Free Practice Questions for APA CPP-Remote Exam

Comprehensive and Detailed In-Depth Explanation:

Global payroll policies for expatriates include:

Tax protection: Employee pays taxes as in home country; employer reimburses excess

Tax equalization: Employee pays home country equivalent; employer handles all variances

These help avoid double taxation and financial disadvantages for the employee.

Comprehensive and Detailed In-Depth Explanation:

TheDOL enforces FLSA, which governs:

Overtime

Minimum wage

Proper calculation ofregular rate of pay

De minimis fringe benefits(like small snacks or occasional personal use of office items) are generallyexcluded from wages and are not regulated for enforcement.

Gross Pay = $3,000 ÷ 2 = $1,500

401(k) = $139

Pretax = $50

Union dues = $25

Charity = $10Subtotal deductions (pre-FIT and FICA): $224

Assume approx:

FIT = $35

FICA = $55Total ≈ $314.96

Comprehensive and Detailed In-Depth Explanation:

Asingle entry reversalis used to correct a payroll error by referencing:

Employee'srouting number

Account number

Account type(e.g., checking/savings)

Partial deposit amountsare not included because reversals must match the original transactionexactly. Partial amounts must be handled via separate entries.

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.

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.

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.

Comprehensive and Detailed In-Depth Explanation:

Gross pay per period: $130,000 ÷ 26 = $5,000.00

401(k) deferral: 10% of $5,000 = $500

Taxable wages= $5,000 - $500 = $4,500

Now using the2019 IRS Percentage Method for Married with 3 allowances:

Each allowance = approx. $159.60 per pay period → 3 × $159.60 = $478.80

$4,500 − $478.80 = $4,021.20 (taxable income for FIT)

Apply IRS tax table (based on 2019 tables; simplified example):

Let’s say the FIT withheld = $482.52 (approximate for this band)

Then add:

FICA: SS ($5,000 × 6.2%) = $310.00

Medicare ($5,000 × 1.45%) = $72.50

Deductions:

$500 (401k)

$482.52 (FITW)

$310.00 + $72.50 = $382.50 (FICA total)

Total deductions≈ $1,365.02

Net pay= $5,000 − $1,365.02 =$3,734.98→ Closest match:B. $3,729.98

Comprehensive and Detailed In-Depth Explanation:

Employees’initial perceptionsmay be emotional, incomplete, or incorrect. Payroll professionals are trained to listen empathetically, clarify issues, and provide accurate resolutions—not assume the perception is correct.

Escheatment(unclaimed wages laws) typically require:

Employee name

Last known address

Check amount and payment date

Termination dateis not a required data point under most state laws.