CPP-Remote 試験問題を無料オンラインアクセス

A former employee fails to pick up their final paycheck. According to regulations, what are employers required to do?

• A.Attempt to contact the former employee and file required reports
• B.Employers are not required to take action unless the employee requests the wages owed
• C.Return the net pay to the employer's general account after 7 years from date of issue
• D.Void the payment and correct the Form W-2

Although a worker is considered an independent contractor by the IRS, a worker may still be classified as an employee under the FLSA regulation when:

• A.Not an integral part of the employer's business operation
• B.Working for a determined period of time
• C.Economically dependent on the employer
• D.Not able to profit based on how well the job is done

Using the percentage method, calculate the net pay for an exempt employee based on the following information:
* YTD Wages:$62,500.00
* Annual Salary:$87,000.00
* Pay Frequency:Semi-monthly
* 401(k) Deferral:$181.25
* Section 125 Cafeteria Plan:$125.00
* Charitable Contribution:$4.17
* Form W-4 (2019):Married, 2 allowances
* State:No state income tax

• A.$2,557.20
• B.$2,656.62
• C.$2,792.36
• D.$2,749.40

Employers paying employees by check should have procedures for all of the following transactions EXCEPT:

• A.bank fees
• B.reissuing net pay
• C.positive pay
• D.stop payments

A worker meets the definition of an employee under the common law test. Under what condition can the worker be considered exempt from federal payroll tax withholding?

• A.The employer has filed a Form SS-8
• B.There is a longstanding, recognized practice in a significant segment of the employer's industry
• C.The employer has an IRS published ruling for another company in a similar situation
• D.There was a past IRS audit of the employer that resulted in a finding of tax or penalty owed