areas EXCEPT:
A. Training employees
B. Evaluating achievements
C. Determining department goals
D. Hiring new staff
Question #3
A semiweekly depositor has federal tax liability of $95,000.00 on Tuesday, $10,000.00 on Wednesday, and
$85,000.00 on Friday. They MUST deposit:
A. $105,000.00 by Thursday and $85,000.00 the following Wednesday.
B. $95,000.00 by the following Wednesday.
C. $95,000.00 by Friday and $95,000.00 by the following Wednesday.
D. $105,000.00 by the following Monday.
Question #4
An employee has total YTD wages of $250,000.00. On December 21, a final payment for the year was issued in the amount of $10,000.00. Calculate the total employer FICA liability for the final wage payment.
A. $290.00
B. $765.00
C. $235.00
D. $145.00
Question #5
Which of the following items is an example of an asset?
A. Employee salaries
B. Payroll system lease
C. Accounts payable
D. Accounts receivable
Solutions:
| Question #1 Correct Answer: A | Question #2 Correct Answer: C | Question #3 Correct Answer: A | Question #4 Correct Answer: D | Question #5 Correct Answer: D |
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