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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Topic 2: Payroll Fundamentals and Compliance Framework | - Payroll system overview in Canada
|
| Topic 3: Earnings, Deductions, and Taxation | - Deductions and remittances
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
A retiring allowance includes:
- A. Accumulated overtime
- B. Vacation pay
- C. Payments in recognition of long service
- D. Bonus or incentive pay
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Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?
- A. April 13 of the current year
- B. May 4 of the current year
- C. Block 11 would not be completed
- D. None of the above
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Which of the following company-compulsory deductions would reduce the employee's gross taxable income for purposes of withholding income taxes?
- A. Employee contributions to a group Registered Retirement Savings Plan (RRSP)
- B. All of the above
- C. Employee payment of provincial health care plan premiums
- D. Employee payment of a portion of group benefit plan premiums
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Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?
- A. April 27 of the current year
- B. April 30 of the current year
- C. April 2 of the current year
- D. None of the above
Explanation: Only visible for PassReview members. You can sign-up / login (it's free).
How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?
- A. Last13pay periods (or less if period of employment is shorter)
- B. Last7pay periods (or less if period of employment is shorter)
- C. Last14pay periods (or less if period of employment is shorter)
- D. Last27pay periods (or less if period of employment is shorter)
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Renata 
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Nelly 
Eden 
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Denise 
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Nicholas 
Nicole 
Pamela 
Armand 
Daniel 
Edwina 
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Patrick 
Odelette 
Renee 
Myra 
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