Certified Payroll Professional (CPP) Exam – Sample

An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of $24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?

As part of the implementation of a new payroll system, all transactions from the most recent actusl payroll are processed in the new system prioe to using the system to run payrolls. This an example of what type of testing?

To exhibit good customer service skills, payroll staff must understand and be able to explain:

Employee Cindy’s employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. What amount of this expense, if any is excluded from Cindy’s federal taxable wages?

An employer deposits payroll taxes semiweekly incurs a tax liability of $55,000 on Tuesday and a liability of $110,000 on Wednesday. When should the taxes be deposited?

A payroll register for the pay period shows gross earnings of $300,000 and deductions of $120,000. The entry to the payroll expense account would be:

An employee earn $9 and hour and an additional 10 cents per hour for hours worked after 7pm. If an employee works from 2pm to 11pm, with an unpaid meal break from 6pm to 7pm, Monday through Friday, what is the employee’s weekly gross pay under the Fair Labor Standards Act?

Calculate the employee’s gross pay under the FLSA based on the following data: Rate of pay per hour: $8; production bonus: $25; shift differential per hour: $.25; Total shift hours in workweek: 44

A company has a gross payroll of $120,589.36 that is taxable for federal income, social security and Medicare taxes. Federal income tax withheld is $24,117.87; combined social security and Medicare taxes withheld are $9,225.09. What is the company’s total payroll tax liability for this pay period?

Under the FLSA, what is the compensation due an employee whose rate o pay is $8 per hour and who is paid for 52 hours during a one-week period, 8 hours of sick pay?