CPP for 2026/2027 Exam
Questions and Answers
Updated 2026
AdministrativeBEE'sBprimaryBduties?B-
BAnswerAnBadministrativeBexemptBemployee'sBprimaryBdutiesBconsistBofBperformingBnonmanu
alBorBofficeBworkBdirectlyBrelatedBtoBtheBmanagementBofBbusinessBoperationsBofBtheBemploy
erBorBcustomers.
NondiscretionaryBbonusB-BAnswerNondiscretionaryBbonusB-
NondiscretionaryBbonusBisBaBcontractualBorBagreed-
uponBbonusBorBincentive.BNondiscretionaryBbonusesBpaidBtoBnonexemptBEE'sBAREBincludedBin
BtheBregularBrateBofBpayBinBtheBweekBearned
WorkweekB-
BAnswerAnyBfixed,BrecurringBperiodBofB168BconsecutiveBhoursB(7BdaysBtimesB24BhoursB=B168
Bhours).
WhatBisBanBIRSBlockBinBletter?B-
BAnswerIRSBlockBinBletterIRSBletterBtellsBanBERBhowBtoBwithBholdBFITBformBanBEEBnoBmater
BwhatBwasBsubmittedBonBW-4BForm
WhenBmustBIRSBlockBinBletterBbeBputBin?B-BAnswerIRSBlockBinBletterBtime45-
60BdaysBisBwhenBitBmustBbeBimplementedBandBusuallyBhasBtheBIRSBlockBinBletterBtime45-
60BdaysBisBwhenBitBmustBbeBimplementedBandBusuallyBhasBtheBdateBinBtheBletterBdateBinBt
heBletter
FLSABhighlyBcompensatedBemployee:B-BAnswerFLSABhighlyBcompensatedBemployee-
ANBEXEMPTBHIGHLYBCOMPENSATEDBEMPLOYEEBUNDERBTHEBFLSABISBANBEMPLOYEEBWHOBME
ETSBONEBOFBTHEBDUTIESBTESTSBFORBEXECUTIVE,BADMINISTRATIVEBORBPROFESSIONALBEMPLO
YEESBANDBHASBANNUALBCOMPENSATIONBOFB$107,432FLSA
FourBtypesBofBexemptBemployees:BAPESB-
BAnswerTHEBFOURBWHITEBCOLLARBTYPESBOFBEXEMPTBEMPLOYEESBAREBADMINISTRATIVE,BEXE
CUTIVE,BPROFESSIONAL,BANDBOUTSIDEBSALES.
,ProfessionalBEE'sBprimaryBduties-B-
BAnswerAnBexemptBprofessionalBemployeeBisBeitherBaBlearnedBorBcreativeBprofessional.BLearn
edBprofessionalsBworkBrequiresBadvancedBknowledge.BCreativeBprofessionalsBworkBinvolvesBinv
entionBorBtalent.
WhatBamountBcanBtippedBee'sBbeBpaid?B-
BAnswerTippedBEE'sBmayBbeBpaidBNOBLESSBthanB$2.13BperBhour.
WhenBmustBaBW4BbeBcompleted?B-
BAnswerNewBhiresBorBFITBwillBbeBsingleBandBnoBotherBadjustments.BOthersBwhenBtheirBtaxBl
iabilitiesBincrease.
ExecutiveBEE'sBprimaryBduties?B-
BAnswerTheBmanagementBofBtheBbusiness,BdirectionB2BorBmoreBfull-
timeBee's,BtheBauthorityBtoBrecommendBhiringBandBfiring.
WhatBisBtheBW4-SBform?B-
BAnswerItsBforBSickBpayBFITBwithBholding,BallowsBEE'sBtheBabilityBtoBrequestBincomeBtaxBwit
hBholdingBfromBthird-partyBsickBpay.
IfBnoBW4-SBformBisBreceived,BhowBisBFITBhandled?B-
BAnswerNoBfederalBincomeBtaxBwithBbeBwithheld.
WhatBisBtheBW4-P?B-
BAnswerWithholdingBforBPensionBorBannuityBpayments.BIfBnotBreceivedBthenBwithBholdBasBsi
ngleBnoBotherBadjustments.
WhenBisBanBamendedBW4BImplemented?B-BAnswerWhenBEEBsubmitsBanBamendedBW4B-
BmustBbeBimplementedBwithBtheBfirstBpayrollBnoBlaterBthanB30BdaysBafterBformBisBsubmitted
.
HowBcanBW4BbeBmadeBinvalid?B-
BAnswerWhenBthereBareBanyBalterations,BadditionsBorBdeletionsBtoBtheBform.BClaimingBaBflat
BdollarBorBpercentage.BVerbally
WhatBdoesBexemptBW4BformBmean?B-
BAnswerEEBsubmitsBanBexemptBW4,BtheBEEBwillBhaveBnoBFITBwithBheldBforBremainderBofBye
ar.BTheBformBexpiresBonB2/15BofBtheByearBafterBitBwasBsubmitted.
, WhatBisBaBW4?B-BAnswerEmployeesBwithholdingBcertificateBforBfederalBincomeBtax.
WhatBisBtheBminimumBweeklyBsalaryBExemptBEmployees?B-BAnswerFLSAB-
BWhiteBCollarBExemptionsBrules,BmustBbeBpaidBaBminimumBsalaryBofB$684BperBweek.BTeache
rs,BlawyersBandBattorneysBareBnotBrequiredBtoBbeBpaidBaBsalary.
WhatBisBtheBreasonableBbasisBtest?B-
BAnswerReasonableBbasisBtestBallowsBaBworkerBclassifiedBasBanBemployeeBunderBtheBcommo
nBlawBtestBtoBbeBtreatedBasBanBindependentBcontractor.
WhenBareBmealBperiodsBtimeBworked?B-
BAnswerABmealBperiodBthatBisBnotBatBleastB30BminutesBofBuninterruptedBtimeBisBtimeBworke
dBunderBtheBFLSA.
EngagedBtoBbeBwaitingB-
BAnswerTimeBworkedBbecauseBtheBemployerBrequiresBtheBemployeeBtoBwaitBtoBbeginBwork
IRSBmisclassificationBpenalties:B#2B-
BAnswerTHEBEMPLOYERBISBLIABLEBFORB100%BOFBFITBANDB100%BOFBSOCIALBSECURITYBANDB
MEDICAREB(BOTHBEMPLOYEEBANDBEMPLOYERBSHARE)BWHENBABWORKERBISBINTENTIONALLYB
MISCLASSIFIEDBASBANBINDEPENDENTBCONTRACTOR.
FederalBminimumBwageB-BAnswer$7.25
WhoBusesBeconomicBrealitiesBfactors?B-
BAnswerTHEBDOLBUSESBTHEBECONOMICBREALITIESBFACTORSBTOBDETERMINEBIFBABWORKERBIS
BANBEMPLOYEEBORBANBINDEPENDENTBCONTRACTORBUNDERBTHEB"TOBSUFFERBORBPERMITBT
OBWORK"BCONCEPT.
E-VerifyB-BAnswerInternet-
basedBverificationBsystemBthatBallowsBemployersBtoBverifyBnewBhireBidentityBandBeligibilityBto
BworkBinBtheBUS.BGovernmentBcontractorsBandBERsBinBsomeBstatesBareBrequiredBtoBuseBit.
FormBI-9B-BAnswerEmploymentBEligibilityBVerification
Questions and Answers
Updated 2026
AdministrativeBEE'sBprimaryBduties?B-
BAnswerAnBadministrativeBexemptBemployee'sBprimaryBdutiesBconsistBofBperformingBnonmanu
alBorBofficeBworkBdirectlyBrelatedBtoBtheBmanagementBofBbusinessBoperationsBofBtheBemploy
erBorBcustomers.
NondiscretionaryBbonusB-BAnswerNondiscretionaryBbonusB-
NondiscretionaryBbonusBisBaBcontractualBorBagreed-
uponBbonusBorBincentive.BNondiscretionaryBbonusesBpaidBtoBnonexemptBEE'sBAREBincludedBin
BtheBregularBrateBofBpayBinBtheBweekBearned
WorkweekB-
BAnswerAnyBfixed,BrecurringBperiodBofB168BconsecutiveBhoursB(7BdaysBtimesB24BhoursB=B168
Bhours).
WhatBisBanBIRSBlockBinBletter?B-
BAnswerIRSBlockBinBletterIRSBletterBtellsBanBERBhowBtoBwithBholdBFITBformBanBEEBnoBmater
BwhatBwasBsubmittedBonBW-4BForm
WhenBmustBIRSBlockBinBletterBbeBputBin?B-BAnswerIRSBlockBinBletterBtime45-
60BdaysBisBwhenBitBmustBbeBimplementedBandBusuallyBhasBtheBIRSBlockBinBletterBtime45-
60BdaysBisBwhenBitBmustBbeBimplementedBandBusuallyBhasBtheBdateBinBtheBletterBdateBinBt
heBletter
FLSABhighlyBcompensatedBemployee:B-BAnswerFLSABhighlyBcompensatedBemployee-
ANBEXEMPTBHIGHLYBCOMPENSATEDBEMPLOYEEBUNDERBTHEBFLSABISBANBEMPLOYEEBWHOBME
ETSBONEBOFBTHEBDUTIESBTESTSBFORBEXECUTIVE,BADMINISTRATIVEBORBPROFESSIONALBEMPLO
YEESBANDBHASBANNUALBCOMPENSATIONBOFB$107,432FLSA
FourBtypesBofBexemptBemployees:BAPESB-
BAnswerTHEBFOURBWHITEBCOLLARBTYPESBOFBEXEMPTBEMPLOYEESBAREBADMINISTRATIVE,BEXE
CUTIVE,BPROFESSIONAL,BANDBOUTSIDEBSALES.
,ProfessionalBEE'sBprimaryBduties-B-
BAnswerAnBexemptBprofessionalBemployeeBisBeitherBaBlearnedBorBcreativeBprofessional.BLearn
edBprofessionalsBworkBrequiresBadvancedBknowledge.BCreativeBprofessionalsBworkBinvolvesBinv
entionBorBtalent.
WhatBamountBcanBtippedBee'sBbeBpaid?B-
BAnswerTippedBEE'sBmayBbeBpaidBNOBLESSBthanB$2.13BperBhour.
WhenBmustBaBW4BbeBcompleted?B-
BAnswerNewBhiresBorBFITBwillBbeBsingleBandBnoBotherBadjustments.BOthersBwhenBtheirBtaxBl
iabilitiesBincrease.
ExecutiveBEE'sBprimaryBduties?B-
BAnswerTheBmanagementBofBtheBbusiness,BdirectionB2BorBmoreBfull-
timeBee's,BtheBauthorityBtoBrecommendBhiringBandBfiring.
WhatBisBtheBW4-SBform?B-
BAnswerItsBforBSickBpayBFITBwithBholding,BallowsBEE'sBtheBabilityBtoBrequestBincomeBtaxBwit
hBholdingBfromBthird-partyBsickBpay.
IfBnoBW4-SBformBisBreceived,BhowBisBFITBhandled?B-
BAnswerNoBfederalBincomeBtaxBwithBbeBwithheld.
WhatBisBtheBW4-P?B-
BAnswerWithholdingBforBPensionBorBannuityBpayments.BIfBnotBreceivedBthenBwithBholdBasBsi
ngleBnoBotherBadjustments.
WhenBisBanBamendedBW4BImplemented?B-BAnswerWhenBEEBsubmitsBanBamendedBW4B-
BmustBbeBimplementedBwithBtheBfirstBpayrollBnoBlaterBthanB30BdaysBafterBformBisBsubmitted
.
HowBcanBW4BbeBmadeBinvalid?B-
BAnswerWhenBthereBareBanyBalterations,BadditionsBorBdeletionsBtoBtheBform.BClaimingBaBflat
BdollarBorBpercentage.BVerbally
WhatBdoesBexemptBW4BformBmean?B-
BAnswerEEBsubmitsBanBexemptBW4,BtheBEEBwillBhaveBnoBFITBwithBheldBforBremainderBofBye
ar.BTheBformBexpiresBonB2/15BofBtheByearBafterBitBwasBsubmitted.
, WhatBisBaBW4?B-BAnswerEmployeesBwithholdingBcertificateBforBfederalBincomeBtax.
WhatBisBtheBminimumBweeklyBsalaryBExemptBEmployees?B-BAnswerFLSAB-
BWhiteBCollarBExemptionsBrules,BmustBbeBpaidBaBminimumBsalaryBofB$684BperBweek.BTeache
rs,BlawyersBandBattorneysBareBnotBrequiredBtoBbeBpaidBaBsalary.
WhatBisBtheBreasonableBbasisBtest?B-
BAnswerReasonableBbasisBtestBallowsBaBworkerBclassifiedBasBanBemployeeBunderBtheBcommo
nBlawBtestBtoBbeBtreatedBasBanBindependentBcontractor.
WhenBareBmealBperiodsBtimeBworked?B-
BAnswerABmealBperiodBthatBisBnotBatBleastB30BminutesBofBuninterruptedBtimeBisBtimeBworke
dBunderBtheBFLSA.
EngagedBtoBbeBwaitingB-
BAnswerTimeBworkedBbecauseBtheBemployerBrequiresBtheBemployeeBtoBwaitBtoBbeginBwork
IRSBmisclassificationBpenalties:B#2B-
BAnswerTHEBEMPLOYERBISBLIABLEBFORB100%BOFBFITBANDB100%BOFBSOCIALBSECURITYBANDB
MEDICAREB(BOTHBEMPLOYEEBANDBEMPLOYERBSHARE)BWHENBABWORKERBISBINTENTIONALLYB
MISCLASSIFIEDBASBANBINDEPENDENTBCONTRACTOR.
FederalBminimumBwageB-BAnswer$7.25
WhoBusesBeconomicBrealitiesBfactors?B-
BAnswerTHEBDOLBUSESBTHEBECONOMICBREALITIESBFACTORSBTOBDETERMINEBIFBABWORKERBIS
BANBEMPLOYEEBORBANBINDEPENDENTBCONTRACTORBUNDERBTHEB"TOBSUFFERBORBPERMITBT
OBWORK"BCONCEPT.
E-VerifyB-BAnswerInternet-
basedBverificationBsystemBthatBallowsBemployersBtoBverifyBnewBhireBidentityBandBeligibilityBto
BworkBinBtheBUS.BGovernmentBcontractorsBandBERsBinBsomeBstatesBareBrequiredBtoBuseBit.
FormBI-9B-BAnswerEmploymentBEligibilityBVerification