Certified Payroll Professional Practice Exam

The correct answer is C. $7.25. This is the current federally mandated minimum wage per hour established by the Fair Labor Standards Act since 2009. It is important for payroll professionals to be aware of this rate to ensure compliance with federal labor laws.

Option A, which states "State's discretion," is incorrect because while some states may have a higher minimum wage than the federal rate, the Federal Fair Labor Standards Act sets the minimum wage at $7.25 per hour.

Option B, which states "$8.00," is incorrect as it does not reflect the current minimum wage set by the Federal Fair Labor Standards Act since 2009.

Option D, which states "$10.00," is incorrect as it also does not align with the current federally mandated minimum wage of $7.25 per hour.