APA Certified Payroll Professional : CPP-Remote

  • Exam Code: CPP-Remote
  • Exam Name: Certified Payroll Professional
  • Updated: Oct 16, 2026
  • Q & A: 275 Questions and Answers

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About APA Certified Payroll Professional : CPP-Remote Exam

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APA CPP-Remote Exam Syllabus Topics:

TopicDetails
Topic 1
  • Compliance
  • Research and Resources
  • Record Retention
Topic 2
  • Methods and Timing of Pay
  • Methods and Timing of Pay
Topic 3
  • Audit Policies and Procedures
  • Customer Service and Communication
Topic 4
  • Calculation of the Paycheck
  • Voluntary Deductions
Topic 5
  • Maintain Master File Components
  • Concepts and Functionalities
Topic 6
  • Staffing, Employee Development, and Core Competencies
  • Payroll Administration and Management
Topic 7
  • Professional Responsibility
  • Core Payroll Concepts
Topic 8
  • Employer Taxes and Contributions
  • Involuntary Deductions
  • Taxes

Reference: https://www.americanpayroll.org/education-certification/certification/certified-payroll-professional-(cpp)

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APA Certified Payroll Professional Sample Questions:

Question #1

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

  • A. 125
  • B. 457
  • C. 403
  • D. 218
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #2

A payroll system RFP includes all of the following elements EXCEPT:

  • A. number of state and local reporting jurisdictions.
  • B. communication to employees regarding the new system selected.
  • C. level of system and implementation support.
  • D. reporting requirements.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #3

An employee has total YTD wages of $250,000.00. On December 21, a final payment for the year was issued in the amount of $10,000.00. Calculate the total employer FICA liability for the final wage payment.

  • A. $765.00
  • B. $235.00
  • C. $145.00
  • D. $290.00
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

A semiweekly depositor has a bonus payroll with a pay date of Wednesday, October 14, resulting in a tax liability of $101,000.00. To avoid penalties, the tax deposit is due no later than:

  • A. Wednesday, October 14.
  • B. Wednesday, October 21.
  • C. Friday, October 16.
  • D. Thursday, October 15.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #5

Performing a gap analysis during a system implementation requires prioritization of the following categories EXCEPT:

  • A. file security permissions.
  • B. future planned vendor enhancements.
  • C. items handled by an outside interface.
  • D. delivered functionality.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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