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American Planning Association Certified Payroll Professional

Certified Payroll Professional

Last Update Jul 27, 2026
Total Questions : 271

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Questions 2

Employers funding a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) and fail to provide an annual notice to eligible employees face a penalty per employee of:

Options:

A.  

$50.00

B.  

$2,500.00

C.  

$5,850.00

D.  

$11,800.00

Discussion 0
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Questions 3

What is the annual MAXIMUM amount that can be excluded from an employee ' s wages for a tangible achievement award under a nonqualified plan?

Options:

A.  

$50.00

B.  

$400.00

C.  

$1,200.00

D.  

$1,600.00

Discussion 0
Questions 4

When implementing a payroll system update, it is important to perform all EXCEPT:

Options:

A.  

Verifying system security

B.  

Updating company policies

C.  

Verifying control procedures

D.  

Updating system documentation

Discussion 0
Questions 5

Which of the following general ledger accounts maintains a normal debit account balance?

Options:

A.  

Taxes payable

B.  

Payroll expense

C.  

Retained earnings

D.  

Accrued wages payable

Discussion 0
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