APA Certified Payroll Professional (CPP) Practice Exam 2025 - Free CPP Practice Questions and Study Guide Flash Cards

Question: 1 / 535

When is the shortfall due for a semiweekly depositor whose payday is on Friday, and deposits 98% of its accumulated payroll tax liability the following Wednesday?

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The first Wednesday or Friday, on or after the 15th of the following month

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