10 free, exam-style Certified Payroll Professional (PORG-CPP) practice questions with answers and explanations. No signup required. Work through them below, then take the full free PORG-CPP practice test to study every exam domain.
As of January 1, 2026, the standard salary level required for an employee to qualify as exempt under the FLSA Executive, Administrative, or Professional (EAP) exemption is:
Correct answer: A - $684 per week ($35,568 annually)
A nonexempt employee earns $20.00 per hour and works 45 hours during a workweek. The employee also receives a $90.00 nondiscretionary attendance bonus for that week. Calculate the employee's total gross pay for the workweek under the FLSA.
Correct answer: C - $1,045.00
An employee earns $1,000.00 in gross weekly wages with the following deductions: federal income tax withholding $100.00, FICA $76.50, voluntary §401(k) traditional contribution $50.00, and §125 health insurance premium $40.00. The employer receives a creditor garnishment order. Under the federal Consumer Credit Protection Act (CCPA), what is the MAXIMUM weekly amount that may be withheld for the creditor garnishment?
Correct answer: B - $205.88
A 45-year-old employee receives $150,000 of employer-provided group-term life insurance coverage for the entire calendar year and makes no after-tax contributions toward the premium. Using IRS Uniform Premium Table I (rate of $0.15 per $1,000 of coverage per month for ages 45-49), what amount must the employer include in the employee's wages as imputed income for the year?
Correct answer: C - $180.00
Under IRC §6672, the Trust Fund Recovery Penalty (TFRP) is MOST likely to be assessed against:
Correct answer: B - A bookkeeper with check-signing authority who, knowing payroll taxes were unpaid, chose to pay vendors first
An employee elects $5,000 of adoption assistance through her employer's IRC §125 cafeteria plan and Section 137 adoption assistance program. For employment tax purposes, this election is:
Correct answer: B - Exempt from FITW only; FICA and FUTA still apply
A payroll department wants to gather initial information about available payroll software vendors and their general capabilities BEFORE committing to a formal vendor selection process. The MOST appropriate document to issue is a:
Correct answer: B - Request for Information (RFI)
In an effective payroll internal control structure, which of the following represents the MOST significant segregation of duties violation?
Correct answer: C - The same person updates pay rates and processes the payroll calculation, with no independent review
When recording the employer's share of FUTA tax for a pay period, the journal entry should include a:
Correct answer: B - Debit to Payroll Tax Expense and credit to FUTA Payable
On Form W-2, the cost of employer-sponsored health coverage reported in Box 12 with Code DD is:
Correct answer: C - Informational only and not taxable to the employee
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