2023 CPP CERTIFIED PAYROLL PROFESSIONAL
EXAM REAL EXAM QUESTIONS AND ANSWERS 4
DIFFERENT VERSIONS CONSOLIDATED WITH
ACCURATE EXPERT VERIFIED ANSWERS| GRADED
A| REAL
Under the common law test, the IRS examiners are to group the evidence they gather into three
general types or "categories" Which of the following is not one of them?
A. Behavioral control
B. Financial control
C. Location of work
D. Relationship of the parties
C
Which of the following is not regulated by the FLSA?
A. Child labor
B. Overtime pay
C. Minimum Wage Rates
D. 8 hour work day
D
Agent-drivers, commission-drivers and full-time life insurance salespersons are which of the
following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
A
There are three parts of the ABC test, which is not one of them?
A. Business-unusual and/ or away
B. Risk of loss
C. Customarily independent contractor
D. Absence of control
B
,Under the federal new hire reporting requirement how many days does an employer have after
hire date?
A. 10 days
B. 20 days
C. 30 days
D. 40 days
B
What is Form I-9 used for?
A. Application for Employer Identification Number
B. Determination of Employee Work Status
C. Application for IRS Individual Taxpayer
D. Employment Eligibility Verification
D
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
C
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
B
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
A
Who enforces the Federal Wage-Hour Law?
A. Individual States
B. IRS
C. EEOC
D. DOL
,D
Who enforces the equal pay provisions?
A. Individual States
B. IRS
C. EEOC
D. DOL
C
Which is not one of the White Collar Exemption?
A. Administrative
B. Executive
C. Management
D. Professional employees
C
For overtime pay Which one is included in the regular rate?
A. Discretionary bonuses
B. Nondiscretionary bonuses
C. Gifts
D. Reimbursed expenses
B
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
D
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
C
What is the federal minimum wage rate?
A. 4.25
B. 5.85
C. 6.55
D. 7.25
, D
So long as the employee's tips are enough to make up the remainder of the minimum hourly
wage What is the federal minimum wage for tipped employee?
A. 2.01
B. 2.07
C. 2.09
D. 2.13
D
What is the time limit on filing an FLSA complaint with the Wage and Hour Division?
A. 1 or 2 years
B. 2 or 3 years
C. 3 or 4 years
D. 4 or 5 years
B
A "working condition" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers
B. A service or an item of such small value as to make accounting for the benefit unreasonable
C. A service the employee could deduct as a business expense if he or she had paid for it
D. Services provided free or at reduced rates by an
C
A "de minimis" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers 20% of the price for services offered to customers
B. A service or an item of such small value as to make accounting for the benefit unreasonable
C. A service the employee could deduct as a business expense if he or she had paid for it
B
A "Qualified employee discount" is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers 0
B. A service or an item of such small value as to make accounting for the benefit unreasonable
C. A service the employee could deduct as a business expense if he or she had paid for it
A
A "No-additional-cost services" is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers
B. 20% of the price for services offered to customers
EXAM REAL EXAM QUESTIONS AND ANSWERS 4
DIFFERENT VERSIONS CONSOLIDATED WITH
ACCURATE EXPERT VERIFIED ANSWERS| GRADED
A| REAL
Under the common law test, the IRS examiners are to group the evidence they gather into three
general types or "categories" Which of the following is not one of them?
A. Behavioral control
B. Financial control
C. Location of work
D. Relationship of the parties
C
Which of the following is not regulated by the FLSA?
A. Child labor
B. Overtime pay
C. Minimum Wage Rates
D. 8 hour work day
D
Agent-drivers, commission-drivers and full-time life insurance salespersons are which of the
following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
A
There are three parts of the ABC test, which is not one of them?
A. Business-unusual and/ or away
B. Risk of loss
C. Customarily independent contractor
D. Absence of control
B
,Under the federal new hire reporting requirement how many days does an employer have after
hire date?
A. 10 days
B. 20 days
C. 30 days
D. 40 days
B
What is Form I-9 used for?
A. Application for Employer Identification Number
B. Determination of Employee Work Status
C. Application for IRS Individual Taxpayer
D. Employment Eligibility Verification
D
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
C
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
B
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
A
Who enforces the Federal Wage-Hour Law?
A. Individual States
B. IRS
C. EEOC
D. DOL
,D
Who enforces the equal pay provisions?
A. Individual States
B. IRS
C. EEOC
D. DOL
C
Which is not one of the White Collar Exemption?
A. Administrative
B. Executive
C. Management
D. Professional employees
C
For overtime pay Which one is included in the regular rate?
A. Discretionary bonuses
B. Nondiscretionary bonuses
C. Gifts
D. Reimbursed expenses
B
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
D
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
C
What is the federal minimum wage rate?
A. 4.25
B. 5.85
C. 6.55
D. 7.25
, D
So long as the employee's tips are enough to make up the remainder of the minimum hourly
wage What is the federal minimum wage for tipped employee?
A. 2.01
B. 2.07
C. 2.09
D. 2.13
D
What is the time limit on filing an FLSA complaint with the Wage and Hour Division?
A. 1 or 2 years
B. 2 or 3 years
C. 3 or 4 years
D. 4 or 5 years
B
A "working condition" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers
B. A service or an item of such small value as to make accounting for the benefit unreasonable
C. A service the employee could deduct as a business expense if he or she had paid for it
D. Services provided free or at reduced rates by an
C
A "de minimis" fringe benefit is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers 20% of the price for services offered to customers
B. A service or an item of such small value as to make accounting for the benefit unreasonable
C. A service the employee could deduct as a business expense if he or she had paid for it
B
A "Qualified employee discount" is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers 0
B. A service or an item of such small value as to make accounting for the benefit unreasonable
C. A service the employee could deduct as a business expense if he or she had paid for it
A
A "No-additional-cost services" is?
A. Discount offered employees that's not more than 20% of the price for services offered to
customers
B. 20% of the price for services offered to customers
