A new employee hired in 2026 never hands in a Form W-4. How does the employer figure federal income tax withholding?IRS Publication 15 (2026), Employer's Tax Guide, section 9, read 2026-10-14. Outline: CPP KSA K1501.
A payee does not give a correct taxpayer identification number. At what rate does the payer generally apply backup withholding in 2026?IRS Publication 15 (2026), Employer's Tax Guide, Backup withholding, read 2026-10-14. Outline: CPP KSA K1303.
An employer gives two 15-minute rest breaks in each shift. How does the hours-worked regulation treat them?29 CFR Part 785, Hours Worked, section 785.18, read 2026-10-14. Outline: CPP KSA K1203.
By when must an employer complete Section 2 of Form I-9 for a new hire?8 CFR 274a.2, verification of identity and employment authorization, read 2026-10-14. Outline: CPP KSA K1501.
How does the overtime regulation define an employee's workweek?29 CFR Part 778, Overtime Compensation, section 778.105, read 2026-10-14. Outline: CPP KSA K1202.
In the ACH network, what kind of transaction is a payroll direct deposit?Wikipedia, "Automated clearing house", read 2026-10-14. Outline: CPP KSA K1704.
Show all 50 questions (44 more)
Core payroll concepts, continued
Under the common-law rules, the facts that show a worker's degree of control and independence fall into which three categories?IRS Publication 15-A (2026), Employer's Supplemental Tax Guide, section 2, read 2026-10-14. Outline: CPP KSA K1104.
Under the FLSA, a tipped employee is one who customarily and regularly receives more than what amount in tips?29 CFR Part 531, Wage Payments Under the FLSA, section 531.50, read 2026-10-14. Outline: CPP KSA K1206.
What does a cafeteria plan let an employee choose between?IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits, section 1, read 2026-10-14. Outline: CPP KSA K1402.
When school is in session, how many hours may a 14- or 15-year-old work in one week under the federal child labor regulation?29 CFR 570.35, hours of work for minors 14 and 15, read 2026-10-14. Outline: CPP KSA K1208.
Which form does a firm or a worker file to ask the IRS whether a worker is an employee for federal employment taxes?IRS, About Form SS-8, read 2026-10-14. Outline: CPP KSA K1103.
Which worker can be a statutory nonemployee, treated as self-employed for federal tax purposes?IRS Publication 15-A (2026), Employer's Supplemental Tax Guide, section 1, read 2026-10-14. Outline: CPP KSA K1108.
Compliance, research and resources 7
A former employee never cashes a final paycheck and cannot be found. What generally happens to the wages after the dormancy period?Wikipedia, "Lost, mislaid, and abandoned property" (Unclaimed property), read 2026-10-14. Outline: CPP KSA K2101.
A monthly schedule depositor accumulates $100,000 of employment taxes on one payday. When is the deposit due?IRS Publication 15 (2026), Employer's Tax Guide, section 11, read 2026-10-14. Outline: CPP KSA K2203.
An employment tax deposit is made 8 days late. What is the failure-to-deposit penalty rate?IRS Publication 15 (2026), Employer's Tax Guide, section 11, read 2026-10-14. Outline: CPP KSA K2501.
Federal law requires an employer to report a new or rehired employee to the state within how many days of hire?Office of Child Support Services, New Hire Reporting, read 2026-10-14. Outline: CPP KSA K2306.
For a Form 941 filer, which lookback period sets the deposit schedule for calendar year 2026?IRS Publication 15 (2026), Employer's Tax Guide, section 11, read 2026-10-14. Outline: CPP KSA K2203.
How long must an employer keep a Form I-9?USCIS, Handbook for Employers M-274, section 10.0, Retaining Form I-9, read 2026-10-14. Outline: CPP KSA K2404.
What does a totalization agreement between the United States and another country do?IRS Publication 15-A (2026), Employer's Supplemental Tax Guide, section 7, read 2026-10-14. Outline: CPP KSA K2608.
Calculation of the paycheck 11
A $3,000 bonus is paid apart from regular wages to an employee who had income tax withheld from regular wages this year. At the optional flat rate, how much federal income tax is withheld?IRS Publication 15 (2026), Employer's Tax Guide, section 7, read 2026-10-14. Outline: CPP KSA K3105.
A nonexempt employee paid only a $20 hourly rate works 46 hours in a workweek. What is the gross pay under the FLSA?29 CFR Part 778, Overtime Compensation, section 778.110, read 2026-10-14. Outline: CPP KSA K3101.
An employee has $250 of disposable earnings for a workweek and one creditor garnishment. With the federal minimum wage at $7.25, what is the most that may be garnished?29 CFR Part 870, Restriction on Garnishment, section 870.10, read 2026-10-14. Outline: CPP KSA K3306.
An employee has $198,000 of year-to-date Medicare wages before a $5,000 payment. How much Medicare tax in total is withheld from that payment?IRS Publication 15 (2026), Employer's Tax Guide, section 9, read 2026-10-14. Outline: CPP KSA K3301.
An employee paid $15 an hour works 44 hours and earns a $44 production bonus for the week. What is the regular rate of pay?29 CFR Part 778, Overtime Compensation, sections 778.109 and 778.110, read 2026-10-14. Outline: CPP KSA K3101.
An employer is entitled to the maximum credit for state unemployment tax. One employee earns $30,000 in 2026. How much FUTA tax is due on that employee?IRS Publication 15 (2026), Employer's Tax Guide, section 14, read 2026-10-14. Outline: CPP KSA K3501.
An employer pays an employee's share of social security and Medicare tax without deducting it. Stated pay is $1,000. What wages does the employer report for 2026?IRS Publication 15-A (2026), Employer's Supplemental Tax Guide, section 7, read 2026-10-14. Outline: CPP KSA K3104.
An employer provides $150,000 of group-term life insurance all year to a 42-year-old who pays nothing toward it. The IRS table cost is $0.10 per $1,000 a month. How much is added to wages for the year?IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits, section 2, read 2026-10-14. Outline: CPP KSA K3201.
The federal minimum wage is $7.25 an hour. An employer pays a tipped employee the lowest federal cash wage. What is the largest tip credit per hour?29 CFR Part 531, Wage Payments Under the FLSA, section 531.59, read 2026-10-14. Outline: CPP KSA K3103.
Gross pay is $2,000. The employee defers 5% to a 401(k) plan, and federal income tax withheld is $180. Social security and Medicare are 6.2% and 1.45%. With no other deductions, what is net pay?IRS Publication 15 (2026), Employer's Tax Guide, section 15, read 2026-10-14. Outline: CPP KSA K3601.
In 2026 an employee has $183,000 of year-to-date social security wages before a $4,000 paycheck. How much social security tax is withheld from that paycheck?IRS Publication 15 (2026), Employer's Tax Guide, section 9, read 2026-10-14. Outline: CPP KSA K3301.
Payroll process and supporting systems 7
A payroll manager wants written information on what several vendors can do before deciding what to ask them to bid on. Which document fits?Wikipedia, "Request for information", read 2026-10-14. Outline: CPP KSA K4304.
During a payroll system conversion, the old and new systems process the same data side by side and their output is compared. What is this called?Wikipedia, "Parallel running", read 2026-10-14. Outline: CPP KSA K4405.
In selecting a payroll system, what does a gap analysis compare?Wikipedia, "Gap analysis", read 2026-10-14. Outline: CPP KSA K4303.
What does user acceptance testing check just before a system's final release?Wikipedia, "Acceptance testing", read 2026-10-14. Outline: CPP KSA K4405.
What makes a payroll system login multi-factor authentication?Wikipedia, "Multi-factor authentication", read 2026-10-14. Outline: CPP KSA K4105.
Which part of business continuity planning identifies critical activities and sets recovery priorities?Wikipedia, "Business continuity planning", read 2026-10-14. Outline: CPP KSA K4201.
Payroll administration and management 5
A company moves payroll processing out of each division into one internal unit that serves them all. What is this arrangement called?Wikipedia, "Shared services", read 2026-10-14. Outline: CPP KSA K5206.
A payroll department tracks the share of payments made without error each period to judge how well it meets its objectives. What is this measure?Wikipedia, "Performance indicator", read 2026-10-14. Outline: CPP KSA K5204.
A payroll manager compares the department's cost per payment with the best figures in its industry. What is this practice?Wikipedia, "Benchmarking", read 2026-10-14. Outline: CPP KSA K5204.
What is a service-level agreement?Wikipedia, "Service-level agreement", read 2026-10-14. Outline: CPP KSA K5201.
What is a standard operating procedure?Wikipedia, "Standard operating procedure", read 2026-10-14. Outline: CPP KSA K5104.
Audits 4
As accounting and auditing define it, internal control is a process for assuring an organization's objectives in which three areas?Wikipedia, "Internal control", read 2026-10-14. Outline: CPP KSA K6105.
Under positive pay, what does the employer send to its bank?Wikipedia, "Cash management", read 2026-10-14. Outline: CPP KSA K6102.
What does Section 404 of the Sarbanes-Oxley Act require of a public company's management?Wikipedia, "Sarbanes-Oxley Act", read 2026-10-14. Outline: CPP KSA K6104.
Which arrangement is segregation of duties?Wikipedia, "Separation of duties", read 2026-10-14. Outline: CPP KSA K6102.
Accounting 4
Employees work the last three days of December and are paid in January. At December 31, how does accrual accounting show the unpaid wages?Wikipedia, "Accrual", read 2026-10-14. Outline: CPP KSA K7103.
What does the matching principle require?Wikipedia, "Matching principle", read 2026-10-14. Outline: CPP KSA K7102.
What is the purpose of reconciling a payroll account in the general ledger to the bank statement?Wikipedia, "Reconciliation (accounting)", read 2026-10-14. Outline: CPP KSA K7401.
Which journal entry records a payroll when wages are paid and taxes are withheld?Wikipedia, "Debits and credits", read 2026-10-14. Outline: CPP KSA K7301.
How this list was compiled: Our own questions, written to the seven domains, their weights and the Knowledge, Skills, and Abilities (KSA) statements of the CPP Exam Content Outline that PayrollOrg publishes, effective September 5, 2026 (https://payroll.org/certification/certification/certified-payroll-professional-(cpp)/cpp-exam-content-outline, read 2026-10-14): Core Payroll Concepts 24 percent, Compliance / Research and Resources 14, Calculation of the Paycheck 22, Payroll Process and Supporting Systems and Administration 14, Payroll Administration and Management 10, Audits 8, Accounting 8. This bank of 50 holds 12, 7, 11, 7, 5, 4 and 4. Every fact was read on 2026-10-14 in the public text its question names: IRS Publications 15, 15-A and 15-B for 2026, the Code of Federal Regulations (29 CFR Parts 531, 570, 778, 785 and 870; 8 CFR 274a.2), the federal minimum wage in 29 U.S.C. 206, pages of USCIS and the federal Office of Child Support Services, and Wikipedia for systems, management, audit and accounting terms. Licence: Questions, choices and explanations are original work of this site.
How it works
This Certified Payroll Professional practice exam is unofficial. The questions are our own, none is taken from the real exam, and the site is not affiliated with or endorsed by PayrollOrg (formerly the American Payroll Association).
Read the full guide
The seven domains and their weights
The outline in force since September 5, 2026, weights Core Payroll Concepts 24 percent, Compliance / Research and Resources 14, Calculation of the Paycheck 22, Payroll Process and Supporting Systems and Administration 14, Payroll Administration and Management 10, Audits 8 and Accounting 8. This bank holds 12, 7, 11, 7, 5, 4 and 4.
Public sources, with the outline number
No PayrollOrg study product is used here. Each fact was read in a 2026 IRS publication, the Code of Federal Regulations or another public text named under the answer, beside the number of the outline statement it practices.
The real exam's pace
At the real exam's pace, about 76 seconds a question, these 50 take 63 minutes.
Paycheck questions use 2026 figures, such as the $184,500 social security wage base and the 22% flat rate on supplemental wages.
PayrollOrg says state tax rates and state rules are not on the exam, though general nexus and reciprocity rules are.
Questions and answers
How many questions are on the Certified Payroll Professional exam?
190 questions, with 4 hours to answer them. Pearson VUE gives the exam for PayrollOrg in a fall and a spring window in North America, and year round internationally and at military locations.
Is this payroll certification practice test for the CPP or the FPC?
The CPP. PayrollOrg's other exam, the Fundamental Payroll Certification, has 150 questions in 3 hours and follows its own content outline, so these questions are not written to it.
Is there a free Certified Payroll Professional study guide?
PayrollOrg posts the content outline and its Knowledge, Skills, and Abilities list free, and IRS Publications 15, 15-A and 15-B cost nothing. It also offers its own courses and books, and advises against relying on any single study source.
What should a Certified Payroll Professional exam study guide cover?
All 221 numbered statements of the Knowledge, Skills, and Abilities list, from worker classification to general ledger reconciliation. A payroll certification study guide for this exam year should use federal law as it stood on January 1, 2026.
Who can take the CPP exam?
Anyone who meets one of three criteria: three years of payroll practice in the five before applying; the last 24 months in payroll plus named PayrollOrg courses; or the last 18 months, the FPC and named courses. Membership is not required.