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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Payroll Records and Compliance Reporting | - Government reporting
|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
| Payroll Fundamentals and Compliance Framework | - Payroll system overview in Canada
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. 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) May 4 of the current year
B) Block 11 would not be completed
C) None of the above
D) April 13 of the current year
2. A 900-series Social Insurance Number is issued to:
A) Landed immigrants working outside of Canada
B) Canadian residents working outside of Canada
C) Canadian residents with an expired Social Insurance Number
D) Individuals who are neither Canadian citizens nor permanent residents
3. Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:
A) A taxable allowance
B) None of the above
C) A non-taxable allowance
D) A cash taxable benefit
4. The amount of notice the employer must give an employee depends on:
A) The employee's length of service and the jurisdiction in which they live
B) The employee's length of service and the jurisdiction in which they work
C) The industry in which the employer operates
D) The size of the employer's payroll
5. Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan's Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: Only visible for members |





