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National Payroll Institute PF1 Exam : Payroll Fundamentals 1Exam

PF1 actual test
  • Exam Code: PF1
  • Exam Name: Payroll Fundamentals 1Exam
  • Updated: Sep 04, 2026
  • Q & A: 75 Questions and Answers
  • PDF Demo
  • PC Test Engine
  • Online Test Engine
  • Total Price: $59.99  

About National Payroll Institute PF1 Exam

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National Payroll Institute PF1 Exam Syllabus Topics:

SectionObjectives
Topic 1: Employment Income – Regular Earnings- Regular payroll calculations
  • 1. Overtime calculations
  • 2. Salary and hourly wage calculations
Topic 2: New Employee Information- Employee setup and documentation
  • 1. Federal and provincial tax forms
  • 2. Payroll records management
Topic 3: Workers’ Compensation- Workers compensation administration
  • 1. Premium calculations
  • 2. Employer reporting
Topic 4: Termination of Employment- Termination processing
  • 1. Severance payments
  • 2. Termination pay calculations
Topic 5: Payroll Accounting- Payroll accounting practices
  • 1. Journal entries
  • 2. Payroll reconciliations
Topic 6: Record of Employment- ROE processing
  • 1. Electronic filing
  • 2. ROE completion requirements
Topic 7: Commission Payments- Commission payroll processing
  • 1. Commission earnings calculations
  • 2. Tax treatment of commissions
Topic 8: Employment Income – Allowances, Expenses and Benefits- Taxable and non-taxable benefits
  • 1. Allowances and reimbursements
  • 2. Benefit taxation
Topic 9: Provincial Remittances- Provincial payroll requirements
  • 1. Provincial payroll taxes
  • 2. Provincial reporting obligations
Topic 10: Non-Statutory Deductions- Voluntary deductions
  • 1. Benefit premiums
  • 2. Union dues
Topic 11: Year-End Processing- Federal and provincial year-end reporting
  • 1. Year-end reconciliations
  • 2. T4 and RL-1 preparation
Topic 12: Non-Regular Payments- Special payroll payments
  • 1. Bonus payments
  • 2. Vacation pay calculations
Topic 13: Federal Remittances- Government remittance obligations
  • 1. Income tax remittances
  • 2. CPP and EI remittances

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.


Question 2

A retiring allowance includes:

A. Vacation pay
B. Accumulated overtime
C. Legislated wages in lieu of notice in Quebec
D. Bonus or incentive pay
E. None of the above


Question 3

In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:

A. The last date of the pay period
B. The Sunday of the week in which the last day for which paid, reported in Block 11, occurs
C. The Saturday of the week in which the last day for which paid, reported in Block 11, occurs
D. The last date for which paid


Question 4

Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.


Question 5

A 900-series Social Insurance Number is issued to:

A. Landed immigrants working outside of Canada
B. Individuals who are neither Canadian citizens nor permanent residents
C. Canadian residents working outside of Canada
D. Canadian residents with an expired Social Insurance Number


Solutions:

Question 1
Answer: Only visible for members
Question 2
Answer: E
Question 3
Answer: C
Question 4
Answer: Only visible for members
Question 5
Answer: B

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