CPP Domain 3: Calculation of the Paycheck

When calculating overtime pay under the Fair Labor Standards Act (FLSA) what is the minimum pay rate for overtime hours?

In a biweekly pay period, an employee works 86 hours with 6 of those hours being overtime. If the regular hourly rate is $20, what is the total gross pay?

What is the correct way to calculate the regular rate of pay for an employee who earns a weekly salary of $500 and works 50 hours in a week?

How should a payroll professional calculate the disposable income for garnishment purposes?

If an employee elects to contribute 10% of their gross pay to a 401(k) plan, and their gross pay is $2,000, how much is withheld for the 401(k) contribution?

When calculating net pay, which of the following is NOT subtracted from gross pay?

For an employee with a monthly salary of $4,000 who receives a non-discretionary bonus of $1,000, how should the regular rate of pay be recalculated for overtime purposes in a month where the employee worked 170 hours?

If an employee's taxable wages are $50,000 annually and they claim two allowances, with each allowance worth $4,150, what is the amount of wages subject to federal income tax?

What method is used to calculate the amount of federal income tax withheld from an employee's paycheck when using the percentage method tables?

How is the net pay affected when an employee participates in a pre-tax health insurance plan?

In the case of a supplemental wage payment, such as a bonus, if the employer chooses to use the aggregate method for tax withholding, how is the withholding amount determined?

For an employee with a gross pay of $600 and a child support garnishment order specifying 60% of disposable income can be garnished, if the disposable income is $500, what amount is garnished from the employee's paycheck?

An employee earning an hourly rate of $25 worked 42 hours in a workweek, including 2 hours on a holiday that pays double time. How much is the employee's gross pay for the week?

If an employee earns a monthly commission of 5% on sales above $20,000 and reports sales of $30,000, what is the commission amount?

For an employee participating in a Flexible Spending Account (FS

How should a payroll professional calculate the net pay for an employee who has mandatory deductions for a retirement plan at 4% of gross pay, given the gross pay is $3,000?

What is the correct approach to calculate the annual net pay from bi-weekly paychecks, assuming no changes in deductions or salary throughout the year?

In calculating garnishments, if an employee's disposable income is $1,200 and the maximum allowed garnishment amount is 25%, but the employee already has a child support garnishment taking 20%, how much can be garnished for a new debt order?

When calculating a retroactive pay increase, if an employee was supposed to receive a $1.00 per hour raise 8 weeks ago and worked an average of 40 hours per week, what is the total amount of retroactive pay due?

If an employee opts for a pretax deduction for a commuter benefits program at $100 per month, and their monthly gross income is $3,000, what impact does this have on their federal taxable income?