Certified Payroll Professional (CPP)
Section 1 Questions and Answers
Which of the following situations describes one of the general requirements that
must be met for workers to be considered statutory employees? - ANSWER-They
have a continuing relationship with the employer
Each of the following goals is a reason why states might require employers to report
newly hired employees except: - ANSWER-To locate individuals who have not
claimed sate lottery winnings
Which of the following individuals are statutory nonemployees? - ANSWER-
Newspaper deliverers
The definition of a "newly hired" employee for the purposes of new hire reporting
includes an employee who was previously employed by the employer but has been
separated from that prior employment for: - ANSWER-At least 60 consecutive days
Other than the employee's name, address, and SSN, and the employer's name,
address, and EIN, federal law requires that a new hire report must include the
employee's: - ANSWER-First day of work for pay
If an employer that hires employees in more than one state wants to report all its
new hires to just one state, it can request permission to do so by filing the following
form with the Department of Health and Human Services: - ANSWER-Multistate
Employer Notification Form for New Hire Reporting
Which of the following forms may be completed and submitted to the IRS to
determine the employment status of an individual for federal income and
employment tax purposes? - ANSWER-Form SS-8
Which of the following forms must be submitted to an independent contractor (who is
paid at least $600) after the end of the year for services performed during that year?
- ANSWER-Form 1099-NEC
All of the following types of evidence support an employer's treatment of a worker as
an independent contractor under the "reasonable basis" test except: - ANSWER-
Place of work
All of the following facts and circumstances would be typical of an independent
contractor except: - ANSWER-Paid by the hour
Each of the following individuals would be classified as an employee except: -
ANSWER-Attorney (solo practitioner)
All of the following workers are statutory employees except: - ANSWER-Qualified
real estate agents
Section 1 Questions and Answers
Which of the following situations describes one of the general requirements that
must be met for workers to be considered statutory employees? - ANSWER-They
have a continuing relationship with the employer
Each of the following goals is a reason why states might require employers to report
newly hired employees except: - ANSWER-To locate individuals who have not
claimed sate lottery winnings
Which of the following individuals are statutory nonemployees? - ANSWER-
Newspaper deliverers
The definition of a "newly hired" employee for the purposes of new hire reporting
includes an employee who was previously employed by the employer but has been
separated from that prior employment for: - ANSWER-At least 60 consecutive days
Other than the employee's name, address, and SSN, and the employer's name,
address, and EIN, federal law requires that a new hire report must include the
employee's: - ANSWER-First day of work for pay
If an employer that hires employees in more than one state wants to report all its
new hires to just one state, it can request permission to do so by filing the following
form with the Department of Health and Human Services: - ANSWER-Multistate
Employer Notification Form for New Hire Reporting
Which of the following forms may be completed and submitted to the IRS to
determine the employment status of an individual for federal income and
employment tax purposes? - ANSWER-Form SS-8
Which of the following forms must be submitted to an independent contractor (who is
paid at least $600) after the end of the year for services performed during that year?
- ANSWER-Form 1099-NEC
All of the following types of evidence support an employer's treatment of a worker as
an independent contractor under the "reasonable basis" test except: - ANSWER-
Place of work
All of the following facts and circumstances would be typical of an independent
contractor except: - ANSWER-Paid by the hour
Each of the following individuals would be classified as an employee except: -
ANSWER-Attorney (solo practitioner)
All of the following workers are statutory employees except: - ANSWER-Qualified
real estate agents
