Payroll-CPP: Certified Payroll Professional

Payroll-CPP: Certified Payroll Professional practice questions, page 3 of 8, with answer review and explanations.

Question 11

Cash and noncash prizes and awards made to employees for doing outstanding work are subject to which of the following taxes?

  1. FUTE only
  2. Social security and Medicare only
  3. Federal income, social security, and Medicare only
  4. FUTA, federal income, social security, and Medicare

Question 12

All of the following skills would indicate an active listener EXCEPT:

  1. expressing an opinion on the issue.
  2. maintaining eye contact.
  3. summarizing main ideas.
  4. using facial expressions.

Question 13

All of the following individuals are statutory employees EXCEPT:

  1. full-time life insurance salespersons.
  2. consultants.
  3. homeworkers.
  4. traveling salespersons.

Question 14

The effective customer service skill empathy displays all of the following actions EXCEPT:

  1. recognizing the customer's emotional state.
  2. acknowledging the customer's experience.
  3. conveying an understanding of the customer's situation.
  4. achieving a satisfactory resolution for the customer's issue.

Question 15

Which of the following items is a de minimis fringe benefit?

  1. Season tickets to sporting events
  2. First year work anniversary gift card
  3. Parking valued at $200.00 per month
  4. Occasional personal use of company telephone