Payroll-CPP: Certified Payroll Professional

Payroll-CPP: Certified Payroll Professional practice questions, page 4 of 8, with answer review and explanations.

Question 16

Which of the following would qualify as a nontaxable fringe benefit?

  1. A payroll manager being sent to a payroll tax seminar
  2. Twenty-five dollar cash redeemable gift certificates given to employees
  3. An employee winning $1,000.00 for a safety suggestion
  4. An employee's non-working spouse traveling with the employee on company business

Question 17

All of the following benefits result from outsourcing the payroll process to a service provider EXCEPT:

  1. updates for tax laws and tax rates are provided.
  2. lower hardware expense for payroll processing.
  3. new services can be added.
  4. lower variable costs.

Question 18

Under the FLSA exemption for nursing homes, the employee worked the following hours in the biweekly period. How many overtime hours, if any, MUST be paid?

  1. 0
  2. 2
  3. 4
  4. 8

Question 19

Nonresident alien students working in the U.S. are subject to FICA tax if they have a nonimmigrant visa under:

  1. B-1
  2. F-1
  3. J-1
  4. M-1

Question 20

A semiweekly depositor has a bonus payroll with a pay date of Wednesday, October 14, resulting in a tax liability of $101,000.00. To avoid penalties, the tax deposit is due no later than:

  1. Wednesday, October 14.
  2. Thursday, October 15.
  3. Friday, October 16.
  4. Wednesday, October 21.