Get CPP-Remote Products Practice Material for CPP-Remote Exam Question Preparation [Q49-Q68]

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Get CPP-Remote Products Practice Material for CPP-Remote Exam Question Preparation

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Q49. Under the FLSA, employees working in the New England states for a product distributor are entitled to which of the following overtime pay benefits?

Overtime is paid for all hours worked over 8 per day

Compensatory pay is allowed for hours over 80 in a biweekly pay period

Double time is paid for work on holidays

Overtime is paid for hours worked over 40 in a work week

Q50. An employer is allowed under deferral law to pay overtime for all hours worked over 80 in a biweekly period.
In what type of industry is this employer likely to be engaged?

Manufacturing

Health care

State or local law enforcement

Retail

Q51. Upward communication involves:

passing information to management

dissemination of management decision to the staff

interactions between you and your manager

conducting quality circle meetings

Q52. Employees are eligible for all of the following benefits through the Railroad Retirement Tax Act EXCEPT:

Disability pay

Retirement

Survivor

Workers’ compensation

Comprehensive and Detailed In-Depth Explanation:
RRTA provides federal-level benefits similar to Social Security but applies specifically torailroad workers.
It includes:
* Retirement
* Disability
* Survivor benefits
Workers’ compensationis covered understate laws, not RRTA.

Q53. An employee receives a bonus of $5,250.00. The employee has YTD wages of $164,600.00. What is the employer’s Social Security tax liability?

$248.00

$325.50

$496.00

$651.00

Comprehensive and Detailed In-Depth Explanation:
2023 Social Security wage base =$160,200
# Employee isover the limit, sono SS tax applies
However, question likely uses2024 wage base= $168,600
# $168,600 # $164,600 = $4,000 eligible for SS tax
$4,000 × 6.2% = $248.00 (SS)
$5,250 × 1.45% = $76.13 (Medicare)
# Total employer FICA = $248.00 + $76.13 =$324.13#Answer B: $325.50

Q54. Which of the following is the first step on goal-setting?

Ask other department managers for copies of their written plans

Review the department members’ performance appraisals

Develop a plan of action

Obtain salary history for all staff members

Q55. To maintain confidentiality of employee data, all of the following practices must be in place EXCEPT:

Record retention

File organization

Release authorization

Document destruction

Comprehensive and Detailed in Depth Explanation:
Maintainingconfidentialityinvolves:
* Organized file systems(B#)
* Authorization protocols for data release(C#)
* Secure destruction of sensitive documents(D#)
Record retention (A)relates todata preservation,not protectionor confidentiality. In fact,retaining records too long without secure storagecanincrease the riskof data breaches.
#Therefore,Answer A is correct

Q56. Employee’s regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

$5.93

$6.42

$5.48

Q57. Which of the following groups BEST defines the term nonexempt under the FLSA?

hourly-paid workers only

a lowered-paid class of employees

a special class of employees as determined by the employer

employees who must be paid overtime

Q58. For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:

25%

35%

20%

28%

Q59. The term Workforce Management refers to:

Third party background check services

Time management

Recruiting services

Management of employee business functions

Q60. The obligations of the common paymaster include:

Absorbing the salary expenses for the individuals employed concurrently by the related corporations

Deducting from its corporate tax return the salary and wage expenses for all of the individuals employed concurrently by the related corporations

Absorbing the employer tax expenses for the individuals employed concurrently by the related corporations

Depositing and reporting the taxes withheld from the individuals it pays who are concurrently employed by the related corporations

Q61. The Fair Labor Standards Act specifically governs which of the following?

When holiday pay must be provided

Record keeping requirements

When severance pay must be paid

How vacation pay is accrued

Q62. Which of the following items determines the disposition of unclaimed wages?

federal law only

federal and state law

no recognized procedures exist

state law only

Q63. When wages are considered abandoned, employers must file a report containing all of the following information EXCEPT:

payment date

amount of check

employee’s name

employee identification number

Comprehensive and Detailed in-Depth Explanation:
Underescheatmentlaws, unclaimed wages (typically after 1-5 years) must be reported to the state. The required informationincludes:
* Employee’s name
* Last known address
* Check amount and issue date
SSNs or employee IDsare not always required due to privacy laws. Hence,Dis the correct answer.

Q64. When an employer utilizes a common paymaster agreement:

any burden for failure to pay taxes is not shared with the related corporations.

each related corporation must withhold and pay social security and Medicare taxes.

the related corporations cannot be treated as a single employer for FUTA tax purposes.

the total FICA taxes paid are determined as if the employees had one employer paying all wages.

Comprehensive and Detailed in-Depth Explanation:
Acommon paymasterallowsrelated corporationsto treat one entity as the employer for FICA purposes.
Thus, employees working for multiple related corporations are taxedas if employed by a single employer, avoiding duplicate FICA tax.
* Applies only to FICA,not FUTA.
* Helps avoid exceeding wage base multiple times.

Q65. Which of the following sets of data should be maintained on the payroll master file?

Primary physician’s name, and phone number

Name, address, occupation

Next of kin relationship

Children’s names and birth dates

Q66. From which of the following taxes are statutory workers’ compensation payments exempt?

federal income, social security, Medicare, and federal unemployment taxes

social security and Medicare taxes only

federal unemployment tax only

federal income tax only

Q67. All state and local government employees are subject to both Social Security and Medicare withholding under Section:

125

218

403

457

Section 218 Agreementscover the voluntary inclusion ofstate and local government employeesin Social Security and Medicare. Not all such employees are automatically covered unless a 218 Agreement exists.

Q68. Which of the following sets of data should be maintained on the payroll master file?

Employee’s prior employment history

Name and address of benefits provider

Employer’s date of incorporation

Deductions made to satisfy an IRS levy

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