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APA CPP-Remote (Certified Payroll Professional) Exam is a certification exam designed by the American Payroll Association to recognize professionals who have exhibited a mastery of payroll concepts, practices, and regulations. Certified Payroll Professional certification is highly esteemed in the payroll industry and is recognized by employers, colleagues, and clients as a mark of excellence. The CPP-Remote Exam requires extensive knowledge of payroll regulations, tax compliance, labor law, and accounting principles, among others.

Earning the APA CPP-Remote Certification demonstrates a high level of payroll knowledge and expertise, which can lead to career advancement opportunities and higher salaries. It also helps employers to identify qualified and competent payroll professionals who are committed to maintaining their knowledge and skills by adhering to the APA's ethical and professional standards. Overall, the APA CPP-Remote Exam is a valuable credential for those seeking to establish themselves as experts in the field of payroll.

APA Certified Payroll Professional Sample Questions (Q19-Q24):

NEW QUESTION # 19
With regard to employee's reported tips, the employer must:

A. report tips as wages on Form W-2 and pay the employer portions of social security and Medicare taxes
B. report taxes on tips separately when making an employment tax deposit
C. withholds and pays only the employees' portion of social security and Medicare taxes on tips
D. report and pay the employer portion of social security and Medicare taxes on the portion of cash tips above the federal minimum wage

Answer: A

NEW QUESTION # 20
The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is:

A. June 30
B. July 10
C. July 31
D. August 10

Answer: D

NEW QUESTION # 21
Under FLSA, how many hours would be paid a time and one half for the following biweekly period, assuming that the employee is a health care professional paid under the special FLSA rules?

A. 0
B. 1
C. 2
D. 3

Answer: A

NEW QUESTION # 22
Which of the following does not meet the federal definition of supplemental wages?

A. Certain stock awards
B. Paid sick leave
C. Holiday pay
D. Commissions

Answer: C

NEW QUESTION # 23
Employees are eligible for all of the following benefits through the Railroad Retirement Tax Act EXCEPT:

A. Retirement
B. Survivor
C. Disability pay
D. Workers' compensation

Answer: D

Explanation:
Comprehensive and Detailed In-Depth Explanation:
RRTA provides federal-level benefits similar to Social Security but applies specifically torailroad workers.
It includes:
* Retirement
* Disability
* Survivor benefits
Workers' compensationis covered understate laws, not RRTA.

NEW QUESTION # 24
......

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