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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Communication and Compliance | 10% | - Stakeholder communication
|
| Termination and Special Payments | 30% | - Termination payments
|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Record of Employment (ROE) | 20% | - ROE completion requirements
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. In which province or territory is the employer-paid premium for private health insurance coverage that includes dental and prescription coverage considered to be a non-cash taxable benefit?
A) Yukon
B) Ontario
C) Quebec
D) British Columbia
2. Phan was employed fromMarch 1, 1992throughJanuary 10, 2007. He was not a member of the organization' s pension plan. Calculate the number of years eligible for the$1,500.00portion of a retiring allowance.
A) 1
B) 2
C) 5
D) 0
3. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?
A) Blocks 15B, 15C P.P. 1 and 17A
B) Block 17A only
C) It would not be recorded
D) Block 15B only
4. Which statutory deductions is salary continuance subject to?
A) All deductions except Employment Insurance premiums
B) All deductions
C) All deductions except Employment Insurance and Quebec Parental Insurance Plan premiums
D) All deductions except Quebec Parental Insurance Plan premiums
5. The source deductions form completed by all new employees in Quebec is called:
A) T1213
B) T2222
C) TD1-AB
D) TP-1015.3-V
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: D |



