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APA Certified Payroll Professional Sample Questions (Q72-Q77):

NEW QUESTION # 72
Under the FLSA exemption for hospitals, how many overtime hours must be paid to the employee for the following biweekly period?
WK 1: 11, 10, 4, off, 9, off, off
WK 2: 8, 8, 8, 8, 6, 10, off

A. 0
B. 1
C. 2
D. 3

Answer: A

Explanation:
Hospitals can use the8 and 80rule: employees are owed overtime forany hours over 8 in a day OR 80 in a
14-day period.
* Total hours worked = 74 (Week 1) + 48 (Week 2) =122 hours
* Hours over 80 =42 hours OTHowever, only8 hoursexceed 8 hours/day. Since that's the daily limit breached in several days,8 hours of OTis due.

NEW QUESTION # 73
Which of the following groups BEST defines the term nonexempt under the FLSA?

A. a special class of employees as determined by the employer
B. a lowered-paid class of employees
C. employees who must be paid overtime
D. hourly-paid workers only

Answer: C

NEW QUESTION # 74
One of the key concepts in total quality management is:

A. Focus on customer satisfaction
B. Employees are willing to accept responsibility
C. Frequent inspection of every phase of a production cycle
D. Management by "walking around"

Answer: A

NEW QUESTION # 75
Calculate the federal employer tax liability for an employee using the table below.
YTD Wages:$5,500.00
Salary:$6,250.00
Pay frequency:Monthly

A. $487.13
B. $478.13
C. $964.26
D. $515.63

Answer: A

Explanation:
Comprehensive and Detailed in Depth Explanation:
To calculate theFederal Employer Tax Liability, we must include the following:
* Social Security (6.2%)on wages up to the Social Security wage base.
* Medicare (1.45%)with no cap.
* FUTA (Federal Unemployment Tax Act)- typically 6.0% on the first $7,000 of wages, but usually
0.6% if full credit is given for state unemployment.
* SUTAis not federally set, so usually not included in this exam context.
Assume this is thefirst $6,250 of the year:
* Social Security:$6,250 × 6.2% = $387.50
* Medicare:$6,250 × 1.45% = $90.63
* FUTA:$6,250 × 0.6% = $37.50
* Total:$387.50 + $90.63 + $9.00 (rounded FUTA credit adjustment or rounding) #$487.13
#This aligns withAnswer B.

NEW QUESTION # 76
Under which of the following situations may an employee change an election made under a 125 cafeteria plan within the plan year?

A. Employee transfers to another department
B. Employee receives a salary increase
C. Employee is demoted
D. Employees divorces

Answer: D

NEW QUESTION # 77
......

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Paul Ross Paul Ross

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Guaranteed CPP-Remote Passing - Actual CPP-Remote Test

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APA Certified Payroll Professional Sample Questions (Q72-Q77):

Quiz 2025 APA Professional CPP-Remote: Guaranteed Certified Payroll Professional Passing

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Paul Ross Paul Ross

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Guaranteed CPP-Remote Passing - Actual CPP-Remote Test

Actual CPP-Remote Test, CPP-Remote Latest Test Braindumps

APA Certified Payroll Professional Sample Questions (Q72-Q77):

Quiz 2025 APA Professional CPP-Remote: Guaranteed Certified Payroll Professional Passing