Certified Payroll Professional Practice Exam 2025 - Free CPP Practice Questions and Study Guide

Question: 1 / 400

Which type of worker falls into the category of a Statutory Non-Employee?

Direct Sellers

A statutory non-employee is a worker who is treated as an independent contractor for federal tax purposes but is considered an employee under certain statutes for employment tax purposes. Direct sellers are a common example of statutory non-employees as they operate under specific conditions outlined in the tax code. In contrast, the other options do not fit the criteria for statutory non-employees. Full-time life insurance agents, individuals with minimal investment, and city salespersons with varied compensation do not typically fall under the classification of statutory non-employees.

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FT life insurance agent

Individual with minimal investment

City salesperson with varied compensation

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