VIP Exclusive
APA Certified Payroll Professional (CPP) VIP Practice Exam
APA — The American Payroll Association (APA) Certified Payroll Professional (CPP) exam consists of 190 multiple-choice questions (175 scored, 15 unscored pretest) administered over 4 hours, covering five domains: Core Payroll Concepts, Compliance/Research and Resources, Calculation of the Paycheck, Payroll Process and Supporting Systems and Administration, and Payroll Management and Administration.
29
Questions
90m
Time Limit
75.00%
To Pass
Question 1 of 29👑 VIP
An employee's year-to-date wages through November 30 total $185,000. In December, the employee receives a $30,000 performance bonus. The employer's threshold for withholding the Additional Medicare Tax is $200,000 in wages paid to a single employee during the calendar year. How much Additional Medicare Tax (0.9%) must the employer withhold from the December bonus?
Questions 2–29 and full explanations are VIP-exclusive.