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APA CPP-Remote exam consists of 190 multiple-choice questions that must be answered within a 4-hour time frame. CPP-Remote exam covers a wide range of topics, including federal and state tax regulations, payroll systems and processes, employee benefits and compensation, and record-keeping and reporting requirements. CPP-Remote Exam is designed to be comprehensive and challenging, and candidates are encouraged to thoroughly prepare before taking it.

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APA Certified Payroll Professional Sample Questions (Q49-Q54):

NEW QUESTION # 49
An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan. How is this pretax contribution reported on the 2009 W-2?

• A. Box 12, box 13 (retirement plan)
• B. Boxes 3/5, box 12, box 13 (retirement plan)
• C. Boxes 3/5, box 13, (retirement plan)
• D. Box 1, box 3/5, box 13 (retirement plan)

Answer: B

NEW QUESTION # 50
Which of the following benefits is allowable in an 125 plan?

• A. Educational assistance
• B. Disability insurance
• C. 403(b)
• D. Transportation fringe benefits

Answer: B

NEW QUESTION # 51
The Fair Labor Standards Act specifically governs which of the following?

• A. When severance pay must be paid
• B. When holiday pay must be provided
• C. Record keeping requirements
• D. How vacation pay is accrued

Answer: C

NEW QUESTION # 52
For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:

• A. 25%
• B. 20%
• C. 28%
• D. 35%

Answer: D

NEW QUESTION # 53
Which of the following is not delegated to others?

• A. Authority
• B. Responsibility
• C. Ability
• D. Accountability

Answer: D

NEW QUESTION # 54
......

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