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Payroll CPP Prep 2021 > Compliance > Flashcards

Compliance Flashcards

1
Q

Act that includes a temporary increase in EITC for taxpayers with 3+ qualifying children?

A

American Recovery and Reinvestment Act of 2009

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2
Q

Act that redefines military differential as W-2 wages.

A

Heroes Earnings and Relief Tax Act of 2008

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3
Q

Act which requires reporting of employer-provided healthcare on Form W-2

A

Patient Protection and Affordable Care Act of 2010

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4
Q

After receiving a lock in letter for an employee, the employee submits a new W-4 lowering their allowances below the lock-in letter. What do you do?

A

Withhold based on the new W-4

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5
Q

After receiving a lock-in letter for an employee, the employee submits a new W-4 raising their allowances above the lock-in letter. What do you do?

A

Disregard the new W-4 and continue withholding based on the lock-in letter.

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6
Q

Another name for the 100% penalty

A

Trust Fund Recovery Penalty

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7
Q

Are employers required to use E-Verify?

A

No, it’s voluntary

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8
Q

Benefits of truncating SSN on Form W-2

A

Limit potential for SSN to be compromised due to W2 being lost in mail or accidentally or intentionally taken by another employee. Reduce tax refund fraud. Reduce ID Theft.

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9
Q

Can all employers rely on a specific Private Letter Ruling?

A

No, private letter rulings apply only to the taxpayer that the ruling was made for.

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10
Q

Can an employee specify a fixed dollar or fixed percentage to be withheld on Form W-4?

A

No. Employee must select marital status and number of allowances. Employee may specify a fixed additional amount to be withheld.

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11
Q

Can a W-4 be implemented retroactively?

A

No

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12
Q

Can employees elect more or less allowances on Form W-4 than they are entitled to?

A

Can elect fewer allowances, but not more than entitled.

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13
Q

Can leave taken under FMLA be for periods of time less than a full workday?

A

Yes

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14
Q

Civil damages for fraudulent filing of Form W-2

A

$5,000

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15
Q

Data that is included on a Multiple Worksite Report

A
  • Employer name and address
  • UI reporting number
  • Address of each worksite
  • Number or employees at each worksite for month of the quarter for the pay period that includes the 12th of the month.
  • Total Quarterly wages at each worksite
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16
Q

Date Form 945 is due

A

Jan 31st

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17
Q

Dates Form 941 is due

A

Apr 30, Jul 31, Oct 31 and Jan 31

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18
Q

Deadline for an employee to change their W-4 if a change in status increases the employee’s allowances?

A

No Deadline

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19
Q

Deadline for an employer to initiate an E-Verify inquiry

A

The end of 3 business days after the employee’s actual start date.

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20
Q

Deadline for filing Form W-2C?

A

No specific deadline. File as soon as possible after discovering an error.

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21
Q

The deadline for filing W-2s to the SSA via e-file is?

A

January 31st

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22
Q

Deadline to file Form 940

A

January 31st. If you have deposited all your FUTA tax when due you have an additional 10 calendar days to file.

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23
Q

Deadline to implement a new W-4 submitted by an employee.

A

The state of the 1st payroll period ending on or after the 30th day from the date when you received the replacement Form W-4

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24
Q

Define a primary worksite

A

Of the worksites filed under a single state unemployment insurance account number the primary worksite is the location with the greatest number of employees.

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25
Q

Define a Private Letter Ruling

A

A private letter ruling states the IRS decision on how tax law applies to a single taxpayer’s set of facts and circumstances.

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26
Q

Define a qualified employee under FMLA

A
  • Has worked for the employer for 12+ months; the months do not need to be consecutive.
  • Has worked at least 1,250 hours during the previous 12 months
  • Worked in the U.S. or U.S. possession or territory
  • Worked at a location where at least 50 employees are employed by the employer within 75 miles.
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27
Q

Define a Revenue Procedure

A

An official IRS statement of a procedure on how to comply with a tax rule.

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28
Q

Define a Revenue Ruling

A

The IRS’ conclusion on how a law is applied to a specific set of facts and circumstances.

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29
Q

Define a secondary worksite.

A

Any worksite that is not a primary worksite.

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30
Q

Does a permanent resident card substantiate identity and/or employment authorization?

A

Both identity and employment authorization.

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31
Q

Does a U.S. passport substantiate identity and/or employment authorization?

A

Both identity and employment authorization

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32
Q

Does a U.S. social security card substantiate identity and/or employment authorization?

A

Employment authorization only.

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33
Q

Does a U.S. state issued drivers license substantiate identity and/or employment authorization?

A

Identity only. Must have photo and identifying physical description.

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34
Q

Does FMLA cover public and private sector employees?

A

Both

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35
Q

Does WARN cover public and private sector employees?

A

Private sector only.

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36
Q

Do you use the 941X adjustment process or the claim process to correct both 941 over-reported and under-reported amounts?

A

Either Adjustment or Claim process if filing 941X more than 90 days before the period of limitations expires. Use both the adjustment & claim process if filing 941X within 90 days of the expiration of the period of limitations.

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37
Q

Do you use the 941X Adjustment process or the claim process to correct only Form 941 over-reported amounts?

A

Either Adjustment or Claim process if filing 941x more than 90 days before the period of limitations expires. Claim process if filing 941X within 90 days of the expiration of the period of limitations.

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38
Q

Do you use the 941X Adjustment process or the Claim process to correct only Form 941 under-reported amounts?

A

Adjustment process

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39
Q

Due date of Form 8922

A

Feb 28th

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40
Q

Employees exempted from the notification requirements of WARN

A

Employees who have worked less than 6 months of the last 12. Workers who average less than 20 hours per week.

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41
Q

An employer must file multiple worksite reports when they have how many employees.

A

A total of 10 or more employees in all secondary worksites.

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42
Q

Examples of HIPAA Covered Entities

A
  • Hospitals - Doctors - Health Insurance Companies - employer sponsored health plans - Pharmacies
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43
Q

Explain the difference between a Revenue Procedure and a Revenue Ruling

A

Procedure gives instructions for compliance. Ruling states the IRS’ Position

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44
Q

FICA was split into separate wage bases for Social Security and Medicare as part of what Act?

A

Omnibus budget Reconciliation Act of 1990

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45
Q

Form 945

A

Annual Return of Withheld Federal Income Tax

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46
Q

Form 945-A

A

Annual report of tax liability by date, it is not a summary of deposits made

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47
Q

Form 945 must include reporting of what nonpayroll items?

A
  • pensions - military retirement - gambling winnings - indian gaming profits - certain govt payments subject to voluntary withholding - payments subject to backup withholding - ANC dividends with voluntary withholding
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48
Q

Form 1096

A

Annual Summary and Transmittal of US Information Returns It must be included with you 1099 filing

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49
Q

Form 4070-A

A

Employee’s Daily Record of Tips

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50
Q

Form 8027

A

Employer’s Annual Information Return of Tip Income and Allocated Tips

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51
Q

Form 8922 Box 1

A

Sick pay subject to federal income tax

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52
Q

Form 8922 Box 2

A

Federal income tax withheld from sick pay

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53
Q

Form 8922 Box 3

A

Sick pay subject to social security tax

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54
Q

Form 8922 Box 4

A

Social security tax withheld from sick pay

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55
Q

Form 8922 Box 5

A

Sick pay subject to Medicare tax

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56
Q

Form 8922 Box 6

A

Medicare tax withheld from sick pay

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57
Q

Form to authorize someone to represent you in IRS employment tax audit

A

Form 2848, Power of Attorney and Declaration of Representative

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58
Q

Form to change business address with the IRS

A

Form 8822-B

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59
Q

Form W-12

A

IRS paid preparer tax identification number application and renewal

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60
Q

Government entity that administers FMLA

A

U.S. Department of Labor

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61
Q

HIPAA stands for?

A

Health Insurance Portability and Accountability Act of 1996

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62
Q

How does the IRS identify final regulations?

A

With a “T.D.” before the regulation number

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63
Q

How does the IRS identify temporary regulations?

A

With a “T” following the regulation number.

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64
Q

How long you must keep undeliverable W-2s

A

4 years. If you can produce electronically through April 15th of the fourth year after the year at issue you don’t need to keep the hardcopy.

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65
Q

How much leave time is an employee entitled to under FMLA

A

Entitles a qualified employee up to 12 unpaid weeks of leave during any 12 month period. Leave may be taken intermittently.

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66
Q

How often are multiple worksite reports due

A

Quarterly

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67
Q

How to report 20% excise tax on excess golden parachute payments on a W-2

A

Box 12 code K

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68
Q

How to report nontaxable moving expenses paid directly to an employee

A

W-2 Box 12 code P

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69
Q

How to report nontaxable moving expenses paid to a third party

A

not reportable

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70
Q

If an employee has a change in status so that they need to decrease their withholding allowances what is the deadline for the employee to submit a new W-4?

A

Within 10 days of the change in status

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71
Q

If an employee is getting married how soon can they change their W-4 status to married?

A

No sooner than the date of their marriage.

72
Q

If an employer goes out of business, when is Form W-2 due to the SSA

A

By the last day of the month that follows the due date of their final return.

73
Q

If an employer receives a “final nonconfirmation” or “DHS no show” from E-Verify, what action may the employer take?

A

Terminate the employee.

74
Q

If an employer receives a “tentative nonconfirmation” result from E-Verify, what must the employer do?

A

Allow the employee the opportunity to resolve the mismatch.

75
Q

If you qualify to use Form 944, can you elect to file Form 941 instead?

A

Yes, but you must notify the IRS of your election by calling by April 1st or mail no later than Mar 15th. You must receive written notification from the IRS that your filing status has been changed.

76
Q

If you receive a lock in letter for an employee on LOA, do you have any reporting requirement to the employee.

A

Send a copy of the notice to the employee if the LOA will not exceed 12 months and the employee is entitled to reemployment after the leave.

77
Q

If you receive a lock-in letter for a terminated employee, do you have any reporting requirement to the employee.

A

Yes, send a copy of the notice to the former employee if you are paying wages to the employee for past service or reasonably expect the employee to return within 12 months.

78
Q

In the case of a statutory merger, who is responsible for filing Form 941 for the quarter in which the merger occurs

A

The surviving company

79
Q

In the case of a transfer of ownership who is responsible for filing Form 941 for the quarter in which the transfer occurs

A

the new and the old owners must each file separate 941s

80
Q

Is FIT withholding required for pension payments

A

No It is optional at the employee’s election

81
Q

Is Form 941 required to be filed for periods which you had no wages

A

Yes, unless you filed a “final” 941 or are a “seasonal” employer

82
Q

Legislation that added the COBRA health insurance continuation subsidy

A

American Recovery and Reinvestment Act of 2009

83
Q

Main requirement of the WARN Act

A
  • That employer with 100+ employees must provide notification 60 calendar days in advance of upcoming plant closing and mass layoffs
  • Notifications must be given to managers, supervisors, salaried and hourly workers
84
Q

Maximum number of W-2s you can file per Form W-2/Form W-3 Online transaction

A

20 per transaction Unlimited number of transactions

85
Q

The maximum number of W-2s you can include on the EFW2 file upload is?

A

500,000

86
Q

Meaning of the acronym ERISA

A

Employee Retirement Income Security Act

87
Q

Meaning of the acronym USERRA

A

Uniformed Services Employment and Reemployment Rights Act. To protect reemployment rights of employees who leave employment to serve in the military

88
Q

New Hire Reporting is required as the part of what Act

A

Personal Responsibility and Work Opportunity Reconciliation Act of 1996

89
Q

Number of unsubmitted Form W-2/Form W-3 online transactions you can have saved.

A

50, to save more you must submit one or more of your unsubmitted transactions

90
Q

On what form does an employee report tips?

A

Form 4070

91
Q

Penalties for failure to file ACA information Returns 1095B/1095C

A

$270/each return, maximum penalty $3,275,500 per calendar year for failure to file an information return or failure to provide a correct payee statement

92
Q

Penalties for failure to file a W-2 or provide W-2s to employees for filing due after 12/31/19

A

$50 per form if filed within 30 days, max penalty $56,500/year, $194,500 for small businesses. $110 per W-2 if correctly filed more than 30 days after the due date but by 8/1, max penalty $1,669,500/year, $556,500 for small businesses. $270 per W-2 if filed after 8/1 or not filed, max penalty $3,339,900/year, $1,113,000/ year for small businesses

93
Q

Penalty for failure to file a return

A

For each whole or partial month that the return is not filed, 5% of the unpaid tax due up to a max of 25%

94
Q

Penalty rate for the Trust Fund Recovery Penalty

A

100% of the unpaid taxes

95
Q

Possible results of an employment tax audit

A

Owe additional tax, entitled to a refund, or there are no changes made to the reported liability

96
Q

Protections the FMLA affords an employee with regards to returning to work.

A
  • Entitled to return to previous position or an equivalent position
  • No reduction in pay
  • No reduction in benefits accrued prior to leave
97
Q

PTIN stands for

A

Preparer Tax Identification Number

98
Q

Purpose of form 8809

A

Form W-2 filing extension request

99
Q

Purpose of new hire reporting

A

to locate parents who owe child support

100
Q

Purpose of the I-9

A

To substantiate employee identity and employment authorization to be legally eligible to work in the U.S.

101
Q

Purposes an employee may take leave under FMLA

A
  • Birth of employee’s child - Adoption or foster care of a child - Care of an immediate family member with a serious health condition - Employee’s serious health condition
102
Q

Reasons the SSA will reject form W-2 for employers other than household employers

A

Medicare wages and tips are less than the sum of social security wages and social security tips. Social security tax is greater than zero but social security wages and social security tips are equal to zero. Medicare tax is greater than zero but Medicare wages and tips are equal to zero.

103
Q

Residents of what countries working in the U.S. as nonresident aliens are excepted from the allowance restrictions placed on nonresident aliens

A

Canada Mexico Korea India

104
Q

Retention requirement for I-9s

A

The later of 3 years after the date of hire or 1 year after employment ends

105
Q

Safe harbor for De Minimis Errors on information returns

A

PATH Act 2015

  • Effective for returns filed after 12/31/16
  • No penalty if the error of any individual amount is $100 or less, $25 or less for withholding tax errors.
  • Not required to file a corrected information return
  • The recipient, however, can request a corrected statement in this case, the penalties would apply.
106
Q

Statutory exceptions to social security

A

Individuals employed to be relieved from unemployment. Inmate or hospital patient. Individual serving on a temporary basis because of an emergency. Election workers, for amounts below a designated threshold. An employee compensated solely on a fee basis.

107
Q

Tax deposits of $100K or more were accelerated as part of what act

A

Omnibus Budget Reconciliation Act of 1989

108
Q

3 methods you can use to correct an address on Form W-2

A

1: Issue the employee a new W-2 with the correct address. Mark the W-2 “REISSUED STATEMENT” Do not send copy A to the SSA.
2: Issue the employee a form W-2c showing the correct address. Do no send copy A to the SSA
3: Reissue a Form W02 with the incorrect address to the employee in an envelope showing the correct address.

109
Q

The Trust Fund Recovery Penalty applies to which type(s) of payroll taxes.

A

Federal income tax, social security tax and Medicare taxes that you either do not withhold or do withhold but do not deposit.

110
Q

2 requirements to make an interest free adjustment for underpayment of withholding tax

A

Correction of the error must be made in the period in which the error was ascertained, and payment of the tax must be made no later than the due date of a like return for the return period in which the error was ascertained.

111
Q

Under what conditions can an employee receive up to 36 unpaid weeks of FMLA leave in a 12 month period.

A

To care for an injured or seriously ill family member who is a current member of the Armed Forces or National Guard or Reserves. Qualified employee must be spouse, son, daughter, parent or next of kin of the servicemember.

112
Q

Valuation methods for reporting employer-provided healthcare on Form W-2

A

Premium charged method. COBRA Applicable Premium Method. Modified COBRA Premium Method. Composite Rates

113
Q

W-2 box 12 Code A

A

Uncollected social security tax on tips

114
Q

Website where you can find the I-9 form

A

U.S. Citizenship and Immigration Services www.uscis.gov

115
Q

What amounts do you report on Form 941

A
  • Number of employees
  • Wages, tips and other comp
  • Income tax withheld
  • Social security and Medicare wages and tax withheld
  • Adjs for fractions of cents, current qtr sick pay, tips and group-term life insurance
116
Q

What amounts should you reconcile between your 941s and W-3

A

Federal income tax withholding. Social Security wages & tax withheld. Social security tips. Medicare wages and tips. Medicare tax withheld.

117
Q

What are forms W-2 and W-3

A

W-2 is Employee Wage & Tax Statement W-3 is Transmittal of Wage & Tax Statements

118
Q

What are the advantages of W-2 e-file?

A
  • Fully Electronic
  • No paperwork
  • Can help avoid W-2cs
  • Proof of timely filing
  • Faster processing with fewer errors
  • Saves money for your business and for the SSA
  • Most efficient way for SSA to process W-2s
119
Q

What are the criteria for Form 941 to be considered filed timely

A

Postmarked on or before the due date. Properly addressed with sufficient postage

120
Q

What are the employee’s obligations to be protected by USERRA

A
  • Give the employer advance notice of upcoming military service
  • Not exceed the USERRA limitation on years of military service
  • Return to work in a timely manner after completing military service.
  • Not be dishonorably discharged.
121
Q

What are the rules for requesting a waiver from magnetic filing?

A

File form 8508 at least 45 days before the due date of the returns

122
Q

What are 2 exceptions to failure to file corrected W-2 forms

A

Can show failure was due to reasonable cause and not willful neglect. Inconsequential error or omission

123
Q

What does the acronym USERRA stand for

A

Uniformed Services Employment and ReEmployment Rights Act

124
Q

What do I-9 List A documents verify

A

Identity and employment authorization

125
Q

What do I-9 List B documents verify

A

Identity only

126
Q

What do I-9 List C documents verify

A

Employment authorization only

127
Q

What do you do if an employee claimed exempt last year and didn’t submit a new W-4 this year

A

Withhold based on earlier valid W-4 if one exists, otherwise withhold as Single 0

128
Q

What do you use Form 1099-MISC to report

A

Payments of $600 or more to an independent contractor in the calendar year. Director’s fees

129
Q

What elections can a recipient make on Form W-4 for withholding on non-periodic pension payments

A

Can elect to have no FIT withholding. Can elect an additional amount of withholding. Cannot specify a number of allowances.

130
Q

What employers are subject to FMLA

A

Employers with 50+ employees in 20 or more workweeks in the current or prior calendar year are subject to the act.

131
Q

What form do you use to take the credit for COBRA premium assistance payments

A

Form 941X

132
Q

What government agency administers USERRA

A

Department of Labor Veterans’ Employment and Training Service

133
Q

What information must a new hire report contain about the employee

A

Name Address SSN

134
Q

What information must a new hire report contain about the employer

A

Employer name, Employer address, FEIN

135
Q

What is 941 Schedule D

A

Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations

136
Q

What is E-Verify

A

Internet based system to verify employee eligibility to work in the U.S.

137
Q

What is Form 940

A

Employer’s Annual FUTA Tax Return

138
Q

What is Form 941

A

Employer’s Quarterly Federal Tax Return

139
Q

What is form 941X

A

Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund use to correct a previously filed Form 941 New in 2009

140
Q

What is Form 943

A

Employer’s Annual Tax Return for Agricultural Employees

141
Q

What is Form 944

A

Employer’s Annual Federal Tax Return For employers with annual tax liability of $1K or less

142
Q

What is form 944X

A

Adjusted Employer’s Annual Federal Tax Return or Claim for Refund

143
Q

What is Form I-9

A

Employment Eligibility Verification

144
Q

What is Form W-4p and how do you withhold if it’s not submitted

A

Withholding Certificate for Pension or Annuity Payments. If not submitted withhold as Married, 3 Allowances.

145
Q

What is Schedule B of Form 941

A

Report of Tax Liability for Semi-weekly Depositors

146
Q

What is the Alternative Wage Reporting Procedure

A

When in the case of a predecesor/successor relationship the two companies agree that the successor will assume the predecessor’s obligation for Form W-2/W-3 reporting for employees who will be employed by the successor

147
Q

What is the deadline to make withholding tax adjustments to a previously filed 941

A

Must be made within the same calendar year as you pay the wages. You may only correct administrative errors to withholding tax reported in prior years. An administrative error is one in which the withholding tax on the 941 differs from what you reported on the W-2 and you correct the 941 to match the W-2

148
Q

What is the Federal Acquisition Regulation (FAR) E-Verify clause

A

Allows employers with federal contracts or subcontracts to use E-Verify for existing employees performing direct substantial work under covered fed contracts. Can also use E-Verify for all new hires, regardless of whether or not they are working on a federal contract.

149
Q

What is the filing deadline for Forms 1099 and 1096

A

Jan 31st if reporting box 7 nonemployee compensation otherwise Feb 28th if filing on paper; March 31st if filing electronically

150
Q

What is the filing deadline for Forms -2 copy A W-3 and 8027

A

Jan 31st

151
Q

What is the form to request extension to file W-2s and what is the extension allowed

A

Form 8809 Allowed to request one 30 day extension

152
Q

What is the letter called when the IRS tells you the maximum allowances a particular employee may claim on their W-4

A

A lock-in Letter

153
Q

What is the limitation on USERRA

A

Cumulative 5 year limit of military service. Exceptions, unable to obtain release, required drills and annual training, voluntary and involuntary duty during time of war or national emergency or other critical missions

154
Q

What is the meaning of “T.D.” before an IRS regulation number

A

Treasury Decision

155
Q

What is the period of limitations to correct over-reported Form 941 amounts (other than withholding tax)

A

Within 3 years of the date Form 941 was filed or 2 years from the date you paid the tax reported on Form 941 whichever is later.

156
Q

What is the period of limitations to correct under reported Form 941 amounts (other than withholding tax)

A

Within 3 years of the date Form 941 was filed

157
Q

What is the section that governs nonqualified deferred compensation plans

A

409A

158
Q

What reporting options do multi-state employers have for where to report new hires

A

report directly to the state the new hire works in following that state’s rules or register with the Federal Dept of Health and Human Services designating a single state the company does business in that they will report all new hires electronically.

159
Q

What restrictions are placed on a nonresident alien’s W-4 elections

A

May only claim 1 withholding allowance. Must write “nonresident alien” or “NRA” above the dotted line on line 6

160
Q

What specific job protection does USERRA provide

A

Employer must restore employee to the job and benefits he would have attained if he had not been absent due to military service.

161
Q

When is Form 944 due

A

Jan 31st with an automatic 10 calendar day extension if you have deposited all tax liability timely

162
Q

When is the earliest an employer can initiate an E-Verify inquiry

A

After the person accepts an offer of employment and submits a completed I-9

163
Q

When may an employer make a tax payment with Form 941

A

Net taxes for the quarter are less than $2,500 and is paying in full with a timely filed return. Monthly filer making a timely deposit; deposit may exceed $2,500

164
Q

When may HIPAA covered entities and business associates share PHI

A

with the individual. for treatment, billing and health care ops. With a designated personal rep. in response to a court order. to decedent’s legal rep.

165
Q

When may you make a payment with form 941 or Form 944 instead of depositing

A

If you report less than $2,500 tax liability for the quarter or year and you pay in full with a timely filed return or you are a monthly depositor and make a payment in accordance with the deposit rules; this payment may be $2,500 or more.

166
Q

When should you check the retirement plan box on Form W-2

A

For employees eligible to participate in a defined benefit plan. For employees with employer or employee contributions for the current year in a defined contribution plan

167
Q

Where are IRS regulations listed

A

Title 26 of the United States Code

168
Q

Where do you file form 8027

A

IRS

169
Q

Where do you file forms 1099 and 1096

A

IRS

170
Q

Where do you file forms W-2 and W-3

A

Social Security Administration SSA

171
Q

Which Form 945 filers are required to file form 945-A

A
  • Semi-weekly schedule depositors

- Monthly depositors who accumulate $100K become semi-weekly depositors and must file form 945-A for the entire year

172
Q

Who is each copy of Form W-2 for

A

Copy A for SSA. Copy 1 for State, City or Local. Copy B for employee to file with federal tax return. Copy D for employer.

173
Q

Who is subject to the 100% penalty

A

A “responsible person” as defined by the IRS. This can include an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship and anyone who signs checks for the business or otherwise has authority to cause the spending of business funds.

174
Q

Who must file Forms W-2 electronically

A

Employers with 250 or more W-2s

175
Q

Who operates the E-Verify System

A

U.S. Dept of Homeland Security and the SSA

176
Q

Who regulates Multiple worksite reporting

A

The Bureau of Labor Statistics (BLS)

177
Q

Why can’t the recipient of non-periodic pension payments specify a number of allowances on Form W-4P

A

Because withholding is not based on allowances. Rate is flat 10% plus any additional withholding amount requests on Form W-4P

Payroll CPP Prep 2021 (11 decks)

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