6/6/25, 10:36 PM CPP for 2024/2025 Exam
CPP 2024-2025 \ACTUAL EXAM LATEST VERSION WITH
COMPLETE QUESTIONS AND ACCURATE DETAILED
ANSWERS \ALREADY GRADED A+
EE social security rate and 6.2% and 168,600
limit?
Mandatory flat rate? 22% and 37% for EE's whose YTD supplemental wages exceed
1million
Divide desired Net payment by 100% less the EEs total
Gross Up Formula
of all tax rates. Always calculate it it out to be sure the
answer is correct.
When the EE is actually or constructively paid, NOT
Constructive Payment
when the payment is available to the EE. Constructive
payment is when an amount becomes taxable.
In which state is SIT with held? General rule is to with hold in the EE''s work state.
1/29
,6/6/25, 10:36 PM CPP for 2024/2025 Exam
EMPLOYEES OF PUBLIC EMPLOYERS ARE ONLY
2-FICA public sector SUBJECT TO SOCIAL SECURITY TAX WHEN
exemption is:
COVERED BY A ss218 AGREEMENT OR NOT
ELIGIBLE FOR A PUBLIC EMPLOYEE RETIREMENT
PLAN MEETING CERTAIN REQUIREMENTS.
Medicare tax wage base 1.45% wages in excess of 200K are subject to the .9% additional
Medicare tax.
Social Security tax age limit? Has no limit
The constructive receipt of wages or taxable fringe
Taxable in the year paid.
benefits determines the year in which the amount is
included in the EE's income.
EE must be working for multiple related companies
Common paymaster requires?
concurrently and must be paid by a common
paymaster.
22% only if wages under
Optional Flat rate?
1 million 36% if over 1
million
Supplemental wages when the EE has FITW from regular
When can optional flat rate be
used? wages this year or last and wage are paid separately,
or identified with regular wages.
Who is a tipped ee? FLSA any EE received and reporting more than $30 in a month
What happens in common The EE has one wage base for FUTA and social security taxes.
paymaster?
Five methods: Wage-Bracket or Percentage method for
Methods to calculate FITW?
regular wages, and Optional Flat rate, mandatory flat
rate, or aggregate method for supplemental wages.
IRS requires taxable noncash benefits to be included
How often should imputing
occur? EE's income (imputed) at least once a year.
How long to send child Federal law, 7 business days after the deduction is made. State
support deductions? laws may be shorter.
When must child support Federal law, 14 days following the mailing of the order.
deductions begin?
The CCPA defines disposable earnings as gross earnings
What are disposable earnings? less all deductions required by law. Deductions
required by law are taxes and mandated retirement
deductions by state law.
2/29
, 6/6/25, 10:36 PM CPP for 2024/2025 Exam
THE ELECTRONIC INCOME WITHHOLDING ORDER
What is e-IWO? PROCESS, E-IWO, INVOLVES THE SHARING OF
INFORMATION ELECTRONICALLY BETWEEN A STATE
CHILD SUPPORT ENFORCEMENT AGENCY AND AN
EMPLOYER.
Notice of levy on wages, directs ers to make a federal
What is form 668-W?
tax levy deduction from the EE's wages. The amount
will be their net pay.
THE MAXIMUM DEDUCTION FOR CHILD SUPPORT IS
50%, 55%, 60% OR 65% OF THE EMPLOYEE'S
DISPOSABLE EARNINGS.
Maximum child support
deduction: 50-2nd family NOT
in arrears 55-2nd
family IN arrears
60-1 family NOT
in arrears 65-1
family IN
arrears
UNDER THE CCPA, THE MAXIMUM CREDITOR
GARNISHMENT DEDUCTION IS THE LESSER OF 25%
Maximum creditor
garnishment: DISPOSABLE EARNINGS OR THE AMOUNT BY
WHICH THE EMPLOYEE'S WEEKLY DISPOSABLE
EARNINGS EXCEEDS 30 TIMES THE MINIMUM
WAGE.
UNDER THE DCIA, THE MAXIMUM FEDERAL AGENCY
Maximum federal agency GARNISHMENT DEDUCTION IS THE LESSER OF 15%
garnishment:
DISPOSABLE EARNINGS OR THE AMOUNT THE
EMPLOYEE'S WEEKLY DISPOSABLE EARNINGS
EXCEEDS 30 TIMES THE MINIMUM WAGE.
UNDER THE HEA, THE MAXIMUM STUDENT LOAN
Maximum student loan GARNISHMENT DEDUCTION IS THE LESSER OF 15%
garnishment:
DISPOSABLE EARNINGS OR THE AMOUNT THE
EMPLOYEE'S WEEKLY DISPOSABLE EARNINGS
EXCEEDS 30 TIMES THE MINIMUM WAGE.
3/29
CPP 2024-2025 \ACTUAL EXAM LATEST VERSION WITH
COMPLETE QUESTIONS AND ACCURATE DETAILED
ANSWERS \ALREADY GRADED A+
EE social security rate and 6.2% and 168,600
limit?
Mandatory flat rate? 22% and 37% for EE's whose YTD supplemental wages exceed
1million
Divide desired Net payment by 100% less the EEs total
Gross Up Formula
of all tax rates. Always calculate it it out to be sure the
answer is correct.
When the EE is actually or constructively paid, NOT
Constructive Payment
when the payment is available to the EE. Constructive
payment is when an amount becomes taxable.
In which state is SIT with held? General rule is to with hold in the EE''s work state.
1/29
,6/6/25, 10:36 PM CPP for 2024/2025 Exam
EMPLOYEES OF PUBLIC EMPLOYERS ARE ONLY
2-FICA public sector SUBJECT TO SOCIAL SECURITY TAX WHEN
exemption is:
COVERED BY A ss218 AGREEMENT OR NOT
ELIGIBLE FOR A PUBLIC EMPLOYEE RETIREMENT
PLAN MEETING CERTAIN REQUIREMENTS.
Medicare tax wage base 1.45% wages in excess of 200K are subject to the .9% additional
Medicare tax.
Social Security tax age limit? Has no limit
The constructive receipt of wages or taxable fringe
Taxable in the year paid.
benefits determines the year in which the amount is
included in the EE's income.
EE must be working for multiple related companies
Common paymaster requires?
concurrently and must be paid by a common
paymaster.
22% only if wages under
Optional Flat rate?
1 million 36% if over 1
million
Supplemental wages when the EE has FITW from regular
When can optional flat rate be
used? wages this year or last and wage are paid separately,
or identified with regular wages.
Who is a tipped ee? FLSA any EE received and reporting more than $30 in a month
What happens in common The EE has one wage base for FUTA and social security taxes.
paymaster?
Five methods: Wage-Bracket or Percentage method for
Methods to calculate FITW?
regular wages, and Optional Flat rate, mandatory flat
rate, or aggregate method for supplemental wages.
IRS requires taxable noncash benefits to be included
How often should imputing
occur? EE's income (imputed) at least once a year.
How long to send child Federal law, 7 business days after the deduction is made. State
support deductions? laws may be shorter.
When must child support Federal law, 14 days following the mailing of the order.
deductions begin?
The CCPA defines disposable earnings as gross earnings
What are disposable earnings? less all deductions required by law. Deductions
required by law are taxes and mandated retirement
deductions by state law.
2/29
, 6/6/25, 10:36 PM CPP for 2024/2025 Exam
THE ELECTRONIC INCOME WITHHOLDING ORDER
What is e-IWO? PROCESS, E-IWO, INVOLVES THE SHARING OF
INFORMATION ELECTRONICALLY BETWEEN A STATE
CHILD SUPPORT ENFORCEMENT AGENCY AND AN
EMPLOYER.
Notice of levy on wages, directs ers to make a federal
What is form 668-W?
tax levy deduction from the EE's wages. The amount
will be their net pay.
THE MAXIMUM DEDUCTION FOR CHILD SUPPORT IS
50%, 55%, 60% OR 65% OF THE EMPLOYEE'S
DISPOSABLE EARNINGS.
Maximum child support
deduction: 50-2nd family NOT
in arrears 55-2nd
family IN arrears
60-1 family NOT
in arrears 65-1
family IN
arrears
UNDER THE CCPA, THE MAXIMUM CREDITOR
GARNISHMENT DEDUCTION IS THE LESSER OF 25%
Maximum creditor
garnishment: DISPOSABLE EARNINGS OR THE AMOUNT BY
WHICH THE EMPLOYEE'S WEEKLY DISPOSABLE
EARNINGS EXCEEDS 30 TIMES THE MINIMUM
WAGE.
UNDER THE DCIA, THE MAXIMUM FEDERAL AGENCY
Maximum federal agency GARNISHMENT DEDUCTION IS THE LESSER OF 15%
garnishment:
DISPOSABLE EARNINGS OR THE AMOUNT THE
EMPLOYEE'S WEEKLY DISPOSABLE EARNINGS
EXCEEDS 30 TIMES THE MINIMUM WAGE.
UNDER THE HEA, THE MAXIMUM STUDENT LOAN
Maximum student loan GARNISHMENT DEDUCTION IS THE LESSER OF 15%
garnishment:
DISPOSABLE EARNINGS OR THE AMOUNT THE
EMPLOYEE'S WEEKLY DISPOSABLE EARNINGS
EXCEEDS 30 TIMES THE MINIMUM WAGE.
3/29
