100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached 4.6 TrustPilot
logo-home
Exam (elaborations)

Certified Payroll Professional (CPP) Practice Exam 1 2025 Questions | Answers with Rationales

Rating
-
Sold
-
Pages
14
Grade
A+
Uploaded on
11-06-2025
Written in
2024/2025

Certified Payroll Professional (CPP) Practice Exam 1 2025 Questions | Answers with Rationales

Institution
Certified Payroll Professional
Course
Certified Payroll Professional









Whoops! We can’t load your doc right now. Try again or contact support.

Written for

Institution
Certified Payroll Professional
Course
Certified Payroll Professional

Document information

Uploaded on
June 11, 2025
Number of pages
14
Written in
2024/2025
Type
Exam (elaborations)
Contains
Questions & answers

Subjects

Content preview

Certified Payroll Professional (CPP) Practice
Exam 1 2025
Questions | Answers with Rationales



1. What federal agency is primarily responsible for enforcing the Fair Labor
Standards Act (FLSA)?
A. IRS
B. Department of Labor (DOL)
C. Social Security Administration
D. Equal Employment Opportunity Commission
The DOL enforces FLSA provisions, including minimum wage, overtime,
and child labor laws.

2. Which form is used by an employee to establish federal income tax
withholding?
A. Form 941
B. Form 1099-MISC
C. Form W-4
D. Form W-2
Form W-4 allows employees to declare withholding allowances for
calculating federal income tax.

3. What is the current federal minimum wage (as of 2025)?
A. $6.55
B. $7.25

, C. $7.25
D. $15.00
$7.25 is the federal minimum wage, although many states have set higher
minimums.

4. Which form reports quarterly federal income tax and FICA taxes withheld
from employee pay?
A. Form W-2
B. Form 941
C. Form 944
D. Form 940
Form 941 is used quarterly to report income taxes and FICA withheld.

5. Which tax is not subject to a wage base limit?
A. Social Security
B. Federal Unemployment Tax (FUTA)
C. State Unemployment Tax (SUTA)
D. Medicare
Medicare has no wage base limit, unlike Social Security and
unemployment taxes.

6. What is the wage base limit for Social Security tax in 2025?
A. $127,200
B. $168,600
C. $142,800
D. No limit
The Social Security wage base is annually adjusted; in 2025, it is $168,600.

Get to know the seller

Seller avatar
Reputation scores are based on the amount of documents a seller has sold for a fee and the reviews they have received for those documents. There are three levels: Bronze, Silver and Gold. The better the reputation, the more your can rely on the quality of the sellers work.
Drprep Teachme2-tutor
View profile
Follow You need to be logged in order to follow users or courses
Sold
315
Member since
8 months
Number of followers
6
Documents
9063
Last sold
1 day ago
Brightpath Resources

Welcome to BrightPath Resources – your trusted source for accurate, reliable, and up-to-date study materials. As a certified tutor, I understand how important the right resources are for exam preparation and academic success. That’s why every guide, test bank, and study package in this shop is carefully curated, professionally organized, and designed to help you succeed. Here, you’ll find: • Comprehensive Guide to U.S. Certification & Licensing Exams • All-in-One Directory of U.S. Professional Certification Exams • United States Certification & Licensing Exams Master List • National Certification Exams Index: All U.S. Professions • Complete U.S. Credentialing & Certification Exam Catalog Specialized Nursing Exam Resources: • Up-to-date exams and assignments • Detailed test banks with verified questions and answers • Elaborate exam solutions • Case studies and discussion-based content Customized package deals are available to suit your specific needs. I am committed to delivering only top-tier documents to ensure the best outcomes for your academic success. Gain instant access to expertly curated materials designed to help you excel in your studies and certifications. Reach out today and take the next step toward achieving your academic and professional goals! Feedback is always welcome. I encourage all clients to leave a review after purchase—whether positive or constructive—to help me improve and continue offering the best possible support.

Read more Read less
4.1

68 reviews

5
39
4
8
3
14
2
3
1
4

Recently viewed by you

Why students choose Stuvia

Created by fellow students, verified by reviews

Quality you can trust: written by students who passed their tests and reviewed by others who've used these notes.

Didn't get what you expected? Choose another document

No worries! You can instantly pick a different document that better fits what you're looking for.

Pay as you like, start learning right away

No subscription, no commitments. Pay the way you're used to via credit card and download your PDF document instantly.

Student with book image

“Bought, downloaded, and aced it. It really can be that simple.”

Alisha Student

Frequently asked questions