CPP CERTIFIED PAYROLL PROFESSIONAL EXAM 2025-
2026 ACTUAL EXAM 400 QUESTIONS AND CORRECT
DETAILED ANSWERS
,Counseling is appropriate a. salaries have been frozen.
when:
a. salaries have
beenfrozen.
b. introducing a
newprocedure.
c. explaining tax
lawchanges.
d. orienting
newemployees.
In addition to the accuracy- 75%
related penalty for
underpayment of taxes, if the
underpayment of taxes is due
to fraud, the IRS may asses
an additional penalty of:
, Wednesday or Friday under the semiweekly rules.
If an employer's total tax
liability for the lookback
period is $75,000.00, a tax
liability less than $100,000
must be deposited no later
than:
Terms in this set (140)
2026 ACTUAL EXAM 400 QUESTIONS AND CORRECT
DETAILED ANSWERS
,Counseling is appropriate a. salaries have been frozen.
when:
a. salaries have
beenfrozen.
b. introducing a
newprocedure.
c. explaining tax
lawchanges.
d. orienting
newemployees.
In addition to the accuracy- 75%
related penalty for
underpayment of taxes, if the
underpayment of taxes is due
to fraud, the IRS may asses
an additional penalty of:
, Wednesday or Friday under the semiweekly rules.
If an employer's total tax
liability for the lookback
period is $75,000.00, a tax
liability less than $100,000
must be deposited no later
than:
Terms in this set (140)
