CPM Compliance and Legal Requirements 2

Question 1

Under the Child Support Enforcement Act, what is the maximum percentage of disposable earnings that can be withheld for child support when an employee is NOT supporting another family and is NOT in arrears?

Accepted Answer

50%

Answer

When an employee is not supporting another spouse/child and is not 12+ weeks in arrears, the CCPA cap is 50% of disposable earnings.

Question 2

Which federal law requires employers to provide employees with a Summary Plan Description (SPD) for benefit plans?

Accepted Answer

ERISA

Answer

ERISA requires plan administrators to furnish participants with an SPD describing plan benefits, rights, and obligations.

Question 3

An employer receives a federal tax levy (IRS Form 668-W). How is the exempt amount from levy determined?

Accepted Answer

It is based on the employee's standard deduction and personal exemptions claimed on a Statement of Exemptions

Answer

The IRS provides Publication 1494 tables; the exempt amount is based on the pay period, filing status, and exemptions the employee claims on Form 668-W Part 3.

Question 4

Which provision of the Affordable Care Act requires applicable large employers (ALEs) to report health coverage information to the IRS?

Accepted Answer

Section 6056

Answer

IRC Section 6056 requires ALEs to file Forms 1094-C and 1095-C to report health coverage offers to the IRS.

Question 5

Under the Uniformed Services Employment and Reemployment Rights Act (USERRA), how long does an employee on military leave have to apply for reemployment after a service period of 31–180 days?

Accepted Answer

30 days after release

Answer

For service of 31–180 days, the employee must submit a reemployment application within 14 days — but for over 180 days the window is 90 days.

(CPM) Certified Payroll Manager Practice Test

(CPM) Certified Payroll Manager Practice Test

CPM Compliance and Legal Requirements 2