Practice Test GeeksCPP - Certified Payroll Professional Practice Test
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Certified Payroll Professional Flashcards

7 cards from real CPP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Certified Payroll Professional flashcards as text

  1. Under the FLSA, what is the maximum number of hours an employee can work in a workweek before overtime pay is required?

    Answer: 40 hours

    The FLSA requires overtime pay at 1.5× the regular rate for all hours worked beyond 40 in a single workweek.

  2. Which of the following correctly describes the employer's share of FICA taxes?

    Answer: 6.2% Social Security + 1.45% Medicare, matching the employee share

    Employers match employee FICA contributions: 6.2% Social Security (up to the wage base) and 1.45% Medicare on all wages.

  3. A garnishment order requires withholding 25% of an employee's disposable earnings. Under federal law, what is the maximum that can be withheld if this would exceed the CCPA limit?

    Answer: The lesser of 25% of disposable earnings or the amount exceeding 30 × federal minimum wage

    The CCPA limits garnishment to the lesser of 25% of disposable earnings or the amount by which weekly disposable earnings exceed 30 times the federal minimum wage.

  4. Form 944 is designed for employers whose annual federal tax liability is:

    Answer: $1,000 or less

    Form 944 (Employer's Annual Federal Tax Return) is for small employers with $1,000 or less in annual federal tax liability, replacing quarterly Form 941 filing.

  5. What does 'disposable earnings' mean in the context of wage garnishment?

    Answer: Wages remaining after deductions required by law

    Disposable earnings are the amount remaining after legally required deductions such as taxes, Social Security, and state unemployment insurance — not voluntary deductions.

  6. Which tax deposit schedule applies to a new employer with no prior tax history?

    Answer: Monthly depositor

    New employers with no prior tax history default to monthly deposit status in their first year.

  7. An employee's regular rate of pay must include which of the following when calculating overtime?

    Answer: Non-discretionary production bonuses

    Non-discretionary bonuses (e.g., production or attendance bonuses) must be included in the regular rate of pay used to compute overtime.