CPP Certified Payroll Professional APA Master Exam
Practice Newest 2026 Questions and Correct Detailed
Answers Already Graded A+
1) Under the reasonable basis test, which of the following does not support an
employer's treatment of a worker as an independent contractor?
A. Past IRS employment tax audit
B. Published IRS rulings
C. Place of work
D. Private letter rulings - CORRECT ANSWER-C
2) What does FLSA stand for?
A. Federal Labor Standards Act
B. Fair Labor Standards Act
C. Federal Labor Standards Agency
D. Fair Labor Standards Agency - CORRECT ANSWER-B
3) Which of the following is not covered under the FLSA?
A. Regulate how often employees must be paid
B. Mandates equal pay for equal work
,C. Requires recordkeeping by employers
D. sets the minimum wage and overtime rates employees must receive for their
work - CORRECT ANSWER-A
4) Who enforces the Federal Wage-Hour Law?
A. Individual States
B. IRS
C. EEOC
D. DOL - CORRECT ANSWER-D
5) Who enforces the equal pay provisions?
A. Individual States
B. IRS
C. EEOC
D. DOL - CORRECT ANSWER-C
6) Which is not one of the White Collar Exemption?
A. Administrative
B. Executive
C. Management
,D. Professional employees - CORRECT ANSWER-C
7) For overtime pay Which one is included in the regular rate?
A. Discretionary bonuses
B. Nondiscretionary bonuses
C. Gifts
D. Reimbursed expenses - CORRECT ANSWER-B
8) For calculation of overtime pay Which one is not included in the regular rate?
A. Supplemental disability payments
B. On-call pay
C. Retroactive pay
D. Vacation pay - CORRECT ANSWER-D
9) A computer professional must be paid at least what per hour to be exempt
from overtime requirements under the FLSA?
A. Minimum wage per hour
B. 21.55 per hour
C. 27.63 per hour
, D. 29.67 per hour - CORRECT ANSWER-C
10) What is the federal minimum wage rate?
A. 4.25
B. 5.85
C. 6.55
D. 7.25 - CORRECT ANSWER-D
Form SS-8 - CORRECT ANSWER-Determination of Worker Status for Purposes
of Federal Employment Taxes and Income Tax Withholding
Form W-9 - CORRECT ANSWER-First, it is used by third parties to collect
identifying information to help file information returns with the IRS.
The form is never actually sent to the IRS, but is maintained by the person who
files the information return for verification purposes.
The information on the Form W-9 and the payment made are reported on a Form
1099.
Practice Newest 2026 Questions and Correct Detailed
Answers Already Graded A+
1) Under the reasonable basis test, which of the following does not support an
employer's treatment of a worker as an independent contractor?
A. Past IRS employment tax audit
B. Published IRS rulings
C. Place of work
D. Private letter rulings - CORRECT ANSWER-C
2) What does FLSA stand for?
A. Federal Labor Standards Act
B. Fair Labor Standards Act
C. Federal Labor Standards Agency
D. Fair Labor Standards Agency - CORRECT ANSWER-B
3) Which of the following is not covered under the FLSA?
A. Regulate how often employees must be paid
B. Mandates equal pay for equal work
,C. Requires recordkeeping by employers
D. sets the minimum wage and overtime rates employees must receive for their
work - CORRECT ANSWER-A
4) Who enforces the Federal Wage-Hour Law?
A. Individual States
B. IRS
C. EEOC
D. DOL - CORRECT ANSWER-D
5) Who enforces the equal pay provisions?
A. Individual States
B. IRS
C. EEOC
D. DOL - CORRECT ANSWER-C
6) Which is not one of the White Collar Exemption?
A. Administrative
B. Executive
C. Management
,D. Professional employees - CORRECT ANSWER-C
7) For overtime pay Which one is included in the regular rate?
A. Discretionary bonuses
B. Nondiscretionary bonuses
C. Gifts
D. Reimbursed expenses - CORRECT ANSWER-B
8) For calculation of overtime pay Which one is not included in the regular rate?
A. Supplemental disability payments
B. On-call pay
C. Retroactive pay
D. Vacation pay - CORRECT ANSWER-D
9) A computer professional must be paid at least what per hour to be exempt
from overtime requirements under the FLSA?
A. Minimum wage per hour
B. 21.55 per hour
C. 27.63 per hour
, D. 29.67 per hour - CORRECT ANSWER-C
10) What is the federal minimum wage rate?
A. 4.25
B. 5.85
C. 6.55
D. 7.25 - CORRECT ANSWER-D
Form SS-8 - CORRECT ANSWER-Determination of Worker Status for Purposes
of Federal Employment Taxes and Income Tax Withholding
Form W-9 - CORRECT ANSWER-First, it is used by third parties to collect
identifying information to help file information returns with the IRS.
The form is never actually sent to the IRS, but is maintained by the person who
files the information return for verification purposes.
The information on the Form W-9 and the payment made are reported on a Form
1099.
